{"id":39005,"date":"2025-12-15T10:07:14","date_gmt":"2025-12-15T03:07:14","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=39005"},"modified":"2025-12-15T10:07:14","modified_gmt":"2025-12-15T03:07:14","slug":"cong-van-so-18607-btc-qlcs-huong-dan-thuc-hien-tong-kiem-ke-tai-san-cong-tai-co-quan-to-chuc-don-vi-va-tai-san-ket-cau-ha-tang-do-nha-nuoc-dau-tu-quan-ly-thoi-diem-0h00-ngay-01-01-2026","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/cong-van-so-18607-btc-qlcs-huong-dan-thuc-hien-tong-kiem-ke-tai-san-cong-tai-co-quan-to-chuc-don-vi-va-tai-san-ket-cau-ha-tang-do-nha-nuoc-dau-tu-quan-ly-thoi-diem-0h00-ngay-01-01-2026\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 18607\/BTC-QLCS: H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2026"},"content":{"rendered":"<h3><strong>I. M\u1eabu Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/strong><\/h3>\n<ol>\n<li>M\u1eabu s\u1ed1 01-BB\/TSC\u0110: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb.<\/li>\n<li>M\u1eabu s\u1ed1 02-BB\/HT\u0110B: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 03-BB\/HT\u0110SQG: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft qu\u1ed1c gia do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 04-BB\/HT\u0110S\u0110T: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft \u0111\u00f4 th\u1ecb do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 05-BB\/HT\u0110T: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 06-BB\/HTHK: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng kh\u00f4ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 07-BB\/HTHH: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng h\u1ea3i do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 08-BB\/HTNS: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 09-BB\/HTTL: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 10-BB\/HTTMC: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee3 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 11-BB\/HTCCN: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 12-BB\/HTKCN: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 13-BB\/HTKKT: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu kinh t\u1ebf do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 14-BB\/HTKCNC: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng ngh\u1ec7 cao (bao g\u1ed3m c\u1ea3 khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao) do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 15-BB\/HTTTTT: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1eadp trung do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 16-BB\/HT\u0110\u0110: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u1ee9ng ph\u00f3 v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu l\u00e0 \u0111\u00ea \u0111i\u1ec1u.<\/li>\n<li>M\u1eabu s\u1ed1 17-BB\/HTCC: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea3ng c\u00e1 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 18-BB\/HTVHTT: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng thu\u1ed9c thi\u1ebft ch\u1ebf v\u0103n h\u00f3a, thi\u1ebft ch\u1ebf th\u1ec3 thao, L\u00e0ng V\u0103n h\u00f3a &#8211; Du l\u1ecbch c\u00e1c d\u00e2n t\u1ed9c Vi\u1ec7t Nam.<\/li>\n<li>M\u1eabu s\u1ed1 19-BB\/HTN\u0110T: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng l\u00e0 c\u00f4ng tr\u00ecnh ng\u1ea7m \u0111\u00f4 th\u1ecb do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 20-BB\/TSGQLXL: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, x\u1eed l\u00fd.<\/li>\n<\/ol>\n<h3><strong>\u00a0II. <\/strong><strong>M\u1eabu bi\u1ec3u b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong><\/h3>\n<ol>\n<li>M\u1eabu s\u1ed1 01a-BC\/TSC\u0110, 01b-BC\/TSC\u0110, 01c-BC\/TSC\u0110, 01d- BC\/TSC\u0110, 01\u0111-BC\/TSC\u0110: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb.<\/li>\n<li>M\u1eabu s\u1ed1 02a-BC\/HT\u0110B, 02b-BC\/HT\u0110B, 02c-BC\/HT\u0110B, 02d-BC\/HT\u0110B, 02\u0111-BC\/HT\u0110B: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 03a-BC\/HT\u0110SQG, 03c-BC\/HT\u0110SQG, 03d-BC\/HT\u0110SQG, 03\u0111-BC\/HT\u0110SQG: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft qu\u1ed1c gia do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 04a-BC\/HT\u0110S\u0110T, 04c-BC\/HT\u0110S\u0110T, 04d-BC\/HT\u0110S\u0110T, 04\u0111- BC\/HT\u0110S\u0110T: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft \u0111\u00f4 th\u1ecb do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 05a-BC\/HT\u0110TN\u0110, 05b-BC\/HT\u0110TN\u0110, 05c-BC\/HT\u0110TN\u0110, 05d-BC\/HT\u0110TN\u0110, 05\u0111-BC\/HT\u0110TN\u0110: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 06a-BC\/HTHK, 06b-BC\/HTHK, 06c-BC\/HTHK, 06d-BC\/HTHK, 06\u0111-BC\/HTHK: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng kh\u00f4ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 07a-BC\/HTHH, 07b-BC\/HTHH, 07c-BC\/HTHH, 07d-BC\/HTHH, 07\u0111-BC\/HTHH: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng h\u1ea3i do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 08a-BC\/HTNS, 08b-BC\/HTNS, 08c-BC\/HTNS, 08d-BC\/HTNS, 08\u0111-BC\/HTNS: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 09a-BC\/HTTL, 09b-BC\/HTTL, 09c-BC\/HTTL, 09d-BC\/HTTL, 09\u0111-BC\/HTTL: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 10a-BC\/HTTMC, 10b-BC\/HTTMC, 10c-BC\/HTTMC, 10d- BC\/HTTMC, 