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LUT U THUCA QUC HI NC CNG HA X HI CH NGHA VIT NAM

S 61/!!"/QH11 NG#$ % TH&NG 11 N'M !!"

Cn c vo Hin php nc Cng ho x hi ch ngha Vit Nam nm 199 ! !"c #$a !%i& '% #(ng th)oNgh* +(,t #- .1/001/H10 ng, . thng 1 nm 001 ca (-c hi 2h3a 4& 25 h6p th 107

8(t n, +(, !*nh v: !;( thn nhKm $uy t6 hot ng th&Mng *uy8n cN! cO qu!n nhn&-c' t chDc chQnh t6' t chDc chQnh t6 R *< hi' t chDc chQnh t6 *< hi R ngh nghiE#' t chDc *< hi' t chDc*< hi R ngh nghiE#' On v vS t6!ng nh+n $+n=

3. 0 n ( $%ng v,n nh n&-c mu! ()m ti (>n nhKm #h%c v% viEc c>i to' (! chT! l-n cc thi@t 9' $+ychuyn (>n *ut' cAng t6nh' nh *&7ng < u t& cN! $o!nh nghiE# nh n&-c.

iu J. ,i t&Gng # $%ng

1. U chDc' c nh+n t6ong n&-c v n&-c ngoi th!m gi! hot ng u thu cc gi thu thuc cc $ n quynh ti iu 1 cN! Lut ny.

J. U chDc' c nh+n li8n qu!n @n hot ng u thu cc gi thu thuc cc $ n quy nh ti iu 1 cN! Lutny.

3. U chDc' c nh+n c $ n ?hAng thuc #hm vi iu chnh cN! Lut ny ch"n # $%ng Lut ny.

iu 3. V# $%ng Lut u thu' #h# lut c li8n qu!n' iu &-c qu,c t@' thW! thun qu,c t@

1. Xot ng u thu #h>i tu+n thN quy nh cN! Lut ny v cc quy nh cN! #h# lut c li8n qu!n.

J. U6&Mng hG# c Bc thC v u thu quy nh 7 lut ?hc th # $%ng thYo quy nh cN! lut .

3. ,i v-i $ n ( $%ng v,n hF t6G #ht t6in chQnh thDc Zg"i t)t l [0\;' viEc u thu &Gc thc hiEn t68ncO (7 ni $ung iu &-c qu,c t@ m Ing h]! *< hi chN ngh^! _iEt `!m l thnh vi8n hoBc thW! thun qu,c t@

LA+ ,N T-N.-ING

NATI,NAL ASS-M0L$ , TH- S,CIALIST -2U0LIC , VI-TNAM

3,M 14 ,CT,0- UNTIL % N,V-M0- !!"5

>(?#(ant to th) 199 Con#tit(tion o@ th) AociaBi#t )p('Bic o@ Vi)tnam a# am)nD)D ', )#oB(tion .1E001EH10 pa##)D ', 8)gi#Bat(?) 4 o@ th) NationaB F##)m'B, at it# 10th A)##ion on . G)c)m')? 0017

hi# 8aI ?)g(Bat)# t)nD)?ing=

CHA2T- I

G-N-AL 2,VISI,NS\6ticlY 1. aovY6ning (co#Y

Uhi( L!b 6Ygul!tY( tYn$Y6ing !ctivitiY( in o6$Y6 to (YlYct cont6!cto6( o6 #6ovi(ion o con(ult!ncy (Y6vicY(' o6#6ocu6YmYnt o goo$(' !n$ o6 con(t6uction !n$ in(t!ll!tion o6 tYn$Y6 #!c?!gY( 9Ylonging to thY ollobing#6odYct(/

1. envY(tmYnt !n$ $YvYlo#mYnt #6odYct( in!ncY$ 9y thY ft!tY !( to thi6ty Z34; #Y6 cYnt o6 mo6Y' com#6i(ing/

!; `Yb con(t6uction !n$ invY(tmYnt #6odYct(' !n$ u#g6!$ing !n$ Y*#!n(ion o con(t6uction #6odYct( inbhich invY(tmYnt h!( !l6Y!$y 9YYn m!$Y=

9; envY(tmYnt #6odYct( o6 #6ocu6YmYnt o !((Yt( inclu$ing Yqui#mYnt !n$ m!chinY6y not 6Yqui6Y$ to 9Yin(t!llY$=

c; P6odYct( o6 #l!nning o6 6Ygion!l $YvYlo#mYnt'#l!nning o6 in$u(t6y $YvYlo#mYnt' !n$ #l!nning o6con(t6uction o u69!n !n$ 6u6!l !6Y!(=

$; P6odYct( o6 (ciYntiic 6Y(Y!6ch' o6 $YvYlo#mYnt o tYchnology' !n$ o6 tYchnic!l !((i(t!ncY=$$; [thY6 #6odYct( o6 #u6#o(Y( o invY(tmYnt !n$ $YvYlo#mYnt.

J. P6odYct( in!ncY$ 9y thY ft!tY o6 #6ocu6YmYnt o !((Yt( o6 thY #u6#o(Y o m!int!ining 6Ygul!6!ctivitiY( o ft!tY 9o$iY(' #olitic!l o6g!ni!tion(' (ocioR#olitic!l o6g!ni!tion(' (ocioR#olitic!lRoccu#!tion!lo6g!ni!tion(' (oci!l o6g!ni!tion(' (ocioRoccu#!tion!l o6g!ni!tion( !n$ unit( o thY !6mY$ o6cY(.

3. P6odYct( in!ncY$ 9y thY ft!tY o6 #6ocu6YmYnt o !((Yt( o6 thY #u6#o(Y o 6Ynov!tion o6 m!do6 6Y#!i6( toYqui#mYnt' #6o$uction linY(' 9uil$ing bo6?( !n$ !cto6iY( o ft!tY obnY$

YntY6#6i(Y( in bhich invY(tmYnt h!( !l6Y!$y 9YYn m!$Y.

\6ticlY J \##lic!9lY YntitiY(

1. 0omY(tic !n$ o6Yign o6g!ni!tion( !n$ in$ivi$u!l( #!6tici#!ting in tYn$Y6ing !ctivitiY( o6 tYn$Y6 #!c?!gY(9Ylonging to thY #6odYct( (ti#ul!tY$ in !6ticlY 1 o thi( L!b.

J. [6g!ni!tion( !n$ in$ivi$u!l( involvY$ in tYn$Y6ing !ctivitiY( o6 tYn$Y6 #!c?!gY( 9Ylonging to thY #6odYct(

(ti#ul!tY$ in !6ticlY 1 o thi( L!b.3. [6g!ni!tion( !n$ in$ivi$u!l( bith #6odYct( not bithin thY govY6ning (co#Y o thi( L!b m!y choo(Y to!##ly thi( L!b.

\6ticlY 3 \##lic!tion o L!b on UYn$Y6ing' 6Yl!tY$ l!b(' intY6n!tion!l t6Y!tiY( !n$ intY6n!tion!l !g6YYmYnt(

1. UYn$Y6ing !ctivitiY( mu(t com#ly bith thY #6ovi(ion( o thi( L!b !n$ othY6 6Yl!tY$ l!b(.

J. e thY6Y !6Y !ny (#Yci!l m!ttY6( on tYn$Y6ing (ti#ul!tY$ in !ny othY6 L!b' thYn (uch L!b (h!ll !##ly.

3. UYn$Y6ing o6 #6odYct( u(ing oici!l $YvYlo#mYnt !i$ Z!996Yvi!tY$ !( [0\; (h!ll 9Y im#lYmYntY$ onthY 9!(i( o #6ovi(ion( in intY6n!tion!l t6Y!tiY( o bhich thY foci!li(t Y#u9lic o _iYtn!m i( ! mYm9Y6 o6intY6n!tion!l !g6YYmYnt( (ignY$ 9y !utho6iY$ 9o$iY( o6 o6g!ni!tion( on 9Yh!l o thY foci!li(t Y#u9lic o_iYtn!m.


3/27

m cO qu!n' t chDc c thm quyn cN! Ing h]! *< hi chN ngh^! _iEt `!m < ?j ?@t.

iu k. ai>i thQch t2 ngT

U6ong Lut ny' cc t2 ngT $&-i +y &Gc hiu nh& (!u/

1. _,n nh n&-c 9!o g:m v,n ng+n (ch nh n&-c' v,n tQn $%ng $o `h n&-c 9>o lnlj.

J. u thu l qu t6nh l! ch"n nh thu # Dng cc y8u cu cN! 98n mMi thu thc hiEn gi thu thuccc $ n quy nh ti iu 1 cN! Lut ny t68n cO (7 9>o >m tQnh cnh t6!nh' cAng 9Kng' minh 9ch v hiEuqu> ?inh t@.

3. Xot ng u thu 9!o g:m cc hot ng cN! cc 98n li8n qu!n t6ong qu t6nh l! ch"n nh thu.

k. U6nh t thc hiEn u thu g:m cc 9&-c chun 9 u thu' t chDc u thu' nh gi h: (O $ thu' thmnh v #h8 $uyEt ?@t qu> u thu' thAng 9o ?@t qu> u thu' th&Ong th>o' hon thiEn hG# :ng v ?j ?@thG# :ng.

. u thu t6ong n&-c l qu t6nh l! ch"n nh thu # Dng cc y8u cu cN! 98n mMi thu v-i ( th!m gi!cN! cc nh thu t6ong n&-c.

. u thu qu,c t@ l qu t6nh l! ch"n nh thu # Dng cc y8u cu cN! 98n mMi thu v-i ( th!m gi! cN!cc nh thu n&-c ngoi v nh thu t6ong n&-c.

. 0 n l t# hG# cc *ut thc hiEn mt #hn h!y ton 9 cAng viEc nhKm t &Gc m%c ti8u h!y y8ucu no t6ong mt thMi gi!n nht nh $! t68n ngu:n v,n *c nh.

. `g&Mi c thm quyn l ng&Mi &Gc quyn quy@t nh $ n thYo quy nh cN! #h# lut. ,i v-i cc $ nc ( th!m gi! v,n nh n&-c cN! $o!nh nghiE# nh n&-c t2 345 t67 l8n' t62 cc $ n ( $%ng 1445 v,n nhn&-c' th ng&Mi c thm quyn l Xi :ng qu>n t6 hoBc i $iEn c thm quyn cN! cc 98n th!m gi! g# v,n.

p. IhN u t& l ng&Mi (7 hTu v,n hoBc &Gc gi!o t6ch nhiEm th!y mBt chN (7 hTu' ng&Mi v!y v,n t6c ti@#qu>n lj v thc hiEn $ n quy nh ti ?ho>n iu ny.

14. 8n mMi thu l chN u t& hoBc t chDc chuy8n mAn c N nrng lc v ?inh nghiEm &Gc chN u t& ($%ng t chDc u thu thYo cc quy nh cN! #h# lut v u thu.

11. `h thu l t chDc' c nh+n c N t& cch hG# lE thYo quy nh ti iu ' iu cN! Lut ny.

1J. `h thu chQnh l nh thu chu t6ch nhiEm v viEc th!m gi! u thu' Dng t8n $ thu' ?j ?@t v thchiEn hG# :ng n@u &Gc l! ch"n Z(!u +y g"i l nh thu th!m gi! u thu;. `h thu th!m gi! u thu mtcch c l# g"i l nh thu c l#. `h thu cCng v-i mt hoBc nhiu nh thu ?hc th!m gi! u thu t6ongmt On $ thu th g"i l nh thu li8n $!nh.

13. `h thu t& vn l nh thu th!m gi! u thu cung c# cc (>n #hm # Dng y8u cu v ?i@n thDc v ?inh

nghiEm chuy8n mAn quy nh ti ?ho>n 3k iu ny.1k. `h thu cung c# l nh thu th!m gi! u thu cc gi thu cung c# hng h! quy nh ti ?ho>n 3iu ny.

1. `h thu *+y $ng l nh thu th!m gi! u thu cc gi thu *+y l)# quy nh ti ?ho>n 3 iu ny.

1. `h thu sPI l nh thu th!m gi! u thu thc hiEn gi thu sPI quy nh ti ?ho>n J1 iu ny.

1. `h thu #h% l nh thu thc hiEn mt #hn cAng viEc cN! gi thu t68n cO (7 tho> thun hoBc hG# :ng&Gc ?j v-i nh thu chQnh. `h thu #h% ?hAng #h>i l nh thu chu t6ch nhiEm v viEc th!m gi! u thu.

1. `h thu t6ong n&-c l nh thu &Gc thnh l# v hot ng thYo #h# lut _iEt `!m.

1p. `h thu n&-c ngoi l nh thu &Gc thnh l# v hot ng thYo #h# lut cN! n&-c m nh thu m!ngqu,c tch.

\6ticlY k entY6#6Yt!tion o tY6m(

en thi( L!b' thY ollobing tY6m( (h!ll 9Y con(t6uY$!( ollob(/

1. in!ncY$ 9y thY ft!tY mY!n( thY u(Y o ft!tY u$gYt un$(' c6Y$it !cilitiY( gu!6!ntYY$ 9y thY ft!tY' c6Y$it!cilitiY( o6 invY(tmYnt !n$ $YvYlo#mYnt o thY ft!tY' invY(tmYnt !n$ $YvYlo#mYnt un$( o ft!tYobnY$ YntY6#6i(Y(' !n$ othY6 c!#it!l un$( m!n!gY$ 9y thY ft!tY.

J. UYn$Y6ingmY!n( thY #6ocY(( o (YlYcting ! cont6!cto6 bho (!ti(iY( thY 6Yqui6YmYnt( (Yt 9y thY #!6ty c!llingo6 tYn$Y6( in o6$Y6 to im#lYmYnt ! tYn$Y6 #!c?!gY 9Ylonging to ! #6odYct (ti#ul!tY$ in !6ticlY 1 othi( L!b' on thY 9!(i( o Yn(u6ing com#YtitivYnY((' !i6nY((' t6!n(#!6Yncy !n$ Yconomic YiciYncy.

3. UYn$Y6ing !ctivitiY(mY!n( !ctivitiY( o thY #!6tiY( involvY$ in thY #6ocY(( o (YlYcting ! cont6!cto6.

k. fYquYncY o6 im#lYmYnt!tion o tYn$Y6ing mY!n( thY (tY#( 9Ying #6Y#!6!tion o6 tYn$Y6ing=o6g!ni!tion o tYn$Y6ing= !((Y((mYnt otYn$Y6(= Yv!lu!tion !n$ !##6ov!l o thY 6Y(ult( o tYn$Y6ing=notiic!tion o thY 6Y(ult( o tYn$Y6ing= !n$ nYgoti!tion' in!li!tion !n$ (igning o ! cont6!ct.

. 0omY(tic tYn$Y6ing mY!n( thY #6ocY(( o (YlYction o ! cont6!cto6 bho (!ti(iY( thY 6Yqui6YmYnt( othY #!6ty c!lling o6 tYn$Y6(' in bhich $omY(tic tYn$Y6Y6( #!6tici#!tY.

. entY6n!tion!l tYn$Y6ing mY!n( thY #6ocY(( o (YlYction o ! cont6!cto6 bho (!ti(iY( thY 6Yqui6YmYnt(o thY #!6ty c!lling o6 tYn$Y6(' in bhich 9oth o6Yign !n$ $omY(tic tYn$Y6Y6( #!6tici#!tY.

. P6odYct mY!n( ! (Yt o #6o#o(!l( o6 im#lYmYnting ! #!6t o6thY bholY o bo6?( !imY$ !t !chiYving !no9dYctivY o6 6Yqui6YmYnt bithin ! (#YciiY$ #Y6io$ o timY !n$ 9!(Y$ on ! (#YciiY$ in!ncing (ou6cY.

. \utho6iY$ #Y6(on mY!n( thY #Y6(on bith thY 6ight #u6(u!nt to l!b to m!?Y #6odYct $Yci(ion(. en thYc!(Y o #6odYct( in!ncY$ 9y thY ft!tY !( to thi6ty Z34; #Y6 cYnt o6 mo6Y' Y*clu$ing #6odYct( in!ncY$ 9y thY

ft!tY !( to hun$6Y$ Z144; #Y6 cYnt' thY !utho6iY$ #Y6(on i( thY 9o!6$ o m!n!gYmYnt o6 !utho6iY$6Y#6Y(Ynt!tivY o thY c!#it!l cont6i9uting #!6tiY(.

p. envY(to6 mY!n( thY Yntity obning thY in!ncing c!#it!l o6 thY Yntity !((ignY$ 6Y(#on(i9ility to 6Y#6Y(Ynt (uchobnY6' o6 thY 9o66obY6 $i6Yctly m!n!ging !n$ im#lYmYnting !ny #6odYct !( $YinY$ in cl!u(Y o thi( !6ticlY.

