B TI CHNH

S: 36/2007/TT-BTC

CNG HO X HI CH NGHA VIT NAM

c lp T do Hnh phc

H Ni, ngy 11 thng 4 nm 2007

THNG T
Sa i, b sung Thng t s 88/2002/TT-BTC ngy 02/10/2002 ca B
Ti chnh quy nh ch thu, np v qun l s dng ph cp m s
m vch

Cn c Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph

quy nh chi tit thi hnh Php lnh ph v l ph; Ngh nh s 24/2006/NCP ngy 06/3/2006 ca Chnh ph sa i, b sung mt s iu ca Ngh
nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi
hnh Php lnh ph v l ph;
Cn c Quyt nh s 45/2002/Q-TTG ngy 27/3/2002 ca Th
tng chnh ph v quy nh ni dung qun l nh nc v m s m vch;
Sau khi trao i thng nht vi B Khoa hc v Cng ngh, B Ti
chnh hng dn sa i, b sung Thng t s 88/2002/TT-BTC ngy
01/10/2002 ca B Ti chnh quy nh ch thu, np v qun l s dng
ph cp m s m vch, nh sau:
1. Sa i, b sung khon 1, khon 2, Mc I nh sau:
1. Cc doanh nghip, t chc ca Vit Nam v nc ngoi khi c
c quan qun l nh nc v m s m vch hoc c quan c u quyn
thc hin vic cp giy php s dng m s m vch, hng dn s dng v
duy tr s dng m s m vch; hoc ng k s dng m s m vch nc
ngoi ti Vit Nam, phi np ph cp m s m vch theo quy nh ti
Thng t ny.
2. Mc thu ph cp m s m vch c quy nh c th nh sau:
n v: ng
Ph ng k cp v
STT Phn loi
Ph duy tr
hng dn s dng
1
S dng m doanh nghip
a
S dng m doanh nghip 7, 8 ch s 1.000.000
1.000.000
b
S dng m doanh nghip 9, 10 ch s 1.000.000
500.000
2
S dng m GLN (mt m s)
300.000
200.000
3
S dng m EAN-8 (mt m s)
300.000
200.000
1

ng k s dng m nc ngoi

500.000

Trng hp doanh nghip ng k s dng m s m vch sau ngy

30/6 th mc ph duy tr np trong nm ng k bng 50% (nm mi phn
trm) mc ph duy tr tng ng vi tng loi m s m vch theo quy nh
nu trn.
2. Sa i, b sung im g, khon 4, Mc II nh sau:
g) Chi np ph cho cc T chc M s m vch Quc t theo quy nh; chi
cho vic trin khai p dng nhng quy nh ca t chc m s m vch quc
t (GS1); chi cho cc hot ng qun l v gim st s dng m s m
vch;
3. Sa i, b sung im a, khon 7, Mc II nh sau:
a) C quan thu ph c trch nhim m s k ton ghi chp, hch
ton v quyt ton s thu, chi theo Quyt nh s 19/2006/Q-BTC ngy
30/03/2006 ca B Trng B Ti chnh v vic ban hnh ch k ton
hnh chnh, s nghip; Thc hin quyt ton chng t thu, s tin ph thu,
np ngn sch; np bo co quyt ton nm v s thu, np ph cp m s m
vch cho c quan Thu trc ngy kt thc thng 2 nm tip sau bo co v
phi np s tin ph cn thiu vo ngn sch nh nc trong thi hn 10
ngy k t ngy np bo co.
4. Thng t ny c hiu lc thi hnh sau 15 ngy, k t ngy ng
Cng bo.
Trong qu trnh trin khai thc hin, nu c vng mc, ngh cc t
chc, c nhn phn nh kp thi v B Ti chnh nghin cu, hng dn
b sung./.
Ni nhn:
KT. B TRNG
- Vn phng Trung ng v cc TH TRNG

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ton nh nc;
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on th;
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dn, S
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Trung ng;
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