10\u0111-BC\/HTTMC: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee3 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 11a-BC\/HTCCN, 11b-BC\/HTCCN, 11c-BC\/HTCCN, 11d-BC\/HTCCN, 11\u0111-BC\/HTCCN: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 12a-BC\/HTKCN, 12b-BC\/HTKCN, 12c-BC\/HTKCN, 12d-BC\/HTKCN, 12\u0111-BC\/HTKCN: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 13a-BC\/HTKKT, 13c-BC\/HTKKT, 13d-BC\/HTKKT, 13\u0111-BC\/HTKKT: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu kinh t\u1ebf do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 14a-BC\/HTKCNC, 14b-BC\/HTKCNC, 14c-BC\/HTKCNC, 14d-BC\/HTKCNC, 14\u0111-BC\/HTKCNC: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng ngh\u1ec7 cao (bao g\u1ed3m c\u1ea3 khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao) do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 15a-BC\/HTTTTT, 15b-BC\/HTTTTT, 15c-BC\/HTTTTT, 15d-BC\/HTTTTT, 15\u0111-BC\/HTTTTT: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1eadp trung do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 16a-BC\/HT\u0110\u0110, 16b-BC\/HT\u0110\u0110, 16c-BC\/HT\u0110\u0110, 16d-BC\/HT\u0110\u0110, 16\u0111-BC\/HT\u0110\u0110: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u1ee9ng ph\u00f3 v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu l\u00e0 \u0111\u00ea \u0111i\u1ec1u do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 17a-BC\/HTCC, 17b-BC\/HTCC, 17c-BC\/HTCC, 17d-BC\/HTCC, 17\u0111-BC\/HTCC: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea3ng c\u00e1 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 18a-BC\/HTVHTT, 18b-BC\/HTVHTT, 18c-BC\/HTVHTT, 18d-BC\/HTVHTT, 18\u0111-BC\/HTVHTT: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng thu\u1ed9c thi\u1ebft ch\u1ebf v\u0103n h\u00f3a, thi\u1ebft ch\u1ebf th\u1ec3 thao, L\u00e0ng v\u0103n h\u00f3a &#8211; Du l\u1ecbch c\u00e1c d\u00e2n t\u1ed9c Vi\u1ec7t Nam.<\/li>\n<li>M\u1eabu s\u1ed1 19a-BC\/HTN\u0110T, 19c-BC\/HTN\u0110T, 19d-BC\/HTN\u0110T, 19\u0111-BC\/HTN\u0110T: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u00f4ng tr\u00ecnh ng\u1ea7m \u0111\u00f4 th\u1ecb do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 20a-BC\/TQL, 20b-BC\/TQL, 20c-BC\/TQL, 20d-BC\/TQL, 20\u0111-BC\/TQL: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, x\u1eed l\u00fd.<\/li>\n<li>M\u1eabu s\u1ed1 21a-BCTS\/THC, 21b-BCTS\/THC: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n &#8211; T\u1ed5ng h\u1ee3p chung.<\/li>\n<li>M\u1eabu s\u1ed1 22-BCTS\/\u0110VTH: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/li>\n<li>M\u1eabu s\u1ed1 23-BCTS\/LH\u0110V: Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb.<strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/li>\n<\/ol>\n<h3><strong>III. X\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i c\u00e1c m\u1eabu, bi\u1ec3u t\u1ea1i M\u1ee5c I, M\u1ee5c II<\/strong><\/h3>\n<h4>1. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/h4>\n<p>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea. Th\u1ee7 tr\u01b0\u1edfng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea.<\/p>\n<h4>2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/h4>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0 sau:<\/p>\n<h5>2.1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/h5>\n<p>a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb mua s\u1eafm c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 x\u00e2y d\u1ef1ng v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng (V\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn nghi\u1ec7m thu, \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng; Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n; nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 h\u1ea1ch to\u00e1n;&#8230;) th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a2 kho\u1ea3n 5 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 th\u00ec nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 quy \u01b0\u1edbc l\u00e0: 10 tri\u1ec7u \u0111\u1ed3ng\/01 \u0111\u01a1n v\u1ecb t\u00e0i s\u1ea3n.<\/p>\n<p>\u0111) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec nguy\u00ean gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3:<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea b\u1eb1ng ti\u1ec1n c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb NSNN nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 h\u1ea1ch to\u00e1n theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh \u00e1p d\u1ee5ng cho n\u0103m 2023.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t 01 l\u1ea7n\u00a0 cho c\u1ea3 th\u1eddi gian thu\u00ea m\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb NSNN; \u0110\u1ea5t do c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb NSNN th\u00ec nguy\u00ean gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p 01 l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 c\u1ed9ng (+) v\u1edbi chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng (theo s\u1ed5 k\u1ebf to\u00e1n, theo th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea) l\u00e0 \u201c1\u201d; ki\u1ec3m k\u00ea ch\u1ec9 ti\u00eau v\u1ec1 hi\u1ec7n v\u1eadt (theo s\u1ed5 k\u1ebf to\u00e1n, theo th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea); ki\u1ec3m k\u00ea ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb (nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) l\u00e0 \u201c0\u201d \u0111\u1ed3ng.