14. P!6ty c!lling o6 tYn$Y6( mY!n( thY invY(to6 o6 ! #6oY((ion!l o6g!ni!tion bith (uiciYnt c!#!9ility !n$Y*#Y6iYncY in !cco6$!ncY bith thY l!b on tYn$Y6ing o6 thY invY(to6 to hi6Y in o6$Y6 to hol$ tYn$Y6ing.

11. UYn$Y6Y6mY!n( !ny Yligi9lY o6g!ni!tion o6 in$ivi$u!l !( (ti#ul!tY$ in !6ticlY( !n$ o thi( L!b.

1J. XY!$ cont6!cto6 mY!n( ! tYn$Y6Y6 li!9lY o6 it( #!6tici#!tion in tYn$Y6ing bhich givY( it( n!mY to !tYn$Y6' !n$ bhich (ign( !n$ im#lYmYnt( ! cont6!ct i (YlYctY$ ZhY6Yin!tY6 6YY66Y$ to !( ! #!6tici#!tingtYn$Y6Y6;. \ tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing in$Y#Yn$Yntly i( 6YY66Y$ to !( !n in$Y#Yn$Ynt tYn$Y6Y6. \tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing dointly bith onY o6 mo6Y othY6 tYn$Y6Y6( to (u9mit thY onY tYn$Y6 i(6YY66Y$ to !( ! #!6tnY6(hi# tYn$Y6Y6.

13. Ion(ult!ncy tYn$Y6Y6 mY!n( ! tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing o6 thY (u##ly o #6o$uct(' bho(!ti(iY( thY 6Yqui6YmYnt( on ?noblY$gY !n$ #6oY((ion!l Y*#Y6iYncY (ti#ul!tY$ in cl!u(Y 3k o thi( !6ticlY.

1k. fu##ly tYn$Y6Y6 mY!n( ! tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing o6 tYn$Y6 #!c?!gY( o6 thY (u##ly ogoo$( !( $YinY$ in cl!u(Y 3 o thi( !6ticlY.

1. Ion(t6uctiontYn$Y6Y6 mY!n( ! tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing o6 tYn$Y6 #!c?!gY( o6 con(t6uction !n$in(t!ll!tion !( $YinY$ in cl!u(Y 3 o thi( !6ticlY.

1. sPItYn$Y6Y6 mY!n( ! tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing o6 thY #Y6o6m!ncY o !n sPI tYn$Y6 #!c?!gY !($YinY$ in cl!u(Y J1 o thi( !6ticlY.

1. fu9Rcont6!cto6 mY!n( ! cont6!cto6 #Y6o6ming #!6t o thY bo6? o !tYn$Y6 #!c?!gY on thY 9!(i( o !n!g6YYmYnt o6 cont6!ct (ignY$ bith thY hY!$ cont6!cto6. \ (u9Rcont6!cto6 i( not ! cont6!cto6 li!9lY o6


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J4. ai thu l mt #hn cN! $ n' t6ong mt (, t6&Mng hG# Bc 9iEt gi thu l ton 9 $ n= gi thu c thg:m nhTng ni $ung mu! ()m gi,ng nh!u thuc nhiu $ n hoBc l ?h,i l&Gng mu! ()m mt ln ,i v-i mu!()m th&Mng *uy8n.

J1. ai thu sPI l gi thu 9!o g:m ton 9 cc cAng viEc thi@t ?@' cung c# thi@t 9' vt t& v *+y l)#.

JJ. X: (O mMi (O tuyn l ton 9 ti liEu 9!o g:m cc y8u cu v nrng lc v ?inh nghiEm ,i v-i nh thulm crn cD #h# lj 98n mMi thu l! ch"n $!nh (ch nh thu mMi th!m gi! u thu.

J3. X: (O $ (O tuyn l ton 9 ti liEu $o nh thu l# thYo y8u cu cN! h: (O mMi (O tuyn.

Jk. X: (O mMi thu l ton 9 ti liEu ( $%ng cho u thu 6ng 6o $&ng v cc chi #hQ ?hc li8nqu!n @n ti@n ' cht l&Gng' ngu:n g,c cN! hng h! hoBc cAng t6nh thuc gi thu t6ong (u,t thMi gi!n ($%ng. Ihi #hQ t68n cCng mt mBt 9Kng $Cng (o (nh' *@# hng h: (O $ thu v &Gc g"i l gi nh gi.

31. XG# :ng l vrn 9>n ?j ?@t giT! chN u t& v nh thu &Gc l! ch"n t68n cO (7 thW! thun giT! cc 98nnh&ng #h>i #hC hG# v-i quy@t nh #h8 $uyEt ?@t qu> l! ch"n nh thu.

3J. >o >m $ thu l viEc nh thu thc hiEn mt t6ong cc 9iEn #h# Bt c"c' ?j quH hoBc n# th& 9>o lo >m t6ch nhiEm $ thu cN! nh thu t6ong thMi gi!n *c nh thYo y8u cu cN! h: (O mMi thu.

33. >o >m thc hiEn hG# :ng l viEc nh thu thc hiEn mt t6ong cc 9iEn #h# Bt c"c' ?j quH hoBc n#th& 9>o lo >m t6ch nhiEm thc hiEn hG# :ng cN! nh thu t6ng thu t6ong thMi gi!n *c nh thYoy8u cu cN! h: (O mMi thu.

3k. 0ch v% t& vn 9!o g:m/

!; 0ch v% t& vn chun 9 $ n g:m c l#' nh gi 9o co quy hoch' tng (O : #ht t6in' ?i@n t6c' 9o

co nghi8n cDu tin ?h> thi' 9o co nghi8n cDu ?h> thi=9; 0ch v% t& vn thc hiEn $ n g:m c ?h>o (t' l# thi@t ?@' tng $ ton v $ ton' l# h: (O mMi thu'nh gi h: (O $ thu' gim (t thi cAng *+y $ng v l)# Bt thi@t 9=

c; 0ch v% t& vn iu hnh qu>n lj $ n' thu *@# ti chQnh' o to' chuyn gi!o cAng nghE v cc $ch v% t&vn ?hc.

3. Xng ho g:m my mc' thi@t 9' nguy8n liEu' nhi8n liEu' vt liEu' hng ti8u $Cng v cc $ch v% ?hAng#h>i l $ch v% t& vn.

3. w+y l)# g:m nhTng cAng viEc thuc qu t6nh *+y $ng v l)# Bt thi@t 9 cc cAng t6nh' hng m%c cAngt6nh' c>i to' (! chT! l-n.

3. xi@n ngh t6ong u thu l viEc nh thu th!m gi! u thu ngh *Ym *t li ?@t qu> l! ch"n nh thu

#!6tici#!tion in tYn$Y6ing.

1. 0omY(tic tYn$Y6Y6mY!n( !ny tYn$Y6Y6 Y(t!9li(hY$ !n$ o#Y6!ting #u6(u!nt to thY l!b o _iYtn!m.

1p. o6Yign tYn$Y6Y6mY!n( !ny tYn$Y6Y6 Y(t!9li(hY$ !n$ o#Y6!ting #u6(u!nt to thY l!b o thY count6y on!tion!lity o (uch tYn$Y6Y6.

J4. UYn$Y6 #!c?!gYmY!n( ! #!6t o ! #6odYct' !n$ in ! num9Y6 o (#Yci!l c!(Y( mY!n( thY Ynti6Y #6odYct= !tYn$Y6 #!c?!gY m!y com#6i(Y itYm(o6 thY #6ocu6YmYnt o (imil!6 goo$( o6 ! num9Y6 o #6odYct( o6 ! onYRo

#6ocu6YmYnt in 6Ycu66Ynt #6ocu6YmYnt o goo$(.

J1. sPI tYn$Y6 #!c?!gY mY!n( ! tYn$Y6 #!c?!gY bhich com#6i(Y( thY Ynti6Y bo6? o $Y(ign' (u##ly oYqui#mYnt !n$ m!tY6i!l(' !n$ con(t6uction!n$ in(t!ll!tion.

JJ. P6YRqu!liic!tion invit!tion $ocumYnt( mY!n( !ll o thY $ocumYnt( (ti#ul!ting thY 6Yqui6YmYnt( onc!#!9ility !n$ Y*#Y6iYncY o tYn$Y6Y6( !( thY lYg!l 9!(i( o6 thY #!6ty c!lling o6 tYn$Y6( to (YlYct ! li(t otYn$Y6Y6( to 9Y invitY$ to (u9mit tYn$Y6(.

J3. P6YRqu!liic!tion !##lic!tion mY!n( !ll o thY $ocumYnt( #6Y#!6Y$ 9y ! tYn$Y6Y6 in !cco6$!ncY biththY 6Yqui6YmYnt( o thY #6YRqu!liic!tion invit!tion $ocumYnt(.

Jk. UYn$Y6 invit!tion $ocumYnt(mY!n( !ll o thY $ocumYnt( u(Y$ o6 o#Yn o6 limitY$ tYn$Y6ing (ti#ul!ting thY6Yqui6YmYnt( o6 !ny onY tYn$Y6 #!c?!gY !n$ #6ovi$ing thY lYg!l 9!(i( o6 tYn$Y6Y6( to #6Y#!6Y thYi6 tYn$Y6(!n$ o6 thY #!6ty c!lling o6 tYn$Y6( to !((Y(( tYn$Y6( !imY$ !t (YlYction o ! binning tYn$Y6Y6= !n$ !l(o

#6ovi$ing thY 9!(i( o6 nYgoti!tion' in!li!tion !n$ (igning o ! cont6!ct.

J. UYn$Y6 mY!n( !ll o thY $ocumYnt( #6Y#!6Y$ 9y ! tYn$Y6Y6 in !cco6$!ncY bith thY 6Yqui6YmYnt( othY tYn$Y6 invit!tion $ocumYnt( !n$ (u9mittY$ to thY #!6ty c!lling o6 tYn$Y6( in !cco6$!ncY bith thY

#6ovi(ion( in thY tYn$Y6 invit!tion $ocumYnt(.

J. UYn$Y6 #!c?!gY #6icYmY!n( thY v!luY o ! tYn$Y6 #!c?!gY (#YciiY$ in thY tYn$Y6ing #l!n 9!(Y$ on thY!##6ovY$ tot!l invY(tY$ c!#it!l' tot!lY(tim!tY$ 9u$gYt o6 Y(tim!tY$ 9u$gYt !n$ cu66Ynt 6Ygul!tion(.

J. UYn$Y6 #6icYmY!n( thY #6icY (t!tY$ 9y ! tYn$Y6Y6 in it( tYn$Y6. e ! tYn$Y6Y6 #6ovi$Y( ! $i(count lYttY6' thYnthY tYn$Y6 #6icY i( thY #6icY!tY6 $Y$ucting thY $i(count.

J. P6o#o(Y$ cont6!ct (ummY!n( thY (um #6o#o(Y$ 9y thY #!6ty c!lling o6 tYn$Y6( on thY 9!(i( o thYtYn$Y6 #6icY o thY tYn$Y6Y6 (YlYctY$ to 9Y !b!6$Y$ thY cont6!ct !tY6 Y66o6( h!vY 9YYn 6YctiiY$ !n$$i(c6Y#!nciY( h!vY 9YYn !$du(tY$ !( 6Yqui6Y$ 9y thY tYn$Y6 invit!tion $ocumYnt(.

Jp. zinning tYn$Y6 #6icYmY!n( thY #6icY !##6ovY$ in thY 6Y(ult( o (YlYction o cont6!cto6 !( thY 9!(i( o6nYgoti!tion' in!li!tion !n$ (igningo ! cont6!ct.

34. squ!l ooting #6icYmY!n( thY tYn$Y6 #6icY (u9mittY$ 9y ! tYn$Y6Y6 to im#lYmYnt ! tYn$Y6 #!c?!gY !tY6Y66o6( h!vY 9YYn 6YctiiY$ !n$ $i(c6Y#!nciY( h!vY 9YYn !$du(tY$' !n$ !tY6 !$$ing !ll nYcY((!6y o#Y6!ting !n$m!intYn!ncY co(t( !n$ othY6 co(t( 6Yl!ting to thY (chY$ulY' qu!lity !n$ o6igin o goo$( o6 con(t6uction

bo6?( un$Y6 thY tYn$Y6 #!c?!gY o6 thY Ynti6Y u(Y liY. squ!l ooting #6icY( (h!ll 9Y u(Y$ to com#!6Y !n$ 6!n?tYn$Y6( !n$ !6Y 6YY66Y$ to !( thY !((Y((mYnt #6icY(.

31. Iont6!ct mY!n( thY $ocumYnt (ignY$ 9YtbYYn thY invY(to6 !n$ thY (YlYctY$ cont6!cto6 9!(Y$ on thY!g6YYmYnt 6Y!chY$ 9YtbYYn thY #!6tiY(.UhY cont6!ct mu(t 9Y in !cco6$!ncY bith thY $Yci(ion !##6oving thY6Y(ult( o (YlYction o cont6!cto6.

3J. UYn$Y6 gu!6!ntYYmY!n( thY tYn$Y6Y6 #6ovi$Y( (Ycu6ity 9y onY o thYmYtho$( o #!ying ! $Y#o(it' #6ovi$ingcoll!tY6!l o6 #6ovi$ing ! lYttY6 o gu!6!ntYY o6 ! $YinitY tY6m !( (ti#ul!tY$ in thY tYn$Y6 invit!tion$ocumYnt(' in o6$Y6 to (Ycu6Y thY li!9ility o thY tYn$Y6Y6 o6 it( tYn$Y6.

33. Iont6!ct #Y6o6m!ncY gu!6!ntYY mY!n( thY tYn$Y6Y6 #6ovi$Y( (Ycu6ity 9y onY o thY (Ycu6ity mYtho$(o #!ying ! $Y#o(it' #6ovi$ing coll!tY6!l o6 #6ovi$ing ! lYttY6 o gu!6!ntYY.o6 ! $YinitY tY6m !( (ti#ul!tY$ in thY


5/27

v nhTng vn li8n qu!n @n qu t6nh u thu ?hi thy quyn' lGi Qch cN! mnh 9 >nh h&7ng.

3. XE th,ng mng u thu qu,c gi! l hE th,ng Dng $%ng cAng nghE thAng tin $o cO qu!n qu>n lj nh n&-cv u thu *+y $ng v qu>n lj nhKm m%c Qch qu>n lj th,ng nht thAng tin v u thu #h%c v% cc hotng u thu.

3p. Uhm nh u thu l viEc ?im t6!' nh gi cN! cO qu!n' t chDc c chDc nrng thm nh v ?@ hochu thu' h: (O mMi thu v ?@t qu> l! ch"n nh thu lm cO (7 cho ng&Mi c thm quyn *Ym *t' quy@tnh thYo quy nh cN! Lut ny. _iEc thm nh ?@t qu> l! ch"n nh thu ?hAng #h>i l nh gi li h: (O $thu.

iu . UhAng tin v u thu

1. Ic thAng tin (!u +y v u thu #h>i &Gc rng t>i t68n tM 9o v u thu v t6!ng thAng tin iEn t vu thu cN! cO qu!n qu>n lj nh n&-c v u thu/

!; x@ hoch u thu=

9; UhAng 9o mMi (O tuyn' ?@t qu> (O tuyn=

c; UhAng 9o mMi thu ,i v-i u thu 6ng 6 l! ch"n nh thu=

Y; UhAng tin * lj vi #hm #h# lut v u thu=

g; _rn 9>n quy #hm #h# lut v u thu hiEn hnh=h; Ic thAng tin li8n qu!n ?hc.

J. Ic thAng tin quy nh ti ?ho>n 1 iu ny (!u ?hi &Gc rng t>i t68n tM 9o v u thu v t6!ng thAng tiniEn t v u thu c th rng t68n cc #h&Ong tiEn thAng tin i chng ?hc to thun tiEn t6ong viEc ti@#cn cN! cc t chDc v c nh+n c qu!n t+m.

IhQnh #hN quy nh chi ti@t thAng tin v u thu.

tYn$Y6 invit!tion $ocumYnt(' in o6$Y6 to (Ycu6Y thYli!9ility o thY binning tYn$Y6Y6 to #Y6o6m thY cont6!ct.

3k. Ion(ult!ncy (Y6vicY( com#6i(Y/

!; Ion(ult!ncy (Y6vicY( on #6odYct #6Y#!6!tion com#6i(ing o6mul!tion !n$ !((Y((mYnt o #l!nning6Y#o6t(' ch!6t( on ovY6!ll $YvYlo#mYnt' !6chitYctu6Y' #6YRY!(i9ility !n$ Y!(i9ility (tu$y 6Y#o6t(=

9; Ion(ult!ncy (Y6vicY( on #6odYct im#lYmYnt!tion com#6i(ing (u6vYying' $Y(ign' tot!l Y(tim!tY$ 9u$gYt( !n$Y(tim!tY$ 9u$gYt(' #6Y#!6!tion o tYn$Y6 invit!tion $ocumYnt(' !((Y((mYnt o tYn$Y6(' !n$ (u#Y6vi(ion oY*Ycution o 9uil$ing !n$ in(t!ll!tion o Yqui#mYnt=

c; Ion(ult!ncy (Y6vicY( on #6odYct m!n!gYmYnt' !66!nging in!ncY' t6!ining' tYchnology t6!n(Y6 !n$ othY6con(ult!ncy (Y6vicY(.

