Văn bản hợp nhất 25/VBHN-BTC năm 2018 hợp nhất thông tư Quy định về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu Lưu

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Hợp nhất Thông tư số 38/2015/TT-BTC ngày 25 tháng 3 năm 2015 và Thông tư số 39/2018/TT-BTC ngày 20 tháng 4 năm 2018 Quy định về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu

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BỘ TÀI CHÍNH--------CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAMĐộc lập - Tự do - Hạnh phúc ---------------Số: 38/2015/TT-BTC Hà Nội, ngày 25 tháng 3 năm 2015 THÔNG TƯQUY ĐỊNH VỀ THỦ TỤC HẢI QUAN; KIỂM TRA, GIÁM SÁT HẢI QUAN;THUẾ XUẤT KHẨU, THUẾ NHẬP KHẨU VÀ QUẢN LÝ THUẾ ĐỐI VỚIHÀNG HOÁ XUẤT KHẨU, NHẬP KHẨU.(CẬP NHẬT NỘI DUNG ĐƯỢC SỬA ĐỐI, BỔ SUNG BỞI THÔNG TƯ39/2018/TT-BTC NGÀY 20/04/2018) ươ  Ị   ạ ỉ      !  "#$%#&'     ụ ủ ườ ả ườ ộ ệ ạ ủ ơ   !(   ả ứ ả )  "!*' + , ' # # (+   !(+ #$ị ộ ậ ử ụ ứ ừ ộ ơ ả ơ - #  # #   . / ! !/0ị ự ệ ủ ụ ả ờ ệ ỉ -12 ,  3+($#&.#  # #    #ử ụ ữ ự ệ ủ ụ ả ệ ử14 #($* /3, /  #   ệ ử ữ ệ ệ ử ả 15(+ *' #& 6+($!*7$#* !#& '  ơ ị ướ ứ ị ả 4 ươ 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#&  #&. '#&L/# #   ($ K*7$#ụ ệ ể ả ủ ụ ả ớ ! " ẩ ậ ẩ >",   /3& &.#&. #&+#( ụ ả ủ ể >",   /3& &.#&.'+'#  ($ K*7$# ! " ! ' ụ ả ủ ả ớ ẩ ậ ẩ ả1 )>",   /3& &.($ /3  *7$# ! " ! ' ụ ả ủ ớ ủ ườ ả ậ ả ả )- /3& &.($ ,. " # !"'+ !J #(7$  M3,.ả ủ ớ ệ ả ể ả ị ứ ậ "! . # !#  . # 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