<\/p>\n<p>e) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 (H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n,&#8230;) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3.<\/p>\n<p>g) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh theo c\u00e1c \u0111i\u1ec3m a, b, c, d, \u0111 v\u00e0 e m\u00e0 c\u00f3 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<p>h) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 ghi h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng khi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u201cb\u1ecb m\u1ea5t\u201d ho\u1eb7c \u201cb\u1ecb h\u1ee7y ho\u1ea1i\u201d (S\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf =0) th\u00ec ki\u1ec3m k\u00ea ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb (nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) l\u00e0 \u201c0\u201d \u0111\u1ed3ng, l\u1ef1a ch\u1ecdn t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 \u201cH\u1ecfng, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c\u201d.<\/p>\n<p>i) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 theo c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 e n\u00eau tr\u00ean t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>k) \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u00e3 h\u1ea1ch to\u00e1n theo \u201cl\u00f4\u201d th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 nguy\u00ean gi\u00e1, hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo s\u1ed1 l\u01b0\u1ee3ng; tr\u01b0\u1eddng h\u1ee3p n\u1ebfu nguy\u00ean gi\u00e1 c\u1ee7a m\u1ed7i t\u00e0i s\u1ea3n sau ph\u00e2n b\u1ed5 l\u00e0 d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng th\u00ec th\u1ef1c hi\u1ec7n theo d\u00f5i nh\u01b0 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n theo l\u00f4 t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo ti\u00eau ch\u00ed ph\u00f9 h\u1ee3p (nh\u01b0: Di\u1ec7n t\u00edch, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, gi\u00e1 tr\u1ecb mua s\u1eafm m\u1edbi t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng, xu\u1ea5t x\u1ee9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng,&#8230;).<\/p>\n<h5>2.2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 74\/2024\/TT-BTC ng\u00e0y 31\/10\/2024 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 74\/2024\/TT-BTC ng\u00e0y 31\/10\/2024 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.3. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 75\/2025\/TT-BTC ng\u00e0y 09\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 75\/2025\/TT-BTC ng\u00e0y 09\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.4. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 22\/2025\/TT-BTC ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 22\/2025\/TT-BTC ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.5. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 73\/2022\/TT-BTC ng\u00e0y 15\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 73\/2022\/TT-BTC ng\u00e0y 15\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.6. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng h\u1ea3i<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 72\/2025\/TT-BTC ng\u00e0y 02\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 72\/2025\/TT-BTC ng\u00e0y 02\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.7. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 24\/2025\/TT-BTC ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 24\/2025\/TT-BTC ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.8. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3<\/h5>\n<p>a) Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 01\/2025\/TT-BTC ng\u00e0y 09\/01\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>b) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 01\/2025\/TT-BTC ng\u00e0y 09\/01\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h5>2.9. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c <em>(tr\u1eeb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m 2.2, 2.3, 2.4, 2.5, 2.6, 2.7 v\u00e0 2.8 n\u00eau tr\u00ean)<\/em><\/h5>\n<p>a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, nghi\u1ec7m thu, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh. Nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb th\u1ea9m tra quy\u1ebft to\u00e1n;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo Bi\u00ean b\u1ea3n nghi\u1ec7m thu A-B (T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c b\u1ea3ng t\u00ednh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u);<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n g\u1ea7n nh\u1ea5t \u0111\u00e3 k\u00fd k\u1ebft;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n g\u1ea7n nh\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi \u0111\u01b0\u1ee3c c\u01a1 quan,ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (v\u1ec1 quy m\u00f4, c\u1ea5p \u0111\u1ed9 k\u1ef9 thu\u1eadt) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00f3.