3. aoo$(mY!n( m!chinY6y' Yqui#mYnt' 6!b m!tY6i!l(' uYl' (u##liY(' con(umY6 goo$(' !n$ (Y6vicY( othY6 th!ncon(ult!ncy (Y6vicY(.

3. Ion(t6uction !n$ in(t!ll!tion com#6i(Y( bo6? bhich i( #!6t o thY #6ocY(( o 9uil$ing !n$ in(t!llingYqui#mYnt in con(t6uction bo6?( !n$ itYm( o bo6?(' !n$ o 6Ynov!tion !n$ m!do6 6Y#!i6(.

3. P6otY(t 6Yg!6$ing tYn$Y6ingmY!n( ! 6YquY(t 6om !ny tYn$Y6Y6 #!6tici#!ting intYn$Y6ing o6 6Ycon(i$Y6!tiono thY 6Y(ult( o (YlYction o cont6!cto6 o6 6Yg!6$ing !ny othY6 6YlYv!nt m!ttY6 $u6ing thY tYn$Y6ing #6ocY((bhYn (uch tYn$Y6Y6 con(i$Y6( hi( 6ight( !n$ intY6Y(t( h!vY 9YYn !$vY6(Yly !YctY$.

3. `!tion!l tYn$Y6ing nYtbo6?mY!n( thY (y(tYm !##lying ino6m!tion tYchnology (Yt u# !n$ m!n!gY$ 9y thYft!tY !$mini(t6!tivY 9o$y o6 tYn$Y6ing in o6$Y6 to unio6mly !$mini(tY6 ino6m!tion !9out tYn$Y6ing !n$to (Y6vicY tYn$Y6ing !ctivitiY(.

3p. UYn$Y6ing Yv!lu!tion mY!n( chYc? !n$ !((Y((mYnt 9y thY 9o$y o6 o6g!ni!tion in ch!6gY o thY Yv!lu!tiono tYn$Y6ing #l!n(' tYn$Y6 invit!tion $ocumYnt( !n$ 6Y(ult( o (YlYction o cont6!cto6 !( thY 9!(i( o6 thY

!utho6iY$ #Y6(on to con(i$Y6 !n$ m!?Y ! $Yci(ion in !cco6$!ncY bith thi( L!b. \n Yv!lu!tion o thY6Y(ult( o (YlYction o cont6!cto6 i( not ! 6YR!((Y((mYnt o tYn$Y6(.

\6ticlY eno6m!tion on tYn$Y6ing

1. UhY ollobing ino6m!tion on tYn$Y6ing mu(t 9Y #u9li(hY$ in thY UYn$Y6ing `Yb(lYttY6 !n$ on thY tYn$Y6ingbY9(itY o thY ft!tY !$mini(t6!tivY 9o$y o6 tYn$Y6ing/

!; UYn$Y6ing #l!n(=

9; `oticY( inviting #6YRqu!liic!tion !##lic!tion(= 6Y(ult( o #6YRqu!liic!tion=

c; envit!tion( to tYn$Y6 in thY c!(Y o o#Yn tYn$Y6ing=

$; Li(t( o tYn$Y6Y6( invitY$ to #!6tici#!tY in tYn$Y6ing=

$$; Y(ult( o (YlYction o cont6!cto6=

Y; eno6m!tion on hob 96Y!chY( o thY l!b on tYn$Y6ing h!vY 9YYn $Y!lt bith=

g; Iu66Ynt lYg!l in(t6umYnt( on tYn$Y6ing=

h; [thY6 6YlYv!nt ino6m!tion.

J. \tY6 thY ino6m!tion (ti#ul!tY$ in cl!u(Y 1 o thi( !6ticlY h!( 9YYn #u9li(hY$ in thY UYn$Y6ing`Yb(lYttY6 !n$ on thY tYn$Y6ing bY9(itY' it m!y !l(o 9Y #u9li(hY$ on othY6 m!(( mY$i! in o6$Y6 to!cilit!tY !ccY(( 9y intY6Y(tY$ o6g!ni!tion( !n$ in$ivi$u!l(. UhY aovY6nmYnt (h!ll #6ovi$Y $Yt!ilY$ 6Ygul!tion(on ino6m!tion on tYn$Y6ing.

\6ticlY UYn$Y6ing #l!n(


6/27

iu . x@ hoch u thu

1. x@ hoch u thu #h>i &Gc ng&Mi c thm quyn #h8 $uyEt 9Kng vrn 9>n (!u ?hi #h8 $uyEt quy@t nh ut& hoBc #h8 $uyEt :ng thMi v-i quy@t nh u t& t6ong t6&Mng hG# N iu ?iEn lm cO (7 #h# lj cho chNu t& t chDc l! ch"n nh thu' t62 gi thu cn thc hiEn t6&-c ?hi c quy@t nh u t&. `g&Mi #h8 $uyEt ?@hoch u thu #h>i chu t6ch nhiEm t6&-c #h# lut v quy@t nh cN! mnh.

J. x@ hoch u thu #h>i l# cho ton 9 $ n= t6&Mng hG# ch&! N iu ?iEn v tht cn thi@t th &Gc #h#l# ?@ hoch u thu cho mt (, gi thu thc hiEn t6&-c.

3. U6ong ?@ hoch u thu #h>i n8u 6{ (, l&Gng gi thu v ni $ung cN! t2ng gi thu. `i $ung cN! t2ng githu 9!o g:m/

!; U8n gi thu=9; ai gi thu=

c; `gu:n v,n=

$; Xnh thDc l! ch"n nh thu= #h&Ong thDc u thu=

; UhMi gi!n l! ch"n nh thu=

Y; Xnh thDc hG# :ng=

g; UhMi gi!n thc hiEn hG# :ng.

k. _iEc #h+n chi! $ n thnh cc gi thu #h>i crn cD thYo tQnh cht ?H thut' t6nh t thc hiEn' 9>o >m tQnh:ng 9 cN! $ n v c quy mA gi thu hG# lj. |Fi gi thu ch c mt h: (O mMi thu v &Gc ti@n hnhu thu mt ln. |t gi thu &Gc thc hiEn thYo mt hG# :ng= t6&Mng hG# gi thu g:m nhiu #hn cl# th &Gc thc hiEn thYo mt hoBc nhiu hG# :ng.

iu . U& cch hG# lE cN! nh thu l t chDc

`h thu l t chDc c t& cch hG# lE ?hi c N cc iu ?iEn (!u +y/

1. aiy chDng nhn rng ?j ?inh $o!nh' aiy chDng nhn u t& &Gc c# thYo quy nh cN! #h# lut hoBcc quy@t nh thnh l# ,i v-i cc t chDc ?hAng c rng ?j ?inh $o!nh t6ong t6&Mng hG# l nh thu t6ongn&-c= c rng ?j hot ng $o cO qu!n c thm quyn cN! n&-c m nh thu m!ng qu,c tch c# t6ong t6&MnghG# l nh thu n&-c ngoi=

J. Xch ton ?inh t@ c l#=

3. xhAng 9 cO qu!n c thm quyn ?@t lun v tnh hnh ti chQnh ?hAng lnh mnh' !ng l+m vo tnh t6ng#h (>n hoBc nG "ng ?hAng c ?h> nrng chi t6>= !ng t6ong qu t6nh gi>i th.

iu . U& cch hG# lE cN! nh thu l c nh+n

`h thu l c nh+n c t& cch hG# lE ?hi c N cc iu ?iEn (!u +y/

1. `rng lc hnh vi $+n ( y N thYo quy nh #h# lut cN! n&-c m c nh+n l cAng $+n=

J. rng ?j hot ng hG# #h# hoBc chDng ch chuy8n mAn #hC hG# $o cO qu!n c thm quyn c#=

3. xhAng 9 t6uy cDu t6ch nhiEm hnh (.

1. UhY !utho6iY$ #Y6(on mu(t #6ovi$Y b6ittYn !##6ov!l o ! tYn$Y6ing #l!n !tY6 !##6ov!l o thY invY(tmYnt$Yci(ion' o6 thY tYn$Y6ing #l!n m!y 9Y !##6ovY$ !t thY (!mY timY !( thY invY(tmYnt $Yci(ion in c!(Y( bhY6YthY6Y !6Y !$Yqu!tY con$ition( #6ovi$ing ! lYg!l 9!(i( o6 thY invY(to6 to hol$ (YlYction o ! cont6!cto6'Y*cY#t o6tYn$Y6 #!c?!gY( bhich mu(t 9Y im#lYmYntY$ #6io6 to !n invY(tmYnt $Yci(ion. UhY #Y6(on !##6oving ! tYn$Y6ing

#l!n (h!ll 9Y li!9lY 9Yo6Y thY l!b o6 hi( $Yci(ion.

J. \ tYn$Y6ing #l!n mu(t 9Y o6mul!tY$ o6 thY Ynti6Y #6odYct= in c!(Y( bhY6Y thY6Y !6Y in!$Yqu!tYcon$ition( to o6mul!tY ! tYn$Y6ing #l!n o6 thY Ynti6Y #6odYct' it (h!ll 9Y #Y6mittY$ to o6mul!tY !tYn$Y6ing #l!n o6 (omY tYn$Y6 #!c?!gY( to 9Y im#lYmYntY$ in !$v!ncY' 9ut only bhYn Y((Ynti!l.

3. \ tYn$Y6ing #l!n mu(t (Yt out clY!6ly thY num9Y6o tYn$Y6 #!c?!gY( !n$ thY contYnt( o Y!ch tYn$Y6 #!c?!gY.

UhY contYnt( o Y!ch tYn$Y6 #!c?!gY (h!ll com#6i(Y/!; `!mY o thY tYn$Y6 #!c?!gY=

9; UYn$Y6 #!c?!gY #6icY=

c; in!ncing (ou6cY=

$; o6m o (YlYction o cont6!cto6= mYtho$ o tYn$Y6ing=

$$; fchY$ulY$ timY o6 (YlYction o cont6!cto6=

Y; o6m o cont6!ct=

g; fchY$ulY$ #Y6io$ o6 #Y6o6m!ncY o thY cont6!ct.

k. 0ivi(ion o thY #6odYct into $iY6Ynt tYn$Y6 #!c?!gY( (h!ll 9Y 9!(Y$ on thY tYchnic!l n!tu6Y o thY #6odYct!n$ thY (YquYncY o6 it( im#lYmYnt!tion' Yn(u6ing unity bithin thY #6odYct !n$ th!t Y!ch tYn$Y6 #!c?!gY i( o !n!##6o#6i!tY (iY.UhY6Y (h!ll 9Y only onY (Yt o tYn$Y6 invit!tion $ocumYnt( o6 !ny onY tYn$Y6 #!c?!gY' !n$tYn$Y6ing (h!ll only 9Y hYl$ oncY. s!ch tYn$Y6 #!c?!gY (h!ll 9Y im#lYmYntY$ 9y only onY cont6!ct' Y*cY#t

bhY6Y ! tYn$Y6 #!c?!gY i( m!$Y u# o (YvY6!l in$Y#Yn$Ynt com#onYnt( in bhich c!(Y it m!y 9Yim#lYmYntY$ 9y mo6Y th!n onY cont6!ct.

\6ticlY sligi9ility o tYn$Y6Y6( 9Ying o6g!ni!tion(

\ tYn$Y6Y6 9Ying !n o6g!ni!tion (h!ll 9Y $YYmY$ to 9Y Yligi9lY bhYn it (!ti(iY( thY ollobingcon$ition(/

1. et h!( ! 9u(inY(( 6Ygi(t6!tion cY6tiic!tY o6 invY(tmYnt cY6tiic!tY i((uY$ #u6(u!nt to l!b' o6 ! $Yci(ion onY(t!9li(hmYnt in thY c!(Y o ! $omY(tic tYn$Y6Y6 bhich i( !n o6g!ni!tion bithout 9u(inY(( 6Ygi(t6!tion. \o6Yign tYn$Y6Y6 mu(t h!vY 6Ygi(t6!tion o6 it( o#Y6!tion i((uY$ 9y thY com#YtYnt !utho6ity o thY count6yon!tion!lity o thY tYn$Y6Y6.

J. et i( !n in$Y#Yn$Ynt co(t !ccounting Yntity.

3. UhY6Y i( no $Yci(ion 9y ! com#YtYnt 9o$y conclu$ing th!t thY tYn$Y6Y6 h!( !n unhY!lthy

in!nci!l (t!tu(= it i( not 9!n?6u#t o6 in(olvYnt' !n$ it i( not in thY #6ocY(( o $i((olution.

\6ticlY sligi9ility o tYn$Y6Y6( 9Ying in$ivi$u!l(

\ tYn$Y6Y6 9Ying !n in$ivi$u!l (h!ll 9Y $YYmY$ to 9Y Yligi9lY bhYn hY o6 (hY (!ti(iY( thY ollobing

con$ition(/

1. X!ving ull c!#!city o6 civil !ct( #u6(u!nt to thY l!b o thY count6y o bhich (uch in$ivi$u!l

i( ! citiYn=

J. X!ving l!bul 6Ygi(t6!tion o6 o#Y6!tion o6 !n !##6o#6i!tY #6oY((ion!l cY6tiic!tY i((uY$ 9y

thY com#YtYnt !utho6ity=

3. UhY in$ivi$u!l i( not (u9dYct to invY(tig!tion o6 ! c6imin!l oYncY.


7/27

iu p. }8u cu ,i v-i 98n mMi thu v t chuy8n gi! u thu

1. I nh+n th!m gi! 98n mMi thu #h>i c N cc iu ?iEn (!u +y/

!; \m hiu #h# lut v u thu=

9; I ?i@n thDc v qu>n lj $ n=

c; I t6nh chuy8n mAn #hC hG# v-i y8u cu cN! gi thu thYo cc l^nh vc ?H thut' ti chQnh' th&Ong mi'hnh chQnh v #h# lj=

$; I t6nh ngoi ngT # Dng y8u cu ,i v-i gi thu &Gc t chDc u thu qu,c t@' gi thu thuc $ n( $%ng v,n [0\.

J. Uu~ thYo tQnh cht v mDc #hDc t# cN! gi thu' thnh #hn t chuy8n gi! u thu 9!o g:m cc chuy8ngi! v l^nh vc ?H thut' ti chQnh' th&Ong mi' hnh chQnh' #h# lj v cc l^nh vc c li8n qu!n. Uhnh vi8n tchuy8n gi! u thu #h>i c N cc iu ?iEn (!u +y/

!; I chDng ch th!m gi! ?ho h"c v u thu=

9; I t6nh chuy8n mAn li8n qu!n @n gi thu=

c; \m hiu cc ni $ung c% th t&Ong Dng cN! gi thu=

$; I t,i thiu 3 nrm cAng tc t6ong l^nh vc li8n qu!n @n ni $ung ?inh t@' ?H thut cN! gi thu.

Uhnh vi8n t chuy8n gi! u thu ?hAng nht thi@t #h>i th!m gi! 98n mMi thu v ng&Gc li.

3. U6&Mng hG# chN u t& c N nh+n ( # Dng cc iu ?iEn quy nh ti ?ho>n 1 iu ny th t mnh lm98n mMi thu. U6&Mng hG# chN u t& ?hAng N nh+n ( hoBc nh+n ( ?hAng # Dng cc iu ?iEn quy nh ti?ho>n 1 iu ny th ti@n hnh l! ch"n thYo quy nh cN! Lut ny mt t chDc t& vn hoBc mt t chDc uthu chuy8n nghiE# c N nrng lc v ?inh nghiEm th!y mnh lm 98n mMi thu. U6ong m"i t6&Mng hG#' chNu t& #h>i chu t6ch nhiEm v qu t6nh l! ch"n nh thu thYo quy nh cN! Lut ny v ?j ?@t hG# :ng v-inh thu t6ng thu (!u ?hi th&Ong th>o' hon thiEn hG# :ng.

iu 14. iu ?iEn th!m gi! u thu ,i v-i mt gi thu

`h thu th!m gi! u thu ,i v-i mt gi thu #h>i c N cc iu ?iEn (!u +y/

1. I t& cch hG# lE quy nh ti iu ' iu cN! Lut ny=

J. Ih &Gc th!m gi! t6ong mt h: (O $ thu ,i v-i mt gi thu v-i t& cch l nh thu c l# hoBc l nhthu li8n $!nh. U6&Mng hG# li8n $!nh #h>i c vrn 9>n thW! thun giT! cc thnh vi8n' t6ong quy nh 6{ng&Mi Dng u cN! li8n $!nh' t6ch nhiEm chung v t6ch nhiEm 6i8ng cN! t2ng thnh vi8n ,i v-i cAng viEcthuc gi thu=

3. # Dng y8u cu n8u t6ong thAng 9o mMi thu hoBc th& mMi thu cN! 98n mMi thu=

k. >o >m cnh t6!nh t6ong u thu thYo quy nh ti iu 11 cN! Lut ny.