<\/p>\n<p>d) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 theo c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c n\u00eau tr\u00ean t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"21%\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"3%\">\n<p>=<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"21%\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n x\u00e1c \u0111\u1ecbnh theo \u0111i\u1ec3m a, \u0111i\u1ec3m b n\u00eau tr\u00ean<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"3%\">\n<p>x<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"7%\">\n<p>1 &#8211;<\/p>\n<\/td>\n<td width=\"42%\">\n<p>Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n theo Ph\u1ee5 l\u1ee5c k\u00e8m theo C\u00f4ng v\u0103n n\u00e0y (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>3. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111i\u1ec3m 2 M\u1ee5c n\u00e0y<\/h4>\n<p>X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 1 \u0111\u1ed3ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u00e0i s\u1ea3n n\u00e0y l\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u00f3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, m\u1edf r\u1ed9ng, c\u1ea3i t\u1ea1o theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t m\u00e0 d\u1ef1 \u00e1n \u0111\u00f3 ho\u00e0n th\u00e0nh nghi\u1ec7m thu t\u1eeb ng\u00e0y 01\/01\/2018 \u0111\u1ebfn ng\u00e0y 31\/12\/2025 th\u00ec b\u1ed5 sung th\u00f4ng tin v\u1ec1 \u201cGi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng, c\u1ea3i t\u1ea1o\u201c t\u1ea1i c\u00e1c Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea. Gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng, c\u1ea3i t\u1ea1o ghi nh\u1eadn l\u00e0 gi\u00e1 tr\u1ecb theo quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ho\u00e0n th\u00e0nh, nghi\u1ec7m thu nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft to\u00e1n th\u00ec x\u00e1c \u0111\u1ecbnh theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb th\u1ea9m tra quy\u1ebft to\u00e1n;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo Bi\u00ean b\u1ea3n nghi\u1ec7m thu A-B (T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c b\u1ea3ng t\u00ednh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u);<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n g\u1ea7n nh\u1ea5t \u0111\u00e3 k\u00fd k\u1ebft;<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n g\u1ea7n nh\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<h4>4. Nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c n\u00e0y<\/h4>\n<ul>\n<li>Nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c t\u1ed5ng ki\u1ec3m k\u00ea v\u00e0 l\u00e0m c\u0103n c\u1ee9 cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 M\u1ee5c n\u00e0y th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo C\u00f4ng v\u0103n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n T\u1ed5ng ki\u1ec3m k\u00ea; sau khi ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m k\u00ea, \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<h4>5. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng thu\u1ed9c ph\u1ea1m vi t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea \u0111\u00e3 giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p<\/h4>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng thu\u1ed9c ph\u1ea1m vi t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea \u0111\u00e3 giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p m\u00e0 trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o b\u1eb1ng ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng t\u00ednh ph\u1ea7n gi\u00e1 tr\u1ecb n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o \u0111\u00f3 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/p>\n<h4>6. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi ki\u1ec3m k\u00ea<\/h4>\n<p>a) Ch\u1ec9 ti\u00eau \u201cM\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo k\u1ebft qu\u1ea3 T\u1ed5ng ki\u1ec3m k\u00ea n\u0103m 2025\u201d l\u00e0 M\u00e3 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng n\u0103m 2025 \u0111\u01b0\u1ee3c \u0111\u1ecbnh danh trong Ph\u1ea7n m\u1ec1m T\u1ed5ng ki\u1ec3m k\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025. C\u00e1ch ghi ch\u1ec9 ti\u00eau: <em>Ghi m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh danh t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025, c\u1ee5 th\u1ec3: (1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb m\u1edbi \u0111\u01b0\u1ee3c s\u00e1p nh\u1eadp t\u1eeb 2 \u0111\u01a1n v\u1ecb tr\u1edf l\u00ean th\u00ec t\u00e0i s\u1ea3n ti\u1ebfp nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o ghi m\u00e3 c\u1ee7a \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025. V\u00ed d\u1ee5: X\u00e3 A (m\u1edbi) \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb x\u00e3 B (c\u0169) v\u00e0 x\u00e3 C (c\u0169), trong \u0111\u00f3 x\u00e3 A \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a x\u00e3 B (c\u0169), x\u00e3 C (c\u0169) v\u00e0 m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a huy\u1ec7n D th\u00ec nh\u1eefng t\u00e0i s\u1ea3n ti\u1ebfp nh\u1eadn t\u1eeb x\u00e3 B ghi m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025 l\u00e0 m\u00e3 \u0111\u01a1n v\u1ecb c\u1ee7a x\u00e3 B, nh\u1eefng t\u00e0i s\u1ea3n ti\u1ebfp nh\u1eadn t\u1eeb x\u00e3 C th\u00ec ghi m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025 l\u00e0 m\u00e3 \u0111\u01a1n v\u1ecb c\u1ee7a x\u00e3 C, nh\u1eefng t\u00e0i s\u1ea3n ti\u1ebfp nh\u1eadn t\u1eeb huy\u1ec7n D th\u00ec ghi m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025 l\u00e0 m\u00e3 \u0111\u01a1n v\u1ecb c\u1ee7a huy\u1ec7n D. (2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chia t\u00e1ch, s\u00e1p nh\u1eadp th\u00ec \u0111i\u1ec1n m\u00e3 \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0o c\u1ed9t n\u00e0y. L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n mua s\u1eafm m\u1edbi sau th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2025 kh\u00f4ng \u0111i\u1ec1n ch\u1ec9 ti\u00eau n\u00e0y.<\/em><\/p>\n<p>b) Ch\u1ec9 ti\u00eau \u201cCh\u1ecbu \u1ea3nh h\u01b0\u1edfng thi\u00ean tai t\u1eeb n\u0103m 2023-2025\u201d l\u00e0 ch\u1ec9 ti\u00eau \u00e1p d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng thu\u1ed9c c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a thi\u00ean tai (b\u00e3o, l\u0169, l\u1ee5t,&#8230;) v\u00e0 ph\u1ea3i b\u1ecf chi ph\u00ed kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3. \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau mang t\u00ednh ch\u1ea5t th\u1ed1ng k\u00ea \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u1ec1 t\u1ea7n su\u1ea5t \u0111\u00e3 b\u1ecb \u1ea3nh h\u01b0\u1edfng thi\u00ean tai c\u1ee7a nh\u00e0, c\u00f4ng tr\u00ecnh trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/2023 \u0111\u1ebfn ng\u00e0y 31\/12\/2025. V\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ebft g\u1ed3m: C\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng; Kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng; S\u1ed1 l\u1ea7n b\u1ecb \u1ea3nh h\u01b0\u1edfng<em>. <\/em>Chi ti\u1ebft c\u00e1ch ghi ch\u1ec9 ti\u00eau: <em>\u0110i\u1ec1n s\u1ed1 &#8220;1&#8221; v\u00e0o<\/em><em> C\u1ed9t<\/em> <em>\u201cC\u00f3\u201d<\/em> <em>(n\u1ebfu c\u00f3 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai) ho\u1eb7c <\/em><em>\u201cK<\/em><em>h\u00f4ng<\/em><em>\u201d (n\u1ebfu kh\u00f4ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai). N\u1ebfu ch\u1ecdn c\u1ed9t \u201cC\u00f3\u201d th\u00ec<\/em><em> \u0111i\u1ec1n ti\u1ebfp s\u1ed1 l\u1ea7n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai v\u00e0o c\u1ed9t \u201cS\u1ed1 l\u1ea7n x\u1ea3y ra (n\u1ebfu c\u00f3)\u201d.<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thi\u1ec7t h\u1ea1i do thi\u00ean tai g\u00e2y ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 43\/2015\/TTLT-BNNPTNT-BKH\u0110T ng\u00e0y 23\/11\/2015 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n N\u00f4ng th\u00f4n, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 (nay l\u00e0 B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh) v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ed1ng k\u00ea, \u0111\u00e1nh gi\u00e1 thi\u1ec7t h\u1ea1i do thi\u00ean tai g\u00e2y ra.<\/p>\n<p>c) Ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t\u201d ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c g\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t v\u1edbi \u201c\u0110\u1ea5t\u201d \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u1ed1i v\u1edbi \u0111\u1ea5t v\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh g\u1eafn v\u1edbi khu\u00f4n vi\u00ean \u0111\u1ea5t \u0111\u00f3 t\u1ea1i c\u00e1c M\u1eabu s\u1ed1 01, M\u1eabu s\u1ed1 18, M\u1eabu s\u1ed1 20; theo \u0111\u00f3: T\u1ea1i c\u1ed9t ch\u1ec9 ti\u00eau n\u00e0y, \u0111\u1ed1i v\u1edbi \u0111\u1ea5t v\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh tr\u00ean khu\u00f4n vi\u00ean \u0111\u1ea5t \u0111\u00f3 th\u00ec \u0111\u01b0\u1ee3c ghi c\u00f9ng m\u1ed9t ch\u1eef s\u1ed1 (b\u1eaft \u0111\u1ea7u t\u1eeb ch\u1eef s\u1ed1 \u201c1\u201d).<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00ed d\u1ee5: T\u1ea1i bi\u1ec3u M\u1eabu s\u1ed1 01: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ea5t, t\u1ea1i c\u1ed9t ch\u1ec9 ti\u00eau (25) \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 cho t\u1eebng khu\u00f4n vi\u00ean \u0111\u1ea5t (T\u1eeb ch\u1eef s\u1ed1 \u201c1\u201d t\u0103ng d\u1ea7n \u0111\u1ebfn h\u1ebft), \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t th\u00ec nh\u00e0, c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean khu\u00f4n vi\u00ean \u0111\u1ea5t n\u00e0o, t\u1ea1i c\u1ed9t ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi theo s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a khu\u00f4n vi\u00ean \u0111\u1ea5t \u1ea5y. V\u00ed d\u1ee5: \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd 02 khu\u00f4n vi\u00ean \u0111\u1ea5t th\u00ec t\u1ea1i c\u1ed9t ch\u1ec9 ti\u00eau (25) \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 cho 02 khu\u00f4n vi\u00ean \u0111\u1ea5t l\u1ea7n l\u01b0\u1ee3t l\u00e0 1 v\u00e0 2. C\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean khu\u00f4n vi\u00ean \u0111\u1ea5t s\u1ed1 1 t\u1ea1i c\u1ed9t (25) th\u00ec c\u0169ng \u0111\u01b0\u1ee3c ghi t\u01b0\u01a1ng \u1ee9ng l\u00e0 s\u1ed1 1 t\u1ea1i c\u1ed9t (25); c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean khu\u00f4n vi\u00ean \u0111\u1ea5t s\u1ed1 2 t\u1ea1i c\u1ed9t (25) th\u00ec c\u0169ng \u0111\u01b0\u1ee3c ghi t\u01b0\u01a1ng \u1ee9ng l\u00e0 s\u1ed1 2 t\u1ea1i c\u1ed9t (25).