\6ticlY p Yqui6YmYnt( !##lic!9lY to ! #!6ty c!lling o6 tYn$Y6( !n$ to !n Y*#Y6t tYn$Y6ing

g6ou#

1. en$ivi$u!l( 9Ying mYm9Y6( o ! #!6ty c!lling o6 tYn$Y6( mu(t (!ti(y !ll thY ollobing

con$ition(/

!; Y ?noblY$gY!9lY !9out thY l!b on tYn$Y6ing=

9; Y ?noblY$gY!9lY !9out #6odYct m!n!gYmYnt=

c; X!vY #6oY((ion!l Y*#Y6ti(Y !##6o#6i!tY to thY 6Yqui6YmYnt( o thY tYn$Y6 #!c?!gY in tYchnic!l' in!nci!l'commY6ci!l' !$mini(t6!tivY!n$ lYg!l iYl$(.

$; X!vY o6Yign l!ngu!gY (?ill( (uiciYnt to (!ti(y thY 6Yqui6YmYnt( o6 tYn$Y6 #!c?!gY( o6 bhichintY6n!tion!l tYn$Y6ing i( hYl$ !n$ o6 tYn$Y6 #!c?!gY( o [0\ in!ncY$ #6odYct(.

J. 0Y#Yn$ing on thY n!tu6Y !n$ com#lY*ity o ! tYn$Y6 #!c?!gY' thY Y*#Y6t tYn$Y6ing g6ou# (h!ll inclu$YY*#Y6t( in tYchnic!l' in!nci!l' commY6ci!l' !$mini(t6!tivY' lYg!l !n$ othY6 6YlYv!nt iYl$(. |Ym9Y6( o !nY*#Y6t g6ou# mu(t (!ti(y !ll o thY ollobing con$ition(/

!; X!vY ! cY6tiic!tY o !ttYn$!ncY !t ! t6!ining cou6(Y on tYn$Y6ing=

9; X!vY #6oY((ion!l Y*#Y6ti(Y 6YlYv!nt to thY tYn$Y6 #!c?!gY=

c; Y ?noblY$gY!9lY !9out thY (#Yciic contYnt( othY tYn$Y6 #!c?!gY=

$; X!vY !t lY!(t th6YY yY!6( bo6?ing Y*#Y6iYncY in iYl$( 6Yl!ting to thY Yconomic !n$ tYchnic!l contYnt( o thYtYn$Y6 #!c?!gY. |Ym9Y6( o !n Y*#Y6t tYn$Y6ing g6ou# $o not nYcY((!6ily h!vY to 9Y mYm9Y6( o thY #!6tyc!lling o6 tYn$Y6(' !n$ vicY vY6(!.

3. e !n invY(to6 h!( (uiciYnt #Y6(onnYl bho (!ti(y thY con$ition( (ti#ul!tY$ in cl!u(Y 1 o thi( !6ticlY' thY

invY(to6 m!y it(Yl !ct !( thY #!6ty c!lling o6 tYn$Y6(. e thY invY(to6 h!( in(uiciYnt #Y6(onnYl o6 i it h!(#Y6(onnYl 9ut thYy !il to (!ti(y thY con$ition( (ti#ul!tY$ in cl!u(Y 1 o thi( !6ticlY' thYn thY invY(to6 (h!llcon$uct ! (YlYction #6ocY(( in !cco6$!ncY bith thi( L!b to (YlYct ! con(ult!ncy o6g!ni!tion o6 ! #6oY((ion!ltYn$Y6ing o6g!ni!tion bith (uiciYnt c!#!9ility !n$ Y*#Y6iYncY to 6Y#6Y(Ynt thY invY(to6 in !cting !( thY

#!6ty c!lling o6 tYn$Y6(. en !ll c!(Y( invY(to6( (h!ll 9Y li!9lY o6 thY #6ocY(( o (YlYction o cont6!cto6!n$ o6 (igning ! cont6!ct bith thY binning tYn$Y6Y6 !tY6 nYgoti!tion !n$ in!li!tion o thY cont6!ct

#u6(u!nt to thY #6ovi(ion( o thi( L!b.

\6ticlY 14 Ion$ition( o6 #!6tici#!tion in tYn$Y6ing o6 !ny onY tYn$Y6 #!c?!gY UYn$Y6Y6( #!6tici#!ting intYn$Y6ing o6 !ny onY tYn$Y6 #!c?!gY mu(t (!ti(y !ll thY ollobing con$ition(/

1. Y Yligi9lY #u6(u!nt to !6ticlY( !n$ o thi(L!b.

J. fu9mit only onY tYn$Y6' YithY6 !( !n in$Y#Yn$Ynt tYn$Y6Y6 o6 in #!6tnY6(hi#' o6 Y!ch tYn$Y6 #!c?!gY.en thY c!(Y o ! #!6tnY6(hi# thY6Y mu(t 9Y ! b6ittYn !g6YYmYnt 9YtbYYn thY #!6tnY6( (#Yciying thY #Y6(on

hY!$ing thY #!6tnY6(hi# !n$ thY gYnY6!l !n$ (#Yciic 6Y(#on(i9ilitiY( o Y!ch #!6tnY6 bith 6Y(#Yct to thYtYn$Y6 #!c?!gY bo6?(.

3. f!ti(y thY 6Yqui6YmYnt( (Yt out in thY noticY inviting tYn$Y6( o6 in thY lYttY6 inviting tYn$Y6(

6om thY #!6ty c!lling o6 tYn$Y6(=

k. sn(u6Y com#YtitivYnY(( in tYn$Y6ing #u6(u!nt to thY #6ovi(ion( in !6ticlY 11 o thi( L!b.

\6ticlY 11 sn(u6ing com#YtitivYnY(( in tYn$Y6ing


8/27

iu 11. >o >m cnh t6!nh t6ong u thu

1. `h thu ?hi th!m gi! u thu cc gi thu thuc $ n quy nh ti iu 1 cN! Lut ny #h>i 9>o >m ccy8u cu v tQnh cnh t6!nh (!u +y/

!; `h thu t& vn l# 9o co nghi8n cDu ?h> thi ?hAng &Gc th!m gi! u thu cung c# $ch v% t& vn l#thi@t ?@ ?H thut cN! $ n' nh thu t& vn < th!m gi! thi@t ?@ ?H thut cN! $ n ?hAng &Gc th!m gi! uthu cc 9&-c ti@# thYo' t62 t6&Mng hG# ,i v-i gi thu sPI=

9; `h thu th!m gi! u thu #h>i c l# v t chDc' ?hAng cCng #h% thuc vo mt cO qu!n qu>n lj v cl# v ti chQnh v-i nh thu t& vn l# h: (O mMi thu' nh gi h: (O $ thu=

c; `h thu t& vn gim (t thc hiEn hG# :ng #h>i c l# v t chDc' ?hAng cCng #h% thuc vo mt cO

qu!n qu>n lj v c l# v ti chQnh v-i nh thu thc hiEn hG# :ng=$; `h thu th!m gi! u thu cc gi thu thuc $ n #h>i c l# v t chDc' ?hAng cCng #h% thuc vo mtcO qu!n qu>n lj v c l# v ti chQnh v-i chN u t& cN! $ n.

J. Ic quy nh ti ?ho>n 1 iu ny #h>i &Gc thc hiEn chm nht l 9! nrm thYo l t6nh $o IhQnh #hN quynh' ? t2 ?hi Lut ny c hiEu lc.

IhQnh #hN quy nh chi ti@t v 9>o >m cnh t6!nh t6ong u thu.

iu 1J. Ic hnh vi 9 cm t6ong u thu

1. &!' nhn hoBc ]i hWi 9t cD thD g c gi t6 cN! c nh+n v t chDc c li8n qu!n @n qu t6nh l! ch"nnh thu' thc hiEn hG# :ng $n @n nhTng hnh ng thi@u t6ung thc' ?hAng ?hch qu!n t6ong viEc quy@tnh l! ch"n nh thu' ?j ?@t' thc hiEn hG# :ng.

J. 0Cng >nh h&7ng c nh+n tc ng' c!n thiE# hoBc c, j 9o co (!i hoBc ?hAng t6ung thc v cc thAng tinlm (!i lEch ?@t qu> l! ch"n nh thu' ?j ?@t' thc hiEn hG# :ng.

3. Iu ?@t' thAng :ng giT! 98n mMi thu v-i nh thu' giT! cO qu!n qu>n lj nh n&-c v-i 98n mMi thu v v-inh thu th!y i h: (O $ thu' thAng :ng v-i cO qu!n thm nh' th!nh t6! lm >nh h&7ng @n lGi Qch cN!t# th' lGi Qch cN! qu,c gi!.

k. U chDc hoBc c nh+n v2! th!m gi! nh gi h: (O $ thu v2! thm nh ?@t qu> l! ch"n nh thu ,i v-icCng mt gi thu.

. `8u y8u cu v nhn k iu cN! Lut ny.

. `h thu th!m gi! u thu cung c# hng ho' *+y l)# cho gi thu $o mnh cung c# $ch v% t& vn' t62t6&Mng hG# ,i v-i gi thu sPI.

p. Ui@t l nhTng ti liEu' thAng tin v u thu (!u +y/

!; `i $ung h: (O mMi thu t6&-c thMi im #ht hnh thYo quy nh=

9; `i $ung cc h: (O $ thu' cc ( t!y ghi ch#' cc 9i8n 9>n cuc h"# *t thu' cc j ?i@n nhn *t' nhgi cN! chuy8n gi! hoBc nh thu t& vn ,i v-i t2ng h: (O $ thu t6&-c ?hi cAng 9, ?@t qu> l! ch"n nhthu=

c; Ic y8u cu lm 6{ h: (O $ thu cN! 98n mMi thu v t6> lMi cN! nh thu t6ong qu t6nh nh gi h: (O $

1. \ny tYn$Y6Y6 bho #!6tici#!tY( in tYn$Y6ing o6 !tYn$Y6 #!c?!gY 9Ylonging to thY #6odYct( (ti#ul!tY$ in!6ticlY 1 o thi( L!b mu(t (!ti(y thY ollobing 6Yqui6YmYnt( on com#YtitivYnY((/

!; \ con(ult!ncy tYn$Y6Y6 bho #6Y#!6Y$ ! Y!(i9ility (tu$y 6Y#o6t (h!ll not 9Y #Y6mittY$ to #!6tici#!tYin tYn$Y6ing o6 thY #6ovi(ion o con(ult!ncy (Y6vicY( to #6Y#!6Y thY tYchnic!l $Y(ign( o thY (!mY #6odYct.\ny con(ult!ncy tYn$Y6Y6 bho h!( !l6Y!$y #!6tici#!tY$ in thY tYchnic!l $Y(ign( o ! #6odYct (h!ll not 9Y

#Y6mittY$ to #!6tici#!tY in tYn$Y6ing o6 thY (u9(YquYnt (tY#(' Y*cY#t in thY c!(Y o !n sPI tYn$Y6 #!c?!gY=

9; \ny tYn$Y6Y6 #!6tici#!ting in tYn$Y6ing mu(t 9Y o6g!ni!tion!lly in$Y#Yn$Ynt o' in!nci!llyin$Y#Yn$Ynt 6om' !n$ not un$Y6 thY cont6ol o thY m!n!ging 9o$y o thY con(ult!ncy tYn$Y6Y6 bho #6Y#!6Y$thY tYn$Y6 invit!tion $ocumYnt( o6 bho bill !((Y(( thY tYn$Y6(=

c; \ con(ult!ncy tYn$Y6Y6 bho (u#Y6vi(Y( im#lYmYnt!tion o ! cont6!ct mu(t 9Y o6g!ni!tion!llyin$Y#Yn$Ynt o' in!nci!lly in$Y#Yn$Ynt 6om' !n$ not un$Y6 thY cont6ol o thY m!n!ging 9o$y o thYcon(ult!ncy tYn$Y6Y6 bho #Y6o6m( thY cont6!ct=

$; UYn$Y6Y6( #!6tici#!ting in tYn$Y6ing o6 tYn$Y6#!c?!gY( 9Ylonging to #6odYct( mu(t 9Y o6g!ni!tion!llyin$Y#Yn$Ynt o' in!nci!lly in$Y#Yn$Ynt 6om' !n$ not un$Y6 thY cont6ol o thY m!n!ging 9o$y o thY #6odYctinvY(to6.

J. UhY #6ovi(ion( in cl!u(Y 1 o thi( !6ticlY mu(t 9Y im#lYmYntY$ !t thY l!tY(t 9y th6YY yY!6(' in !cco6$!ncYbith ! (chY$ulY (ti#ul!tY$ 9y thY aovY6nmYnt' 6om thY $!tY thi( L!b t!?Y( YYct. UhY aovY6nmYnt (h!ll

#6ovi$Y $Yt!ilY$ 6Ygul!tion( on Yn(u6ing com#YtitivYnY(( in tYn$Y6ing.

\6ticlY 1J P6ohi9itY$ con$uct in tYn$Y6ing

1. aiving' !ccY#ting o6 6YquY(ting !ny o9dYct o v!luY 9y !n in$ivi$u!l o6 o6g!ni!tion involvY$ in thY

#6ocY(( o (YlYction o cont6!cto6 o6 o cont6!ctu!l #Y6o6m!ncY' 6Y(ulting in $i(honY(t o6 #!6ti!l 9Yh!viou6bhYn $Yci$ing on (YlYction o cont6!cto6 o6 bhYn (igning !n$ im#lYmYnting thY cont6!ct.

J. (ing #Y6(on!l inluYncY to !Yct o6 to intY6vYnY in' o6 intYntion!lly m!?ing ! !l(Y o6 $i(honY(t6Y#o6t !9out ino6m!tion thu( $i(to6ting thY 6Y(ult o (YlYction o cont6!cto6 o6 thY (igning !n$ im#lYmYnt!tiono thY cont6!ct.

3. Ioll!9o6!tion o6 collu(ion 9YtbYYn thY #!6ty c!lling o6 tYn$Y6( !n$ tYn$Y6Y6(' o6 9YtbYYn thY ft!tY!$mini(t6!tivY 9o$y !n$ thY #!6ty c!llingo6 tYn$Y6( !n$o6 tYn$Y6Y6( in o6$Y6 to ch!ngY tYn$Y6(= collu(ionbith thY Yv!lu!ting o6g!ni!tion o6 !n in(#Ycto6!tY in o6$Y6 to !Yct thY collYctivY o6 n!tion!l intY6Y(t.

k. P!6tici#!tion 9y !n o6g!ni!tion o6 in$ivi$u!l in 9oth !((Y((mYnt o tYn$Y6( !n$ in Yv!lu!tion o thY6Y(ult( o (YlYction o cont6!cto6 bithin thY (!mY tYn$Y6 #!c?!gY.

. em#o(ition o (#Yciic 6Yqui6YmYnt( 6Yg!6$ing 96!n$ n!mY( !n$ count6y o o6igin o goo$( in tYn$Y6invit!tion $ocumYnt( !##lic!9lY to tYn$Y6ing o6 #6ocu6YmYnt o goo$(' o6 con(t6uction !n$ in(t!ll!tion!n$ sPI tYn$Y6 #!c?!gY(.

. P!6tici#!tion in thY c!#!city o ! tYn$Y6Y6 in tYn$Y6ing o6 ! tYn$Y6 #!c?!gY o6 bhich (uch #!6tici#!nt i( !l(othY #!6ty c!lling o6 tYn$Y6(.

. 0ivi(ion o ! #6odYct into tYn$Y6 #!c?!gY( cont6!6y to thY #6ovi(ion( in cl!u(Y k o !6ticlY o thi( L!b.

. P!6tici#!tion 9y ! tYn$Y6Y6 in tYn$Y6ing o6 thY (u##ly o goo$( o6 o6 con(t6uction !n$ in(t!ll!tionin ! tYn$Y6 #!c?!gY o6 bhich (uch #!6tici#!nt h!( #6ovi$Y$ con(ult!ncy (Y6vicY(' Y*cY#t o6 sPI tYn$Y6

#!c?!gY(.

p. 0i(clo(u6Y o thY ollobing $!t! !n$ ino6m!tion6Yg!6$ing tYn$Y6ing/

Z!; IontYnt( o tYn$Y6 invit!tion $ocumYnt( #6io6 to thY (ti#ul!tY$ $!tY o6 i((u!ncY o

(uch $ocumYnt(=


9/27

thu t6&-c ?hi cAng 9, ?@t qu> l! ch"n nh thu=

$; o co cN! 98n mMi thu' 9o co cN! t chuy8n gi!' 9o co cN! nh thu t& vn' 9o co cN! cO qu!nchuy8n mAn c li8n qu!n t6ong qu t6nh u thu' *t thu v thm nh t6&-c ?hi cAng 9, ?@t qu> l! ch"nnh thu=

; x@t qu> l! ch"n nh thu t6&-c ?hi &Gc #h# cAng 9, thYo quy nh=

Y; Ic ti liEu u thu c li8n qu!n ?hc &Gc ng $u 9>o mt thYo quy nh cN! #h# lut v 9>o mt.

14. f)# Bt ch! m ' ch! m vG hoBc ch! m ch:ng' vG hoBc ch:ng' con ' con nuAi' con $+u' con 6' !nhch Ym 6ut th!m gi! cc gi thu m mnh lm 98n mMi thu hoBc l thnh vi8n t chuy8n gi! u thu' tchuy8n gi! thm nh ?@t qu> l! ch"n nh thu hoBc l ng&Mi #h8 $uyEt ?@t qu> l! ch"n nh thu.

11. Lm t6i quy nh qu>n lj v,n' g+y ?h ?hrn t6ong thN t%c c# #ht' th!nh quy@t ton thYo hG# :ng < ?jgiT! chN u t& v nh thu.

1J. 0n *@#' thAng :ng giT! h!i h!y nhiu nh thu mt nh thu t6ng thu t6ong cCng mt gi thu' giT!nh thu thc hiEn gi thu v nh thu t& vn gim (t thc hiEn' giT! nh thu thc hiEn gi thu v cO qu!n't chDc &Gc gi!o nhiEm v% nghiEm thu ?@t qu> thc hiEn.

13. Dng t8n th!m gi! u thu cc gi thu thuc cc $ n $o cO qu!n' t chDc m mnh < cAng tc t6ongthMi hn mt nrm ? t2 ?hi thAi viEc ti cO qu!n' t chDc .

1k. Iho nh thu ?hc ( $%ng t& cch cN! mnh th!m gi! u thu hoBc chuyn nh&Gng cho nh thu ?hcthc hiEn hG# :ng (!u ?hi t6ng thu.

1. LGi $%ng viEc ?i@n ngh t6ong u thu c>n t67 qu t6nh u thu v ?j ?@t hG# :ng' c>n t67 cc nhthu ?hc th!m gi! u thu.

1. # $%ng cc hnh thDc l! ch"n nh thu ?hAng #h>i l hnh thDc u thu 6ng 6i tu+n thYo quy nh cN! IhQnh #hN _iEt`!m v qu>n lj nh thu n&-c ngoi.

iu 1k. u mnhn cAng viEc c gi t6 t68n 45 ,i v-i gi thu $ch v% t& vn' *+y l)# hoBc gi thu sPI=

Z9; IontYnt( o tYn$Y6(' notY9oo?( !n$ minutY( o tYn$Y6 con(i$Y6!tion mYYting('

commYnt( !n$ !((Y((mYnt( 6om Y*#Y6t( !n$ con(ult!nt( 6Yg!6$ing Y!ch tYn$Y6

#6io6 to thY !nnouncYmYnt o thY 6Y(ult( o (YlYction o cont6!cto6=

Zc; YquY(t( o6 cl!6iic!tion o tYn$Y6( m!$Y 9y thY #!6ty c!lling o6 tYn$Y6( !n$

6Y(#on(Y( o tYn$Y6Y6( $u6ing thY #6ocY(( o tYn$Y6 !((Y((mYnt #6io6 to

!nnouncYmYnt o thY 6Y(ult( o (YlYction o cont6!cto6=

Z$; Y#o6t( 9y thY #!6ty c!lling o6 tYn$Y6(' 9y thY Y*#Y6t g6ou#' 9y con(ult!nt( o6 !ny

#6oY((ion!l o6g!ni!tion involvY$ in thY tYn$Y6ing #6ocY((' o6 con(i$Y6!tion o

tYn$Y6( !n$ Yv!lu!tion #6io6 to !nnouncYmYnt o thY 6Y(ult( o (YlYction ocont6!cto6=

Z$$; Y(ult( o (YlYction o cont6!cto6 #6io6 to thY (ti#ul!tY$ timY o6 !nnouncYmYnt=

ZY; [thY6 6YlYv!nt tYn$Y6ing $ocumYnt( bhich !6Y (t!m#Y$ coni$Ynti!l #u6(u!nt to

thY l!b on coni$Ynti!lity.


10/27

3. `h thu th!m gi! u thu gi thu cung c# hng h! m hng h! c chi #hQ (>n *ut t6ong n&-cchi@m t lE t2 345 t67 l8n.

IhQnh #hN quy nh chi ti@t v &u i cung c# h: (O mMi thu cho cc nh thu c nhu cu th!m gi! u thu. U6ong h:(O mMi thu ?hAng &Gc n8u 9t cD iu ?iEn no nhKm hn ch@ ( th!m gi! cN! nh thu hoBc nhKm to lGi th@cho mt hoBc mt (, nh thu g+y 6! ( cnh t6!nh ?hAng 9nh ng.

iu 1p. u thu hn ch@

1. u thu hn ch@ &Gc # $%ng t6ong cc t6&Mng hG# (!u +y/

!; UhYo y8u cu cN! nh ti t6G n&-c ngoi ,i v-i ngu:n v,n ( $%ng cho gi thu=

9; ai thu c y8u cu c!o v ?H thut hoBc ?H thut c tQnh Bc thC= gi thu c tQnh cht nghi8n cDu' th


11/27

nghiEm m ch c mt (, nh thu c ?h> nrng # Dng y8u cu cN! gi thu.

J. xhi thc hiEn u thu hn ch@' #h>i mMi t,i thiu nrm nh thu &Gc *c nh l c N nrng lc v ?inhnghiEm th!m gi! u thu= t6&Mng hG# thc t@ c Qt hOn nrm nh thu' chN u t& #h>i t6nh ng&Mi c thmquyn *Ym *t' quy@t nh cho #h# ti@# t%c t chDc u thu hn ch@ hoBc # $%ng hnh thDc l! ch"n ?hc.

iu J4. Ih nh thu

1. Ih nh thu &Gc # $%ng t6ong cc t6&Mng hG# (!u +y/

!; f c, 9t ?h> ?hng $o thi8n t!i' ch h"!' ( c, cn ?h)c #h%c ng!y th chN u t& hoBc cO qu!n chu t6chnhiEm qu>n lj cAng t6nh' ti (>n &Gc ch nh ng!y nh thu thc hiEn= t6ong t6&Mng hG# ny chN u t&

hoBc cO qu!n chu t6ch nhiEm qu>n lj cAng t6nh' ti (>n #h>i cCng v-i nh thu &Gc ch nh ti@n hnhthN t%c ch nh thu thYo quy nh t6ong thMi hn ?hAng qu m&Mi lrm ngy ? t2 ngy ch nh thu=

9; ai thu $o y8u cu cN! nh ti t6G n&-c ngoi=

c; ai thu thuc $ n 9Q mt qu,c gi!= $ n c# 9ch v lGi Qch qu,c gi!' !n ninh !n ton nrng l&Gng $o UhNt&-ng IhQnh #hN quy@t nh ?hi thy cn thi@t=

$; ai thu mu! ()m cc loi vt t&' thi@t 9 #h%c h:i' $uy tu' m7 6ng cAng (ut cN! thi@t 9' $+y chuyncAng nghE (>n *ut m t6&-c < &Gc mu! t2 mt nh thu cung c# v ?hAng th mu! t2 cc nh thu cungc# ?hc $o #h>i 9>o >m tQnh t&Ong thQch cN! thi@t 9' cAng nghE=

; ai thu $ch v% t& vn c gi gi thu $&-i nrm t6rm t6iEu :ng' gi thu mu! ()m hng h!' *+y l)# cgi gi thu $&-i mt t :ng thuc $ n u t& #ht t6in= gi thu mu! ()m hng h! c gi gi thu $&-imt t6rm t6iEu :ng thuc $ n hoBc $ ton mu! ()m th&Mng *uy8n= t6&Mng hG# thy cn thi@t th t chDcu thu.

J. xhi thc hiEn ch nh thu' #h>i l! ch"n mt nh thu &Gc *c nh l c N nrng lc v ?inh nghiEm #Dng cc y8u cu cN! gi thu v #h>i tu+n thN quy t6nh thc hiEn ch nh thu $o IhQnh #hN quy nh.

3. U6&-c ?hi thc hiEn ch nh thu quy nh ti cc im 9' c' $ v ?ho>n 1 iu ny' $ ton ,i v-i githu #h>i &Gc #h8 $uyEt thYo quy nh.

iu J1. |u! ()m t6c ti@#

1. |u! ()m t6c ti@# &Gc # $%ng ?hi hG# :ng ,i v-i gi thu c ni $ung t&Ong t &Gc ? j t6&-c ?hAngqu (u thng.

J. xhi thc hiEn mu! ()m t6c ti@#' &Gc mMi nh thu t6&-c < &Gc l! ch"n thAng qu! u thu thchiEn gi thu c ni $ung t&Ong t.

3. On gi ,i v-i cc ni $ung thuc gi thu # $%ng mu! ()m t6c ti@# ?hAng &Gc v&Gt On gi cN! cc ni$ung t&Ong Dng thuc gi thu t&Ong t < ?j hG# :ng t6&-c .

k. &Gc # $%ng mu! ()m t6c ti@# thc hiEn gi thu t&Ong t thuc cCng mt $ n hoBc thuc $ n?hc.

iu JJ. Iho hng cnh t6!nh t6ong mu! ()m hng h!

1. Iho hng cnh t6!nh &Gc # $%ng t6ong t6&Mng hG# c N cc iu ?iEn (!u +y/

!; ai thu c gi gi thu $&-i h!i t :ng=

9; `i $ung mu! ()m l nhTng hng ho thAng $%ng' (n c t68n th t6&Mng v-i Bc tQnh ?H thut &Gc ti8uchun ho v t&Ong &Ong nh!u v cht l&Gng.

J. xhi thc hiEn cho hng cnh t6!nh' #h>i gi y8u cu cho hng cho cc nh thu. `h thu gi 9o gi @n


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98n mMi thu mt cch t6c ti@#' 9Kng !* hoBc qu! &Mng 9&u iEn. ,i v-i mFi gi thu #h>i c t,i thiu 9!9o gi t2 9! nh thu ?hc nh!u.

iu J3. U thc hiEn

1. Xnh thDc t thc hiEn &Gc # $%ng t6ong t6&Mng hG# chN u t& l nh thu c N nrng lc v ?inh nghiEm thc hiEn gi thu thuc $ n $o mnh qu>n lj v ( $%ng.

J. xhi # $%ng hnh thDc t thc hiEn' $ ton cho gi thu #h>i &Gc #h8 $uyEt thYo quy nh. On v gim(t viEc thc hiEn gi thu #h>i c l# v-i chN u t& v t chDc v ti chQnh.

iu Jk. L! ch"n nh thu t6ong t6&Mng hG# Bc 9iEt

U6&Mng hG# gi thu c Bc thC 6i8ng 9iEt m ?hAng th # $%ng cc hnh thDc l! ch"n nh thu quy nh ticc iu t2 iu 1 @n iu J3 cN! Lut ny th chN u t& #h>i l# #h&Ong n l! ch"n nh thu' 9>o >mm%c ti8u cnh t6!nh v hiEu qu> ?inh t@ t6nh UhN t&-ng IhQnh #hN *Ym *t' quy@t nh.

M8C QU$ *NH CHUNG V; U THU

iu J. iu ?iEn #ht hnh h: (O mMi thu

X: (O mMi thu &Gc #ht hnh ?hi c N cc iu ?iEn (!u +y/

1. x@ hoch u thu &Gc $uyEt=J. X: (O mMi thu &Gc $uyEt=

3. UhAng 9o mMi thu hoBc $!nh (ch nh thu &Gc mMi th!m gi! u thu < &Gc rng t>i thYo quy nh tiiu cN! Lut ny.

iu J. Ph&Ong thDc u thu

1. Ph&Ong thDc u thu mt ti h: (O &Gc # $%ng ,i v-i hnh thDc u thu 6ng 6 cc nh thu c *ut ?H thut &Gc nh gi l # Dng y8u cu&Gc m7 (!u nh gi tng hG#. U6&Mng hG# gi thu c y8u cu ?H thut c!o th *ut v ti chQnh cN!nh thu t (, im ?H thut c!o nht ( &Gc m7 *Ym *t' th&Ong th>o.

3. Ph&Ong thDc u thu h!i gi!i on &Gc # $%ng ,i v-i hnh thDc u thu 6ng 6


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n# h: (O $ thu gi!i on h!i 9!o g:m/ *ut v ?H thut= *ut v ti chQnh' t6ong c gi $ thu=9iEn #h# 9>o >m $ thu.

iu J. >o >m $ thu

1. xhi th!m gi! u thu gi thu cung c# hng h!' *+y l)#' gi thu sPI' nh thu #h>i thc hiEn 9iEn #h#9>o >m $ thu t6&-c thMi im ng thu. U6&Mng hG# # $%ng #h&Ong thDc u thu h!i gi!i on' nh thuthc hiEn 9iEn #h# 9>o >m $ thu t6ong gi!i on h!i.

J. ai t6 9>o >m $ thu &Gc quy nh t6ong h: (O mMi thu thYo mt mDc *c nh crn cD tQnh cht cN!t2ng gi thu c% th nh&ng ?hAng v&Gt qu 35 gi gi thu &Gc $uyEt.

3. UhMi gi!n c hiEu lc cN! 9>o >m $ thu 9Kng thMi gi!n hiEu lc cN! h: (O $ thu cng th8m 9! m&Oingy.

k. U6&Mng hG# cn gi! hn hiEu lc cN! h: (O $ thu' 98n mMi thu #h>i y8u cu nh thu gi! hn t&Ong DnghiEu lc 9>o >m $ thu= t6ong t6&Mng hG# ny' nh thu ?hAng &Gc th!y i ni $ung h: (O $ thu < n#

9!o g:m c> gi $ thu v #h>i gi! hn t&Ong Dng hiEu lc cN! 9>o >m $ thu. U6&Mng hG# nh thu t2 ch,igi! hn hiEu lc cN! h: (O $ thu th 98n mMi thu #h>i hon t6> 9>o >m $ thu cho nh thu.

. >o >m $ thu &Gc t6> li cho cc nh thu ?hAng t6ng thu t6ong thMi gi!n ?hAng qu 9! m&Oi ngy ?t2 ngy thAng 9o ?@t qu> u thu. ,i v-i nh thu t6ng thu' 9>o >m $ thu &Gc hon t6> (!u ?hi nhthu thc hiEn 9iEn #h# 9>o >m thc hiEn hG# :ng thYo quy nh ti iu cN! Lut ny.

. `h thu ?hAng &Gc nhn li 9>o >m $ thu t6ong cc t6&Mng hG# (!u +y/

!; t h: (O $ thu (!u ?hi ng thu m h: (O $ thu vn c]n hiEu lc=

9; U6ong thMi hn 9! m&Oi ngy ? t2 ?hi nhn &Gc thAng 9o t6ng thu cN! 98n mMi thu m ?hAng ti@n

hnh hoBc t2 ch,i ti@n hnh th&Ong th>o' hon thiEn hG# :ng hoBc < th&Ong th>o' hon thiEn *ong nh&ng t2ch,i ?j hG# :ng m ?hAng c lj $o chQnh ng=

c; xhAng thc hiEn 9iEn #h# 9>o >m thc hiEn hG# :ng thYo quy nh ti iu cN! Lut ny.

iu J. `guy8n t)c nh gi h: (O $ thu

1. _iEc nh gi h: (O $ thu #h>i crn cD vo ti8u chun nh gi h: (O $ thu v cc y8u cu ?hc t6ong h:(O mMi thu 9>o >m l! ch"n &Gc nh thu c N nrng lc' ?inh nghiEm' c gi>i #h# ?h> thi thc hiEngi thu.

J. _iEc nh gi h: (O $ thu ngoi quy nh ti ?ho>n 1 iu ny c]n #h>i crn cD vo h: (O $ thu < n#v cc ti liEu gi>i thQch lm 6{ h: (O $ thu cN! nh thu.

3. _iEc nh gi h: (O $ thu #h>i tu+n thYo t6nh t quy nh ti iu 3 cN! Lut ny.

iu Jp. Ph&Ong #h# nh gi h: (O $ thu1. Ph&Ong #h# nh gi h: (O $ thu #h>i &Gc th hiEn thAng qu! ti8u chun nh gi t6ong h: (O mMi thu.Ui8u chun nh gi h: (O $ thu g:m ti8u chun nh gi v nrng lc' ?inh nghiEm t6ong t6&Mng hG# ?hAng# $%ng (O tuyn= ti8u chun nh gi v mBt ?H thut= ti8u chun nh gi tng hG# ,i v-i gi thu $ch v% t&vn hoBc cc ni $ung *c nh chi #hQ t68n cCng mt mBt 9Kng v ?H thut' ti chQnh' th&Ong mi (o(nh' *@# hng cc h: (O $ thu ,i v-i gi thu mu! ()m hng h!' *+y l)#' gi thu sPI.