<\/p>\n<p>d) Tr\u01b0\u1eddng h\u01a1\u0323p c\u00e1c t\u00e0i s\u1ea3n \u0111a\u0303 \u0111\u01b0\u01a1\u0323c ba\u0300n giao, ti\u00ea\u0301p nh\u1eadn theo ca\u0301c Quy\u00ea\u0301t \u0111i\u0323nh chuy\u00ea\u0309n giao v\u00ea\u0300 \u0111i\u0323a ph\u01b0\u01a1ng qu\u1ea3n l\u00fd, x\u1eed l\u00fd ho\u1eb7c Quy\u00ea\u0301t \u0111i\u0323nh thu h\u00f4\u0300i nh\u01b0ng ch\u01b0a giao cho \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ch\u1ec9 giao cho \u0111\u01a1n v\u1ecb t\u1ea1m qu\u1ea3n l\u00fd (c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, t\u1ed5 ch\u1ee9c ph\u00e1t tri\u1ec3n qu\u1ef9 \u0111\u1ea5t, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd, kinh doanh nh\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3,&#8230;) th\u00ec \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea theo M\u1eabu s\u1ed1 20. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, x\u1eed l\u00fd.<\/p>\n<p>\u0111) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n t\u1ea1i c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i tr\u1ee3 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (kh\u00f4ng bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eafp \u0111\u1eb7t nh\u01b0ng kh\u00f4ng b\u00e0n giao, t\u00e0i tr\u1ee3 cho c\u01a1 s\u1edf gi\u00e1o d\u1ee5c) th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 16\/2018\/TT-BGD\u0110T ng\u00e0y 03\/8\/2018 c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o quy \u0111\u1ecbnh v\u1ec1 t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n (tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n thay th\u1ebf).<\/p>\n<p>e) \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n \u0110\u1ea5t: (i) Kh\u00f4ng l\u1ef1a ch\u1ecdn t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n l\u00e0: \u201cH\u1ecfng, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c\u201d; (ii) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c khu\u00f4n vi\u00ean \u0111\u1ea5t \u0111\u01a1n v\u1ecb \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a c\u00f3 h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd th\u00ec v\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/p>\n<p>g) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n do \u1ee6y ban nh\u00e2n c\u1ea5p x\u00e3 \u0111ang \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0: Nh\u00e0 t\u01b0\u1edfng ni\u1ec7m, \u0110\u00e0i t\u01b0\u1edfng ni\u1ec7m, s\u00e2n ch\u01a1i tr\u1ebb em, v\u01b0\u1eddn hoa c\u00f4ng c\u1ed9ng, \u0111\u01b0\u1eddng th\u00f4n, x\u00f3m, \u0111\u01b0\u1eddng n\u1ed9i \u0111\u1ed3ng, c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i nh\u1ecf, th\u1ee7y l\u1ee3i n\u1ed9i \u0111\u1ed3ng, m\u01b0\u01a1ng x\u00f3m,.. th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y.<\/p>\n<p>h) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng: C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd\/t\u1ea1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd m\u00e0 \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang qu\u1ea3n l\u00fd\/t\u1ea1m qu\u1ea3n l\u00fd (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c \u0111\u00f3ng g\u00f3p t\u1ef1 nguy\u1ec7n c\u1ee7a nh\u00e2n d\u00e2n). \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng do nh\u00e2n d\u00e2n t\u1ef1 huy \u0111\u1ed9ng, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 m\u1ed9t ph\u1ea7n kinh ph\u00ed, nguy\u00ean v\u1eadt li\u1ec7u,\u2026 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng; t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao cho doanh nghi\u1ec7p theo h\u00ecnh th\u1ee9c nh\u1eadn n\u1ee3 (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a thanh to\u00e1n h\u1ebft n\u1ee3) th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi ki\u1ec3m k\u00ea.<\/p>\n<p>i) G\u1eafn m\u00e3 QR \u0111\u1ed1i v\u1edbi t\u1eebng t\u00e0i s\u1ea3n theo nguy\u00ean t\u1eafc: M\u1ed7i t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea sau khi nh\u1eadp th\u00f4ng tin l\u00ean Ph\u1ea7n m\u1ec1m T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng (g\u1ecdi l\u00e0 Ph\u1ea7n m\u1ec1m TKK) s\u1ebd \u0111\u01b0\u1ee3c Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ra m\u1ed9t m\u00e3 QR. Sau khi nh\u1eadp th\u00f4ng tin t\u00e0i s\u1ea3n l\u00ean Ph\u1ea7n m\u1ec1m TKK, \u0111\u01a1n v\u1ecb ki\u1ec3m k\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m in m\u00e3 QR do Ph\u1ea7n m\u1ec1m TKK sinh ra \u0111\u1ec3 d\u00e1n l\u00ean t\u00e0i s\u1ea3n \u0111\u00e3 ki\u1ec3m k\u00ea; tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n l\u00e0 h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd sinh m\u00e3 01 m\u00e3 QR cho h\u1ec7 th\u1ed1ng, \u0111\u01a1n v\u1ecb d\u00e1n m\u00e3 QR l\u00ean t\u1eebng b\u1ed9 ph\u1eadn ho\u1eb7c b\u1ed9 ph\u1eadn ch\u00ednh c\u1ee7a h\u1ec7 th\u1ed1ng \u0111\u00f3; \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u00ec sau khi l\u1ea5y m\u00e3 QR c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb Ph\u1ea7n m\u1ec1m TKK, \u0111\u01a1n v\u1ecb ki\u1ec3m k\u00ea th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef m\u00e3 QR c\u00f9ng h\u1ed3 s\u01a1 c\u1ee7a t\u00e0i s\u1ea3n. Vi\u1ec7c d\u00e1n m\u00e3 QR cho t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ph\u1ea3i b\u1ea3o \u0111\u1ea3m d\u1ec5 nh\u1eadn bi\u1ebft, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o an to\u00e0n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin t\u00e0i s\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n<p>k) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sau s\u1eafp x\u1ebfp tinh g\u1ecdn b\u1ed9 m\u00e1y, v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 2 c\u1ea5p m\u00e0 t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd t\u1edbi th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2026 (tr\u1eeb c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d \u0111i\u1ec3m 6 M\u1ee5c n\u00e0y) ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh giao t\u00e0i s\u1ea3n cho \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00ec giao cho \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m k\u00ea.<\/p>\n<p>l) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u1ea1ch to\u00e1n ri\u00eang gi\u00e1 tr\u1ecb n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00e0nh m\u1ed9t (1) t\u00e0i s\u1ea3n ri\u00eang (kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC) th\u00ec th\u1ef1c hi\u1ec7n c\u1ed9ng gi\u00e1 tr\u1ecb n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u00e3 theo d\u00f5i c\u1ee7a ph\u1ea7n n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng.<\/p>\n<p>m) Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u00e1c lo\u1ea1i ph\u1ea7n m\u1ec1m (g\u1ed3m: Ph\u1ea7n m\u1ec1m h\u1ec7 th\u1ed1ng, Ph\u1ea7n m\u1ec1m ti\u1ec7n \u00edch, Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1c Ph\u1ea7n m\u1ec1m kh\u00e1c) v\u00e0o nh\u00f3m \u201cPh\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng\u201d t\u1ea1i c\u00e1c Bi\u1ec3u m\u1eabu s\u1ed1 01 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n c\u1ee7a lo\u1ea1i \u201cPh\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng\u201d \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<h4>7. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i<\/h4>\n<p>7.1. Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 166\/2017\/N\u0110-CP ng\u00e0y 31\/12\/2017, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 171\/2024\/N\u0110-CP ng\u00e0y 27\/12\/2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 286\/2025\/N\u0110-CP ng\u00e0y 03\/11\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>7.2. V\u1ec1 Danh m\u1ee5c \u0111\u01a1n v\u1ecb ki\u1ec3m k\u00ea trong Ph\u1ea7n m\u1ec1m T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng: Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i \u0111i\u1ec3m 1 C\u00f4ng v\u0103n s\u1ed1 12371\/BTC-QLCS ng\u00e0y 12\/11\/2024.<\/p>\n<p>7.3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n t\u1ed5ng ki\u1ec3m k\u00ea<\/p>\n<p>a) V\u1ec1 ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb (nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea v\u00e0 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam (VND) theo t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 th\u00e1ng 12\/2025 do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00f4ng b\u00e1o. Th\u1ee7 tr\u01b0\u1edfng \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi nguy\u00ean gi\u00e1 b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng khi quy \u0111\u1ed5i nguy\u00ean gi\u00e1 sang \u0111\u1ed3ng Vi\u1ec7t Nam (VND, theo t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 th\u00e1ng 12\/2025 do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00f4ng b\u00e1o) m\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u1ecf h\u01a1n 10.000.000 \u0111\u1ed3ng: Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL) theo gi\u00e1 tr\u1ecb \u0111\u00e3 quy \u0111\u1ed5i.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t do c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111ang theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb nh\u00e0, gi\u00e1 tr\u1ecb \u0111\u1ea5t: C\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb (nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 ghi s\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 286\/2025\/N\u0110-CP; tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea (0h ng\u00e0y 01\/01\/2026) m\u00e0 c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb (nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 ghi s\u1ed5 theo quy \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ea5t c\u00f3 nguy\u00ean gi\u00e1 v\u00e0 GTCL l\u00e0 0 \u0111\u1ed3ng, ki\u1ec3m k\u00ea nh\u00e0 c\u00f3 nguy\u00ean gi\u00e1 v\u00e0 GTCL theo nguy\u00ean gi\u00e1 v\u00e0 GTCL \u0111ang ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea (0h ng\u00e0y 01\/01\/2026) m\u00e0 t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, GTCL c\u1ee7a t\u00e0i s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 166\/2017\/N\u0110-CP ng\u00e0y 31\/12\/2017, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 171\/2024\/N\u0110-CP ng\u00e0y 27\/12\/2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 286\/2025\/N\u0110-CP ng\u00e0y 03\/11\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u00e0 1 \u0111\u1ed3ng.<\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (nguy\u00ean gi\u00e1 v\u00e0 GTCL) n\u00eau tr\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 th\u1ef1c hi\u1ec7n T\u1ed5ng ki\u1ec3m k\u00ea. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, GTCL c\u1ee7a t\u00e0i s\u1ea3n sau khi ho\u00e0n th\u00e0nh vi\u1ec7c T\u1ed5ng ki\u1ec3m k\u00ea \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/p>\n<p>b) V\u1ec1 danh m\u1ee5c t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea: \u0110\u1ec1 ngh\u1ecb c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea nh\u01b0 sau:<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t c\u1ee7a nh\u00e0 ri\u00eang \u0110\u1ea1i s\u1ee9, nh\u00e0 \u1edf c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c: Ki\u1ec3m k\u00ea v\u00e0o danh m\u1ee5c t\u00e0i s\u1ea3n \u201c\u0110\u1ea5t tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c\u201d.