J. ,i v-i gi thu $ch v% t& vn th ( $%ng #h&Ong #h# chm im nh gi v mBt ?H thut. xhi *+y$ng ti8u chun nh gi #h>i *c nh mDc y8u cu t,i thiu v mBt ?H thut nh&ng ?hAng &Gc quy nh th#hOn 45 tng (, im v mBt ?H thut= t6&Mng hG# gi thu c y8u cu ?H thut c!o th mDc y8u cu t,i thiuv mBt ?H thut #h>i quy nh ?hAng th# hOn 45. _iEc *+y $ng ti8u chun nh gi (o (nh' *@# hng h:


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(O $ thu &Gc thc hiEn thYo quy nh (!u +y/

!; ,i v-i gi thu $ch v% t& vn ?hAng y8u cu ?H thut c!o th ( $%ng th!ng im tng hG# *@# hng h:(O $ thu. U6ong th!ng im tng hG# #h>i 9>o >m nguy8n t)c t t6"ng im v ?H thut ?hAng th# hOn45 tng (, im cN! th!ng im tng hG#. X: (O $ thu cN! nh thu c (, im tng hG# c!o nht &Gc*@# thD nht=

9; ,i v-i gi thu $ch v% t& vn c y8u cu ?H thut c!o th nh thu c h: (O $ thu t im ?H thut c!onht &Gc *@# thD nht *Ym *t *ut v mBt ti chQnh.

3. ,i v-i gi thu mu! ()m hng ho' *+y l)#' gi thu sPI th ( $%ng #h&Ong #h# chm im hoBc#h&Ong #h# nh gi thYo ti8u chQ t' ?hAng t nh gi v mBt ?H thut. xhi *+y $ng ti8u chun

nh gi v mBt ?H thut l th!ng im' #h>i *c nh mDc y8u cu t,i thiu v mBt ?H thut nh&ng 9>o >m?hAng &Gc quy nh th# hOn 45 tng (, im v mBt ?H thut= t6&Mng hG# y8u cu ?H thut c!o th mDc y8ucu t,i thiu ?hAng &Gc quy nh th# hOn 45. ,i v-i cc h: (O $ thu < v&Gt qu! nh gi v mBt ?Hthut th crn cD vo chi #hQ t68n cCng mt mBt 9Kng v ?H thut' ti chQnh' th&Ong mi (o (nh' *@# hng. X:(O $ thu cN! nh thu c chi #hQ th# nht t68n cCng mt mBt 9Kng &Gc *@# thD nht.

IhQnh #hN quy nh chi ti@t v nh gi h: (O $ thu.

iu 34. u thu qu! mng

u thu qu! mng &Gc thc hiEn t6c tuy@n thAng qu! hE th,ng mng. _iEc rng t>i thAng 9o mMi thu'#ht hnh h: (O mMi thu' n# h: (O $ thu' nh gi h: (O $ thu v thAng 9o ?@t qu> l! ch"n nh thu&Gc thc hiEn t68n hE th,ng mng u thu qu,c gi! $o cO qu!n qu>n lj nh n&-c v u thu *+y $ng vth,ng nht qu>n lj.

IhQnh #hN quy nh chi ti@t v viEc # $%ng hnh thDc u thu qu! mng.

iu 31. uy nh v thMi gi!n t6ong u thu

Irn cD vo tQnh cht cN! t2ng gi thu' ng&Mi c thm quyn quy@t nh c% th thMi gi!n t6ong u thu thYoquy nh (!u +y/

1. UhMi gi!n (O tuyn nh thu t,i ! l 9! m&Oi ngy ,i v-i u thu t6ong n&-c' 9,n m&Oi lrm ngy ,i v-iu thu qu,c t@ ? t2 ngy #ht hnh h: (O mMi (O tuyn @n ?hi c ?@t qu> (O tuyn &Gc $uyEt=

J. UhMi gi!n thAng 9o mMi thu t,i thiu l m&Mi ngy t6&-c ?hi #ht hnh h: (O mMi thu=

3. UhMi gi!n chun 9 h: (O $ thu t,i thiu l m&Mi lrm ngy ,i v-i u thu t6ong n&-c' 9! m&Oi ngy ,iv-i u thu qu,c t@ ? t2 ngy #ht hnh h: (O mMi thu @n thMi im ng thu=

k. UhMi gi!n c hiEu lc cN! h: (O $ thu t,i ! l mt t6rm tm m&Oi ngy ? t2 thMi im ng thu= t6&MnghG# cn thi@t c th y8u cu gi! hn thMi gi!n c hiEu lc cN! h: (O $ thu nh&ng ?hAng qu 9! m&Oi ngy=

. UhMi gi!n nh gi h: (O $ thu t,i ! l 9,n m&Oi lrm ngy ,i v-i u thu t6ong n&-c' (u m&Oi ngy,i v-i u thu qu,c t@ ? t2 ngy m7 thu @n ?hi chN u t& c 9o co v ?@t qu> u thu t6nh ng&Mi cthm quyn *Ym *t' quy@t nh=

. UhMi gi!n thm nh t,i ! l h!i m&Oi ngy cho viEc thc hiEn ,i v-i t2ng ni $ung v ?@ hoch u thu'h: (O mMi thu' ?@t qu> l! ch"n nh thu. ,i v-i gi thu thuc thm quyn #h8 $uyEt cN! UhN t&-ng IhQnh

#hN' thMi gi!n thm nh t,i ! l 9! m&Oi ngy cho viEc thc hiEn ,i v-i t2ng ni $ung v ?@ hoch u thu'?@t qu> l! ch"n nh thu.

M8C n m7 thu c chT ?j *c nhn cN! i $iEn 98n mMi thu' i $iEn nh thu v i $iEn cO qu!nli8n qu!n th!m $.

iu 3k. Lm 6{ h: (O mMi thu

1. U6&Mng hG# nh thu cn lm 6{ h: (O mMi thu th #h>i gi vrn 9>n ngh @n 98n mMi thu *Ym *t v* lj.

J. _iEc lm 6{ h: (O mMi thu &Gc 98n mMi thu thc hiEn thYo mt hoBc cc hnh thDc (!u +y/!; ai vrn 9>n lm 6{ h: (O mMi thu cho cc nh thu < nhn h: (O mMi thu=

9; U6ong t6&Mng hG# cn thi@t' t chDc hi ngh tin u thu t6!o i v nhTng ni $ung t6ong h: (O mMithu m cc nh thu ch&! 6{. `i $ung t6!o i #h>i &Gc 98n mMi thu ghi li thnh 9i8n 9>n v l# thnhvrn 9>n lm 6{ h: (O mMi thu gi cho cc nh thu.

3. _rn 9>n lm 6{ h: (O mMi thu quy nh ti ?ho>n J iu ny l mt #hn cN! h: (O mMi thu.

iu 3. U6nh t nh gi h: (O $ thu

1. nh gi (O 9 h: (O $ thu loi 9W cc h: (O $ thu ?hAng hG# lE' ?hAng 9>o >m y8u cu qu!n t6"ngcN! h: (O mMi thu.

J. nh gi chi ti@t h: (O $ thu &Gc thc hiEn thYo quy nh (!u +y/

!; nh gi v mBt ?H thut *c nh cc h: (O $ thu # Dng cO 9>n y8u cu cN! h: (O mMi thu=

9; ,i v-i gi thu mu! ()m hng h!' *+y l)#' gi thu sPI th *c nh chi #hQ t68n cCng mt mBt 9Kng v?H thut' ti chQnh' th&Ong mi (o (nh' *@# hng cc h: (O $ thu. ,i v-i gi thu $ch v% t& vn th nhgi tng hG# (o (nh' *@# hng cc h: (O $ thu= 6i8ng gi thu $ch v% t& vn c y8u cu ?H thut c!o th*Ym *t *ut v mBt ti chQnh ,i v-i nh thu *@# thD nht v mBt ?H thut.

iu 3. Lm 6{ h: (O $ thu

1. `h thu ?hAng &Gc th!y i' 9 (ung h: (O $ thu (!u thMi im ng thu.

J. f!u ?hi m7 thu' nh thu c t6ch nhiEm lm 6{ h: (O $ thu ?hi c y8u cu cN! 98n mMi thu. _iEc lm 6{h: (O $ thu &Gc thc hiEn $&-i hnh thDc t6!o i t6c ti@# hoBc gin ti@#' nh&ng #h>i 9>o >m ?hAng lmth!y i ni $ung cO 9>n cN! h: (O $ thu < n#' ?hAng th!y i gi $ thu. `i $ung lm 6{ h: (O $ thu

#h>i th hiEn 9Kng vrn 9>n v &Gc 98n mMi thu 9>o qu>n nh& mt #hn cN! h: (O $ thu.

3. _iEc lm 6{ h: (O $ thu ch &Gc thc hiEn giT! 98n mMi thu v nh thu c h: (O $ thu cn #h>i lm

6{.

iu 3. wt $uyEt t6ng thu ,i v-i u thu cung c# $ch v% t& vn

`h thu t& vn &Gc *Ym *t ngh t6ng thu ?hi # Dng y N cc iu ?iEn (!u +y/

1. I h: (O $ thu hG# lE=

J. I *ut v mBt ?H thut 9!o g:m nrng lc' ?inh nghiEm' gi>i #h# v nh+n ( &Gc nh gi l # Dngy8u cu=

3. I im tng hG# v mBt ?H thut v v mBt ti chQnh c!o nht= t6&Mng hG# gi thu c y8u cu ?H thut c!oth c im v mBt ?H thut c!o nht=


17/27

k. I gi ngh t6ng thu ?hAng v&Gt gi gi thu &Gc $uyEt.

iu 3. wt $uyEt t6ng thu ,i v-i u thu mu! ()m hng h!' *+y l)# v sPI

`h thu cung c# hng h!' *+y l)# hoBc thc hiEn gi thu sPI ( &Gc *Ym *t ngh t6ng thu ?hi #Dng y N cc iu ?iEn (!u +y/

1. I h: (O $ thu hG# lE=

J. &Gc nh gi l # Dng y8u cu v nrng lc' ?inh nghiEm=

3. I *ut v mBt ?H thut &Gc nh gi l # Dng y8u cu thYo hE th,ng im hoBc thYo ti8u chQ t'?hAng t=

k. I chi #hQ th# nht t68n cCng mt mBt 9Kng=

. I gi ngh t6ng thu ?hAng v&Gt gi gi thu &Gc $uyEt.

iu 3p. U6nh $uyEt v thm nh ?@t qu> u thu

1. 8n mMi thu #h>i l# 9o co v ?@t qu> u thu chN u t& t6nh ng&Mi c thm quyn *Ym *t' quy@tnh v gi @n cO qu!n' t chDc c t6ch nhiEm thm nh.

J. IO qu!n' t chDc &Gc gi!o nhiEm v% thm nh c t6ch nhiEm l# 9o co thm nh ?@t qu> u thu t68ncO (7 9o co cN! chN u t& t6nh ng&Mi c thm quyn *Ym *t' quy@t nh.

iu k4. Ph8 $uyEt ?@t qu> u thu

1. `g&Mi c thm quyn chu t6ch nhiEm *Ym *t' #h8 $uyEt ?@t qu> u thu t68n cO (7 9o co v ?@t qu>

u thu v 9o co thm nh ?@t qu> u thu.J. U6&Mng hG# c nh thu t6ng thu th vrn 9>n #h8 $uyEt ?@t qu> u thu #h>i c cc ni $ung (!u +y/

!; U8n nh thu t6ng thu=

9; ai t6ng thu=

c; Xnh thDc hG# :ng=

$; UhMi gi!n thc hiEn hG# :ng=

; Ic ni $ung cn l&u j Zn@u c;.

3. U6&Mng hG# ?hAng c nh thu t6ng thu' t6ong vrn 9>n #h8 $uyEt ?@t qu> u thu #h>i n8u 6{ ?hAng cnh thu no t6ng thu v hNy u thu thc hiEn l! ch"n nh thu thYo quy nh cN! Lut ny.

iu k1. UhAng 9o ?@t qu> u thu

1. _iEc thAng 9o ?@t qu> u thu &Gc thc hiEn ng!y (!u ?hi c quy@t nh #h8 $uyEt ?@t qu> u thu cN!ng&Mi c thm quyn.

J. U6ong thAng 9o ?@t qu> u thu ?hAng #h>i gi>i thQch lj $o ,i v-i nh thu ?hAng t6ng thu.

iu kJ. Uh&Ong th>o' hon thiEn hG# :ng v ?j ?@t hG# :ng

1. _iEc th&Ong th>o' hon thiEn hG# :ng ?j ?@t hG# :ng v-i nh thu t6ng thu #h>i $! t68n cO (7 (!u+y/

!; x@t qu> u thu &Gc $uyEt=

9; |u hG# :ng < in N cc thAng tin c% th cN! gi thu=


18/27

c; Ic y8u cu n8u t6ong h: (O mMi thu=

$; Ic ni $ung n8u t6ong h: (O $ thu v gi>i thQch lm 6{ h: (O $ thu cN! nh thu t6ng thu Zn@u c;=

; Ic ni $ung cn &Gc th&Ong th>o' hon thiEn hG# :ng giT! 98n mMi thu v nh thu t6ng thu.

J. x@t qu> th&Ong th>o' hon thiEn hG# :ng l cO (7 chN u t& v nh thu ti@n hnh ?j ?@t hG# :ng.

3. U6&Mng hG# viEc th&Ong th>o' hon thiEn hG# :ng ?hAng thnh th chN u t& #h>i 9o co ng&Mi c thmquyn *Ym *t viEc l! ch"n nh thu *@# hng ti@# thYo. U6&Mng hG# cc nh thu *@# hng ti@# thYo cSng?hAng # Dng y8u cu th 9o co ng&Mi c thm quyn *Ym *t' quy@t nh.

M8C =

H$ U THU V# L,>I 0? H@ S( . THU

iu k3. XNy u thu

1. Xu u thu &Gc # $%ng ,i v-i mt t6ong cc t6&Mng hG# (!u +y/

!; Uh!y i m%c ti8u' #hm vi u t& < &Gc n8u t6ong h: (O mMi thu=

9; I 9Kng chDng cho thy 98n mMi thu thAng :ng v-i nh thu=

c; Ut c> h: (O $ thu v cO 9>n ?hAng # Dng &Gc cc y8u cu cN! h: (O mMi thu=

$; I 9Kng chDng cho thy tt c> cc nh thu c ( thAng :ng lm >nh h&7ng @n lGi Qch cN! 98n mMi thu.

J. Irn cD vo quy@t nh cN! ng&Mi c thm quyn' 98n mMi thu c t6ch nhiEm thAng 9o @n cc nh thuth!m gi! u thu v viEc hNy u thu.

iu kk. U6ch nhiEm ti chQnh ?hi hu u thu1. U6&Mng hG# hu u thu ?hAng $o lFi cN! nh thu th 98n mMi thu c t6ch nhiEm n 9C nhTng chi #hQth!m gi! u thu cho cc nh thu t68n cO (7 cc ch@ ' nh mDc hiEn hnh cN! `h n&-c' t62 t6&Mng hG#hNy u thu $o ?hAng c nh thu no # Dng cc y8u cu cN! h: (O mMi thu.

J. U6&Mng hG# hNy u thu v lj $o th!y i m%c ti8u' #hm vi u t& th chi #hQ n 9C $o ng&Mi c thmquyn quy@t nh v ly t2 chi #hQ cN! $ n. U6&Mng hG# v cc lj $o ?hc $o lFi cN! 98n mMi thu g+y 6! thc nh+n c li8n qu!n thuc 98n mMi thu chu t6ch nhiEm th!nh ton.

3. U6&Mng hG# hu u thu v lj $o 98n mMi thu thAng :ng v-i mt hoBc mt (, nh thu th cc c nh+n cli8n qu!n chu t6ch nhiEm n 9C chi #hQ cho cc nh thu ?hc.

iu k. Loi 9W h: (O $ thu

X: (O $ thu 9 loi 9W t6ong cc t6&Mng hG# (!u +y/

1. xhAng # Dng y8u cu qu!n t6"ng cN! h: (O mMi thu=J. xhAng # Dng y8u cu v mBt ?H thut crn cD thYo ti8u chun nh gi=

3. I lFi (, h"c v-i tng gi t6 tuyEt ,i l-n hOn 145 gi $ thu' t62 gi thu $ch v% t& vn hoBc nhthu ?hAng ch# nhn lFi (, h"c $o 98n mMi thu #ht hiEn=k. I (!i lEch v-i tng gi t6 tuyEt ,i l-n hOn145 gi $ thu' t62 gi thu $ch v% t& vn.

CH(NG IIIH2 @NG


19/27

iu k. `guy8n t)c *+y $ng hG# :ng

1. XG# :ng #h>i #hC hG# v-i quy nh cN! Lut ny v cc quy nh cN! #h# lut c li8n qu!n.

J. U6&Mng hG# l nh thu li8n $!nh' t6ong hG# :ng ?j v-i chN u t& #h>i c chT ?j cN! tt c> cc thnh vi8nth!m gi! li8n $!nh.

3. ai hG# :ng ?hAng &Gc v&Gt gi t6ng thu' t62 t6&Mng hG# quy nh ti ?ho>n k iu ny.

k. U6&Mng hG# #ht (inh ?h,i l&Gng cAng viEc hoBc (, l&Gng hng h! nKm ngoi #hm vi h: (O mMi thu $n@n gi hG# :ng v&Gt gi t6ng thu th #h>i &Gc ng&Mi c thm quyn *Ym *t' quy@t nh.

iu k. `i $ung cN! hG# :ng

1. ,i t&Gng cN! hG# :ng.

J. f, l&Gng' ?h,i l&Gng.

3. uy cch' cht l&Gng v cc y8u cu ?H thut ?hc.

k. ai hG# :ng.

. Xnh thDc hG# :ng.

. UhMi gi!n v ti@n thc hiEn.

. iu ?iEn v #h&Ong thDc th!nh ton.

. iu ?iEn nghiEm thu' 9n gi!o.

p. >o hnh ,i v-i ni $ung mu! ()m hng ho' *+y l)#.

14. uyn v ngh^! v% cN! cc 98n.

11. U6ch nhiEm $o vi #hm hG# :ng.

1J. UhMi hn c hiEu lc cN! hG# :ng.13. Ic ni $ung ?hc thYo t2ng hnh thDc hG# :ng.

iu k. Xnh thDc hG# :ng

1. Xnh thDc t6"n gi.

J. Xnh thDc thYo On gi.

3. Xnh thDc thYo thMi gi!n.

k. Xnh thDc thYo t lE #hn t6rm.

iu kp. Xnh thDc t6"n gi

1. Xnh thDc t6"n gi &Gc # $%ng cho nhTng #hn cAng viEc &Gc *c nh 6{ v (, l&Gng' ?h,i l&Gng.

J. ai hG# :ng ?hAng th!y i t6ong (u,t thMi gi!n thc hiEn hG# :ng. IhN u t& th!nh ton cho nh thu9Kng ng gi ghi t6ong hG# :ng ?hi nh thu hon thnh cc ngh^! v% thYo hG# :ng.

iu 4. Xnh thDc thYo On gi

1. Xnh thDc thYo On gi &Gc # $%ng cho nhTng #hn cAng viEc ch&! N iu ?iEn *c nh chQnh *c v (,l&Gng hoBc ?h,i l&Gng.

J. IhN u t& th!nh ton cho nh thu thYo ?h,i l&Gng' (, l&Gng thc t@ thc hiEn t68n cO (7 On gi t6ong hG#:ng hoBc On gi &Gc ch# nhn iu chnh thYo quy nh ti iu cN! Lut ny.


20/27

iu 1. Xnh thDc thYo thMi gi!n

1. Xnh thDc thYo thMi gi!n &Gc # $%ng cho nhTng #hn cAng viEc nghi8n cDu #hDc t#' t& vn thi@t ?@' gim(t *+y $ng' o to' hun luyEn.

J. IhN u t& th!nh ton cho nh thu thYo thng' tun' ngy' giM lm viEc thc t@ t68n cO (7 mDc thC l!o chochuy8n gi! n8u t6ong hG# :ng hoBc mDc thC l!o &Gc ch# nhn iu chnh thYo quy nh ti iu cN!Lut ny.

iu J. Xnh thDc thYo t lE #hn t6rm

1. Xnh thDc thYo t lE #hn t6rm &Gc # $%ng cho nhTng #hn cAng viEc t& vn thAng th&Mng' On gi>n.

J. ai hG# :ng ?hAng th!y i t6ong (u,t thMi gi!n thc hiEn hG# :ng. ai hG# :ng &Gc tQnh thYo #hnt6rm gi t6 cN! cAng t6nh hoBc ?h,i l&Gng cAng viEc. IhN u t& th!nh ton cho nh thu 9Kng ng gi ghit6ong hG# :ng ?hi nh thu hon thnh cc ngh^! v% thYo hG# :ng.

iu 3. `hiu hG# :ng 9 #hn t6ong mt hG# :ng chung

U6&Mng hG# mt hG# :ng c mt hoBc nhiu hG# :ng 9 #hn thuc hnh thDc hG# :ng quy nh ti cciu kp' 4' 1 v J cN! Lut ny th # $%ng nguy8n t)c th!nh ton &Gc quy nh ti cc iu t&Ong Dng.

iu k. xj ?@t hG# :ng

1. XG# :ng &Gc ?j ?@t crn cD vo cc ti liEu (!u +y/

!; x@t qu> th&Ong th>o' hon thiEn hG# :ng=

9; uy@t nh #h8 $uyEt v vrn 9>n thAng 9o ?@t qu> l! ch"n nh thu=

c; X: (O $ thu v cc ti liEu gi>i thQch lm 6{ h: (O $ thu cN! nh thu &Gc l! ch"n=

$; X: (O mMi thu.

J. _iEc ?j ?@t hG# :ng #h>i 9>o >m cc iu ?iEn (!u +y/

!; X: (O $ thu cN! nh thu &Gc l! ch"n c]n hiEu lc=

9; UhAng tin v nrng lc ?H thut' ti chQnh cN! nh thu &Gc c# nht ti thMi im ?j hG# :ng #h>i 9>o>m # Dng cc y8u cu cN! h: (O mMi thu.

iu . >o >m thc hiEn hG# :ng

1. `h thu t6ng thu #h>i thc hiEn 9iEn #h# 9>o >m thc hiEn hG# :ng t6&-c ?hi hG# :ng c hiEu lc't62 l^nh vc u thu cung c# $ch v% t& vn v hnh thDc t thc hiEn.

J. ai t6 9>o >m thc hiEn hG# :ng &Gc quy nh t6ong h: (O mMi thu v t,i ! 9Kng 145 gi hG# :ng=

t6&Mng hG# #h]ng ng2! 6Ni 6o c!o th gi t6 9>o >m thc hiEn hG# :ng #h>i c!o hOn nh&ng ?hAng qu345 gi hG# :ng v #h>i &Gc ng&Mi c thm quyn cho #h#.

3. UhMi gi!n c hiEu lc cN! 9>o >m thc hiEn hG# :ng #h>i ?o $i cho @n ?hi chuyn (!ng thc hiEn ngh^!v% 9>o hnh Zn@u c;.

k. `h thu ?hAng &Gc nhn li 9>o >m thc hiEn hG# :ng t6ong t6&Mng hG# t2 ch,i thc hiEn hG# :ng (!u?hi hG# :ng c hiEu lc.

iu . >o hnh

XG# :ng c ni $ung v mu! ()m hng ho' *+y l)# th #h>i quy nh v 9>o hnh. UhMi hn 9>o hnh' mDc


21/27

tin 9>o hnh v cc ni $ung ?hc v 9>o hnh &Gc quy nh t6ong hG# :ng #h>i crn cD thYo quy nh cN!#h# lut.

IhQnh #hN quy nh c% th v 9>o hnh ,i v-i ni $ung mu! ()m hng ho' *+y l)# t6ong hG# :ng.

iu . iu chnh hG# :ng

1. _iEc iu chnh hG# :ng ch # $%ng ,i v-i hnh thDc hG# :ng thYo On gi' hnh thDc hG# :ng thYo thMigi!n v &Gc thc hiEn thYo quy nh (!u +y/

!; U6&Mng hG# `h n&-c th!y i chQnh (ch v thu@' tin l&Ong >nh h&7ng t6c ti@# @n gi hG# :ng th &Gciu chnh thYo cc chQnh (ch ny ? t2 thMi im cc chQnh (ch ny c hiEu lc=

9; U6&Mng hG# c ?h,i l&Gng' (, l&Gng trng hoBc gi>m t6ong qu t6nh thc hiEn hG# :ng nh&ng t6ong #hmvi cN! h: (O mMi thu v ?hAng $o lFi cN! nh thu g+y 6! th viEc tQnh gi t6 trng hoBc gi>m #h>i crn cD voOn gi cN! hG# :ng=

c; U6&Mng hG# gi nhi8n liEu' vt t&' thi@t 9 n8u t6ong hG# :ng $o `h n&-c ?im (ot c 9i@n ng l-n >nhh&7ng t6c ti@# @n viEc thc hiEn hG# :ng th #h>i 9o co ng&Mi c thm quyn *Ym *t' quy@t nh.

J. _iEc iu chnh hG# :ng ch # $%ng t6ong thMi gi!n thc hiEn hG# :ng thYo hG# :ng < ?j v #h>i &Gcng&Mi c thm quyn *Ym *t' quy@t nh. ai hG# :ng (!u iu chnh ?hAng &Gc v&Gt $ ton' tng $ tonhoBc gi gi thu t6ong ?@ hoch u thu &Gc $uyEt' t62 t6&Mng hG# &Gc ng&Mi c thm quyn cho #h#.

3. U6&Mng hG# c #ht (inh hG# lj nhTng cAng viEc ngoi #hm vi h: (O mMi thu th chN u t& tho> thun v-inh thu < ?j hG# :ng tQnh ton 9 (ung cc cAng viEc #ht (inh v 9o co ng&Mi c thm quyn *Ym*t' quy@t nh. U6&Mng hG# tho> thun ?hAng thnh th ni $ung cAng viEc #ht (inh hnh thnh mt githu m-i v ti@n hnh l! ch"n nh thu thYo quy nh cN! Lut ny.

iu . Uh!nh ton hG# :ng

ai hG# :ng v cc iu ?ho>n c% th v th!nh ton &Gc ghi t6ong hG# :ng l cO (7 chN u t& th!nhton cho nh thu.

iu p. aim (t thc hiEn' nghiEm thu' th!nh lj hG# :ng

1. _iEc gim (t thc hiEn hG# :ng &Gc thc hiEn thYo quy nh (!u +y/

!; IhN u t& chu t6ch nhiEm gim (t nh thu t6ong viEc thc hiEn hG# :ng=

9; I nh+n &Gc gi!o nhiEm v% gim (t thc hiEn hG# :ng #h>i 9>o >m cAng t+m' t6ung thc' ?hch qu!n'c N nrng lc' ?inh nghiEm' ?i@n thDc chuy8n mAn thc hiEn nhiEm v% v #h>i chu t6ch nhiEm t6&-c chNu t& v t6&-c #h# lut v viEc thc hiEn nhiEm v% cN! mnh=

c; `h thu t& vn gim (t thi cAng thi@u t6ch nhiEm hoBc thAng :ng v-i nh thu *+y $ng *c nhn (!i

?h,i l&Gng' cht l&Gng cAng t6nh th nh thu t& vn v nh thu *+y $ng #h>i 9:i th&Mng thiEt hi v 9 * ljthYo quy nh ti iu cN! Lut ny v quy nh cN! #h# lut c li8n qu!n=

$; Ing :ng $+n c& th!m gi! gim (t hot ng u thu thYo quy nh cN! IhQnh #hN.

J. _iEc nghiEm thu hG# :ng &Gc thc hiEn thYo quy nh (!u +y/

!; _iEc nghiEm thu t2ng #hn h!y ton 9 hG# :ng #h>i &Gc ti@n hnh #hC hG# v-i ni $ung hG# :ng < ?j?@t=

9; I nh+n th!m gi! vo qu t6nh nghiEm thu #h>i 9>o >m cAng t+m' t6ung thc' ?hch qu!n' c N nrng lc'?inh nghiEm' ?i@n thDc chuy8n mAn v #h>i chu t6ch nhiEm t6&-c #h# lut v viEc thc hiEn nhiEm v% cN!mnh.


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3. _iEc th!nh lj hG# :ng #h>i &Gc thc hiEn *ong t6ong thMi hn 9,n m&Oi lrm ngy ? t2 ?hi chN u t& vnh thu hon thnh cc ngh^! v% thYo hG# :ng= t6&Mng hG# gi thu tht ( #hDc t# th &Gc #h# ?o $ithMi hn th!nh lj hG# :ng nh&ng ?hAng qu chQn m&Oi ngy.

CH(NG IVQU$;N V# NGHA V8 CA C&C 0BN T,NG U THU

iu 4. U6ch nhiEm cN! ng&Mi c thm quyn

1. Ph8 $uyEt ?@ hoch u thu.J. Ph8 $uyEt hoBc Ny quyn #h8 $uyEt h: (O mMi thu.

3. Ph8 $uyEt hoBc u quyn #h8 $uyEt ?@t qu> l! ch"n nh thu.

k. uy@t nh * lj tnh hu,ng t6ong u thu.

. ai>i quy@t ?i@n ngh t6ong u thu.

. w lj vi #hm #h# lut v u thu thYo quy nh ti iu cN! Lut ny v cc quy nh ?hc cN! #h#lut c li8n qu!n.

. Ihu t6ch nhiEm t6&-c #h# lut v cc quy@t nh cN! mnh.

iu 1. uyn v ngh^! v% cN! chN u t&

1. uy@t nh ni $ung li8n qu!n @n cAng viEc (O tuyn nh thu.

J. Ph8 $uyEt $!nh (ch cc nh thu th!m gi! u thu.3. Uhnh l# t chuy8n gi! u thu= l! ch"n mt t chDc t& vn hoBc mt t chDc u thu chuy8n nghiE#thYo quy nh cN! Lut ny th!y mnh lm 98n mMi thu.

k. Ph8 $uyEt $!nh (ch nh thu t y8u cu v mBt ?H thut v $!nh (ch *@# hng nh thu.

. Ph8 $uyEt ?@t qu> ch nh thu ,i v-i cc t6&Mng hG# quy nh ti im ! v im ?ho>n 1 iu J4 cN!Lut ny.

. Ihu t6ch nhiEm v viEc &! 6! y8u cu ,i v-i gi thu ch nh thu.

. Ihu t6ch nhiEm v ni $ung hG# :ng' ?j ?@t hG# :ng v-i nh thu &Gc l! ch"n v thc hiEn ng c!m?@t t6ong hG# :ng < ?j ?@t v-i nh thu.

. Ihu t6ch nhiEm t6&-c #h# lut v qu t6nh l! ch"n nh thu thYo quy nh cN! Lut ny.

p. :i th&Mng thiEt hi cho cc 98n li8n qu!n n@u thiEt hi $o lFi cN! mnh g+y 6! thYo quy nh cN! #h#lut.

14. Iung c# cc thAng tin cho tM 9o v u thu v t6!ng thAng tin iEn t v u thu.11. ai>i quy@t ?i@n ngh t6ong u thu.

1J. >o mt cc ti liEu v u thu thYo quy nh cN! Lut ny.

iu J. uyn v ngh^! v% cN! 98n mMi thu

1. 8n mMi thu c cc quyn v ngh^! v% (!u +y/

!; Ihun 9 u thu' t chDc u thu' nh gi h: (O $ thu thYo quy nh cN! Lut ny=

9; }8u cu nh thu lm 6{ h: (O $ thu t6ong qu t6nh nh gi h: (O $ thu=


23/27

c; Ung hG# qu t6nh l! ch"n nh thu v 9o co chN u t& v ?@t qu> (O tuyn' ?@t qu> l! ch"n nh thu=

$; Uh&Ong th>o' hon thiEn hG# :ng t68n cO (7 ?@t qu> l! ch"n nh thu &Gc $uyEt=

; Ihun 9 ni $ung hG# :ng chN u t& *Ym *t v ?j ?@t hG# :ng=

Y; >o >m t6ung thc' ?hch qu!n' cAng 9Kng t6ong qu t6nh u thu=

g; :i th&Mng thiEt hi cho cc 98n li8n qu!n n@u thiEt hi $o lFi cN! mnh g+y 6! thYo quy nh cN! #h#lut=

h; Iung c# cc thAng tin cho tM 9o v u thu v t6!ng thAng tin iEn t v u thu=

i; ai>i quy@t ?i@n ngh t6ong u thu=

?; >o mt cc ti liEu v u thu thYo quy nh cN! Lut ny.

J. U6&Mng hG# 98n mMi thu l chN u t& th ngoi cc quyn v ngh^! v% quy nh ti ?ho>n 1 iu ny c]n#h>i tu+n thN cc quy nh ti iu 1 cN! Lut ny.

iu 3. uyn v ngh^! v% cN! t chuy8n gi! u thu

1. nh gi h: (O $ thu thYo ng y8u cu cN! h: (O mMi thu v ti8u chun nh gi n8u t6ong h: (O mMithu.

J. >o mt cc ti liEu v u thu thYo quy nh cN! Lut ny t6ong qu t6nh thc hiEn nhiEm v%.

3. >o l&u j ?i@n cN! mnh.

k. U6ung thc' ?hch qu!n' cAng 9Kng t6ong qu t6nh nh gi h: (O $ thu v 9o co ?@t qu> nh gi.

. :i th&Mng thiEt hi cho cc 98n li8n qu!n n@u thiEt hi $o lFi cN! mnh g+y 6! thYo quy nh cN! #h#lut.

. Uhc hiEn quyn v ngh^! v% ?hc thYo quy nh cN! #h# lut.

iu k. uyn v ngh^! v% cN! nh thu

1. Uh!m gi! u thu v-i t& cch l nh thu c l# hoBc nh thu li8n $!nh.

J. }8u cu 98n mMi thu lm 6{ h: (O mMi thu.

3. Uhc hiEn cc c!m ?@t thYo hG# :ng v-i chN u t& v c!m ?@t v-i nh thu #h% Zn@u c;.

k. xi@n ngh' ?hi@u ni' t, co t6ong u thu.

. Uu+n thN cc quy nh cN! #h# lut v u thu.

. >o >m t6ung thc' chQnh *c t6ong qu t6nh th!m gi! u thu' ?i@n ngh' ?hi@u ni' t, co t6ong u thu.

. :i th&Mng thiEt hi cho cc 98n li8n qu!n n@u thiEt hi $o lFi cN! mnh g+y 6! thYo quy nh cN! #h#lut.

iu . uyn v ngh^! v% cN! cO qu!n' t chDc thm nh

1. Xot ng c l#' tu+n thYo quy nh cN! Lut ny v quy nh cN! #h# lut c li8n qu!n ?hi ti@n hnhthm nh.

J. }8u cu chN u t&' 98n mMi thu cung c# y N cc ti liEu li8n qu!n.

3. >o mt cc ti liEu li8n qu!n t6ong qu t6nh thm nh.

k. U6ung thc' ?hch qu!n' cAng 9Kng t6ong qu t6nh thm nh.

. >o l&u j ?i@n v chu t6ch nhiEm v 9o co thm nh cN! mnh.

. Uhc hiEn quyn v ngh^! v% ?hc thYo quy nh cN! #h# lut.


24/27

CH(NG VQUN LD H,>T NG U THU

iu . `i $ung qu>n lj nh n&-c v u thu

1. !n hnh' #h 9i@n' h&-ng $n v t chDc thc hiEn cc vrn 9>n quy #hm #h# lut v chQnh (ch v uthu.

J. o to' 9:i $&ng cn 9' cAng chDc lm cAng tc u thu.

3. Ung ?@t' nh gi' 9o co tnh hnh thc hiEn hot ng u thu.

k. u>n lj hE th,ng thAng tin v u thu t68n #hm vi c> n&-c 9!o g:m tM 9o v u thu' t6!ng thAng tiniEn t v u thu v hE th,ng mng u thu qu,c gi!.

. XG# tc qu,c t@ v u thu.

. xim t6!' th!nh t6!' gi>i quy@t ?i@n ngh' ?hi@u ni' t, co t6ong u thu v * lj vi #hm #h# lut v uthu thYo quy nh cN! Lut ny v quy nh cN! #h# lut c li8n qu!n.

iu . U6ch nhiEm v quyn hn cN! IhQnh #hN' UhN t&-ng IhQnh #hN

1. IhQnh #hN th,ng nht qu>n lj nh n&-c v u thu t6ong #hm vi c> n&-c.

J. UhN t&-ng IhQnh #hN thc hiEn t6ch nhiEm v quyn hn (!u +y/

!; Ih o cAng tc th!nh t6!' gi>i quy@t cc ?i@n ngh t6ong u thu thYo quy nh cN! Lut ny v quy nhcN! #h# lut v th!nh t6!=

9; uy nh cO qu!n' t chDc thm nh gi# ng&Mi c thm quyn t6ong qu t6nh *Ym *t' #h8 $uyEt cc ni$ung v u thu=

c; uy@t nh cc ni $ung v u thu quy nh ti iu 4 cN! Lut ny ,i v-i cc $ n u t& thYo `ghquy@t cN! u,c hi=

$; Uhc hiEn t6ch nhiEm v quyn hn ?hc thYo quy nh cN! Lut ny v quy nh cN! #h# lut c li8nqu!n.

iu . U6ch nhiEm v quyn hn cN! x@ hoch v u t&

1. Ihu t6ch nhiEm t6&-c IhQnh #hN thc hiEn qu>n lj nh n&-c v hot ng u thu.

J. Uhm nh ?@ hoch u thu' ?@t qu> l! ch"n nh thu cc gi thu thuc cc $ n thuc thm quyn *Ym*t' quy@t nh cN! UhN t&-ng IhQnh #hN quy nh ti im c ?ho>n J iu cN! Lut ny.

3. w+y $ng v qu>n lj tM 9o v u thu' t6!ng thAng tin iEn t v u thu v hE th,ng mng u thu qu,c

gi!.k. Lm u m,i gi# IhQnh #hN' UhN t&-ng IhQnh #hN hG# tc qu,c t@ v l^nh vc u thu.

. U chDc cc hot ng o to' 9:i $&ng cn 9' cAng chDc lm cAng tc u thu.

. Ung ?@t' nh gi' 9o co tnh hnh thc hiEn hot ng u thu.

. ai>i quy@t thYo thm quyn cc ?i@n ngh t6ong u thu.

. IhN t6' #h,i hG# v-i cc cO qu!n li8n qu!n t6ong viEc ?im t6!' th!nh t6! v u thu t68n #hm vi c> n&-c.

p. Uhc hiEn cc nhiEm v% ?hc v u thu &Gc IhQnh #hN gi!o.

iu p. U6ch nhiEm v quyn hn cN! 9' cO qu!n ng!ng 9 v Ny 9!n nh+n $+n cc c#


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U6ong #hm vi quyn hn' nhiEm v% cN! mnh' 9' cO qu!n ng!ng 9' Ny 9!n nh+n $+n cc c# c t6ch nhiEmv quyn hn (!u +y/

1. Uhc hiEn qu>n lj cAng tc u thu=

J. U chDc cc hot ng o to' 9:i $&ng cn 9' cAng chDc lm cAng tc u thu=

3. Ung ?@t v nh gi v tnh hnh thc hiEn hot ng u thu=

k. Uhc hiEn 9o co v hot ng u thu thYo quy nh cN! IhQnh #hN=

. ai>i quy@t ?i@n ngh t6ong u thu thYo quy nh cN! Lut ny=

. xim t6!' th!nh t6! v u thu=

. w lj vi #hm #h# lut v u thu ,i v-i cc t chDc v c nh+n li8n qu!n @n hot ng u thu=

. U6&Mng hG# t6&7ng' UhN t6&7ng cO qu!n ng!ng 9' IhN tch Ny 9!n nh+n $+n cc c# l ng&Mi c thmquyn th c]n #h>i thc hiEn t6ch nhiEm thYo quy nh ti iu 4 cN! Lut ny.

iu 4. w lj tnh hu,ng t6ong u thu

1. _iEc * lj tnh hu,ng t6ong u thu #h>i tu+n thN cc nguy8n t)c (!u +y/

!; >o >m cnh t6!nh' cAng 9Kng' minh 9ch v hiEu qu> ?inh t@=

9; Irn cD ?@ hoch u thu &Gc #h8 $uyEt' ni $ung cN! h: (O mMi thu v h: (O $ thu cN! cc nh thuth!m gi! u thu=

c; `g&Mi c thm quyn l ng&Mi quy@t nh * lj tnh hu,ng t6ong u thu v chu t6ch nhiEm t6&-c #h#lut v quy@t nh cN! mnh.

J. Ic nhm tnh hu,ng t6ong u thu g:m c/

!; _ chun 9 v t chDc u thu' 9!o g:m nhTng ni $ung iu chnh ?@ hoch u thu v gi gi thu hoBcni $ung ?hc cN! gi thu= h: (O mMi thu= n# h: (O $ thu t6ong t6&Mng hG# n# mun hoBc (, l&Gng Qt= (,l&Gng nh thu th!m gi! u thu.

9; _ nh gi h: (O $ thu' 9!o g:m nhTng ni $ung v gi $ thu v&Gt gi gi thu= gi $ thu v-i Ongi ?hc th&Mng.

c; _ ngh t6ng thu v ?j ?@t hG# :ng' 9!o g:m nhTng ni $ung v gi t6ng thu $&-i 45 (o v-i gigi thu hoBc $ ton &Gc $uyEt= h!i h: (O $ thu c ?@t qu> nh gi t,t nht' ng!ng nh!u= gi ngh ?jhG# :ng v&Gt gi t6ng thu &Gc $uyEt.

$; _ thN t%c' t6nh t u thu c li8n qu!n.

IhQnh #hN quy nh c% th v viEc * lj tnh hu,ng t6ong u thu.

iu 1. Uh!nh t6! u thu

1. Uh!nh t6! u thu &Gc ti@n hnh ,i v-i t chDc' c nh+n li8n qu!n @n hot ng u thu thc hiEngi thu thuc $ n quy nh ti iu 1 cN! Lut ny.

J. Uh!nh t6! u thu l th!nh t6! chuy8n ngnh t6ong l^nh vc u thu. U chDc v hot ng cN! th!nh t6!u thu &Gc thc hiEn thYo quy nh cN! #h# lut v th!nh t6!.

iu J. ai>i quy@t ?i@n ngh t6ong u thu

1. `h thu $ thu c quyn ?i@n ngh v ?@t qu> l! ch"n nh thu v nhTng vn li8n qu!n t6ong qu t6nhu thu.

J. `g&Mi c t6ch nhiEm gi>i quy@t ?i@n ngh cN! nh thu t6ong u thu l 98n mMi thu' chN u t& v ng&Mi


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c thm quyn. ,i v-i ?i@n ngh v ?@t qu> l! ch"n nh thu th ng&Mi c thm quyn gi>i quy@t ?i@n nghcN! nh thu t68n cO (7 o co cN! Xi :ng t& vn v gi>i quy@t ?i@n ngh thYo quy nh ti iu 3 cN! Lutny.

3. ,i v-i ?i@n ngh v cc vn li8n qu!n t6ong qu t6nh u thu m ?hAng #h>i l ?@t qu> l! ch"n nhthu th thMi gi!n ?i@n ngh &Gc tQnh t2 ?hi *>y 6! ( viEc @n t6&-c ?hi c thAng 9o ?@t qu> u thu. ,iv-i ?i@n ngh v ?@t qu> l! ch"n nh thu' thMi gi!n ?i@n ngh t,i ! l m&Mi ngy ? t2 ngy thAng 9o ?@tqu> u thu.

iu 3. uy t6nh gi>i quy@t ?i@n ngh t6ong u thu

1. _iEc gi>i quy@t ?i@n ngh v cc vn li8n qu!n t6ong qu t6nh u thu &Gc thc hiEn thYo quy nh (!u+y/

!; 8n mMi thu c t6ch nhiEm gi>i quy@t ?i@n ngh t6ong u thu cN! nh thu t6ong thMi hn t,i ! l nrmngy lm viEc ? t2 ?hi nhn &Gc On cN! nh thu. U6&Mng hG# 98n mMi thu ?hAng gi>i quy@t &Gc hoBcnh thu ?hAng :ng j v-i gi>i quy@t cN! 98n mMi thu th nh thu &Gc quyn gi On @n chN u t& *Ym*t' gi>i quy@t thYo quy nh ti im 9 ?ho>n ny=

9; IhN u t& c t6ch nhiEm gi>i quy@t ?i@n ngh t6ong u thu cN! nh thu t6ong thMi hn t,i ! l 9>y ngylm viEc ? t2 ?hi nhn &Gc On cN! nh thu. U6&Mng hG# chN u t& ?hAng gi>i quy@t &Gc hoBc nh thu?hAng :ng j v-i gi>i quy@t cN! chN u t& th nh thu &Gc quyn gi On @n ng&Mi c thm quyn *Ym*t' gi>i quy@t thYo quy nh ti im c ?ho>n ny=

c; `g&Mi c thm quyn c t6ch nhiEm gi>i quy@t ?i@n ngh t6ong u thu cN! nh thu t6ong thMi hn t,i !l m&Mi ngy lm viEc ? t2 ?hi nhn &Gc On cN! nh thu. U6&Mng hG# ng&Mi c thm quyn ?hAng gi>iquy@t &Gc hoBc nh thu ?hAng :ng j v-i gi>i quy@t cN! ng&Mi c thm quyn th nh thu c quyn ?h7i

?iEn 6! U]! n.J. _iEc gi>i quy@t ?i@n ngh v ?@t qu> l! ch"n nh thu &Gc thc hiEn thYo quy nh (!u +y/

!; UhYo quy nh ti im ! ?ho>n 1 iu ny=

9; UhYo quy nh ti im 9 ?ho>n 1 iu ny. i8ng t6&Mng hG# chN u t& ?hAng gi>i quy@t &Gc hoBc nhthu ?hAng :ng j v-i gi>i quy@t cN! chN u t& th nh thu &Gc quyn gi On :ng thMi @n ng&Mi c thmquyn v IhN tch Xi :ng t& vn v gi>i quy@t ?i@n ngh *Ym *t' gi>i quy@t thYo quy nh ti im c?ho>n ny=

c; Xi :ng t& vn v gi>i quy@t ?i@n ngh Z(!u +y g"i l Xi :ng t& vn; c t6ch nhiEm y8u cu nh thu'chN u t&' cc cO qu!n li8n qu!n @n gi thu cung c# cc thAng tin' ti liEu' j ?i@n cn thi@t hnh thnho co ?@t qu> lm viEc. U6&Mng hG# cn thi@t' Xi :ng t& vn c th lm viEc t6c ti@# v-i cc ,i t&Gngli8n qu!n lm 6{ vn . UhMi gi!n Xi :ng t& vn lm viEc cho @n ?hi c o co ?@t qu> t,i ! l h!im&Oi ngy ? t2 ?hi nhn &Gc On cN! nh thu. Xi :ng t& vn c IhN tch l i $iEn cO qu!n qu>n lj nhn&-c v u thu' cc thnh vi8n g:m i $iEn cN! ng&Mi c thm quyn' i $iEn cN! hiE# hi ngh nghiE#li8n qu!n. U6ong thMi hn t,i ! l nrm ngy lm viEc ? t2 ?hi nhn &Gc o co ?@t qu> lm viEc cN! Xi:ng t& vn' ng&Mi c thm quyn #h>i 6! quy@t nh gi>i quy@t ?i@n ngh cN! nh thu. U6&Mng hG# nh thu?hAng :ng j v-i gi>i quy@t cN! ng&Mi c thm quyn th nh thu c quyn ?h7i ?iEn 6! U]! n.

3. xhi c ?i@n ngh t6ong u thu' nh thu c quyn ?h7i ?iEn ng!y 6! U]! n. U6&Mng hG# nh thu l! ch"ncch gi>i quy@t ?hAng ?h7i ?iEn 6! U]! n th ti@n hnh thYo quy nh ti ?ho>n 1 v ?ho>n J iu ny.

IhQnh #hN quy nh c% th v gi>i quy@t ?i@n ngh v hot ng cN! Xi :ng t& vn.

iu k. xhi@u ni' t, co t6ong u thu

_iEc ?hi@u ni' t, co v gi>i quy@t ?hi@u ni' t, co t6ong u thu &Gc thc hiEn thYo quy nh cN! #h# lut


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v ?hi@u ni' t, co.

iu . w lj vi #hm #h# lut v u thu

1. U chDc' c nh+n vi #hm #h# lut v u thu 9 * lj thYo mt hoBc cc hnh thDc (!u +y/

!; I>nh co &Gc # $%ng ,i v-i t chDc' c nh+n vi #hm cc quy nh cN! Lut u thu ngoi cc t6&MnghG# quy nh ti iu 1J cN! Lut ny=

9; Pht tin &Gc # $%ng ,i v-i t chDc' c nh+n c hnh vi vi #hm Lut u thu g+y hu qu> lm thiEt hi@n lGi Qch cN! cc 98n c li8n qu!n=

c; Im th!m gi! hot ng u thu &Gc # $%ng ,i v-i t chDc' c nh+n vi #hm quy nh ti iu 1J cN!Lut ny.

J. I nh+n vi #hm Lut u thu ( 9 * lj thYo quy nh cN! #h# lut v hnh ( n@u hnh vi cu thnhti #hm.

3. U chDc' c nh+n vi #hm Lut u thu' ngoi viEc 9 * lj thYo quy nh ti ?ho>n 1 v ?ho>n J iu nyc]n 9 rng t>i t68n tM 9o v u thu v t6!ng thAng tin iEn t v u thu.

IhQnh #hN quy nh c% th viEc * lj vi #hm #h# lut v u thu.

CH(NG VII;U EH,N THI H#NH

iu . X&-ng $n thi hnh

IhQnh #hN quy nh chi ti@t v h&-ng $n thi hnh Lut ny.

iu . XiEu lc thi hnh

Lut ny c hiEu lc thi hnh t2 ngy 41 thng k nrm J44.

8(t n, ! !"c (-c hi nc Cng hJa x hi ch ngha Vit Nam 2h3a 4K& 25 h6p th L thMng +(a ng,9 thng 11 nm 00.

CF JF QKJ F

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