<\/p>\n<p><em>&#8211; <\/em>\u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4:<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 lo\u1ea1i t\u1eeb 4 \u0111\u1ebfn 16 ch\u1ed7 ng\u1ed3i (bao g\u1ed3m c\u1ea3 xe \u00f4 t\u00f4 b\u00e1n t\u1ea3i) (tr\u1eeb xe ch\u1ee9c danh): Ki\u1ec3m k\u00ea v\u00e0o danh m\u1ee5c \u201cXe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chung\u201d<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 lo\u1ea1i tr\u00ean 16 ch\u1ed7 ng\u1ed3i: Ki\u1ec3m k\u00ea v\u00e0o danh m\u1ee5c t\u00e0i s\u1ea3n \u201cXe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng\u201d, lo\u1ea1i \u201cXe \u00f4 t\u00f4 tr\u00ean 16 ch\u1ed7 ng\u1ed3i\u201d<\/p>\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn c\u1ee7a c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i (g\u1ed3m: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn trang b\u1ecb cho ch\u1ee9c danh v\u00e0 ph\u00f2ng l\u00e0m vi\u1ec7c c\u1ee7a ch\u1ee9c danh) v\u00e0o danh m\u1ee5c t\u00e0i s\u1ea3n \u201cM\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh\u201d.<\/p>\n<p>&#8211; Thi\u1ebft b\u1ecb sinh ho\u1ea1t t\u1ea1i nh\u00e0 \u1edf, nh\u00e0 ri\u00eang \u0110\u1ea1i s\u1ee9 v\u00e0o danh m\u1ee5c t\u00e0i s\u1ea3n \u201cM\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung\u201d.<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00e1c: Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb trong n\u01b0\u1edbc<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/p>\n<h3><strong>\u00a0IV. <\/strong><strong>T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong><\/h3>\n<ol>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean) (n\u1ebfu c\u00f3 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean) ho\u1eb7c c\u01a1 quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea (n\u1ebfu kh\u00f4ng c\u00f3 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean).<\/li>\n<li>C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n do c\u01a1 quan m\u00ecnh \u0111ang qu\u1ea3n l\u00fd\/t\u1ea1m qu\u1ea3n l\u00fd v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u1ea5p d\u01b0\u1edbi \u0111\u1ec3 b\u00e1o c\u00e1o c\u01a1 quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/li>\n<li>B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao, Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao, \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam (<em>bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i<\/em>), c\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c (<em>t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i<\/em>), H\u1ecdc vi\u1ec7n Ch\u00ednh tr\u1ecb Qu\u1ed1c gia H\u1ed3 Ch\u00ed Minh, B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam, \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i, \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, \u1ee6y ban S\u00f4ng M\u00ea C\u00f4ng Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng) ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 doanh nghi\u1ec7p do B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng l\u00e0 \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p. Ri\u00eang m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a) B\u1ed9 X\u00e2y d\u1ef1ng t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a T\u1ed5ng c\u00f4ng ty \u0110\u01b0\u1eddng s\u1eaft Vi\u1ec7t Nam, T\u1ed5ng c\u00f4ng ty C\u1ea3ng h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam, doanh nghi\u1ec7p do B\u1ed9 X\u00e2y d\u1ef1ng l\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p v\u00e0 c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9.<\/p>\n<p>b) C\u01a1 quan \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam (bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i); \u0110\u1ea3ng \u1ee7y M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c \u1edf trung \u01b0\u01a1ng.<\/p>\n<p>c) B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c K\u1ebf ho\u1ea1ch &#8211; T\u00e0i ch\u00ednh) t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh (tr\u1eeb B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam).<\/p>\n<p>d) B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i Vi\u1ec7t Nam.<\/p>\n<p>\u0111) V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 v\u00e0 \u0110\u1ea3ng \u1ee7y V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7.<\/p>\n<p>e) V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i v\u00e0 \u0110\u1ea3ng \u1ee7y V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i.<\/p>\n<p>4. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, c\u00e1c S\u1edf, ng\u00e0nh, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam c\u1ea5p t\u1ec9nh, V\u0103n ph\u00f2ng T\u1ec9nh \u1ee7y, Th\u00e0nh \u1ee7y, k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c doanh nghi\u1ec7p do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh l\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p>5. V\u0103n ph\u00f2ng T\u1ec9nh \u1ee7y, Th\u00e0nh \u1ee7y c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan c\u1ee7a \u0110\u1ea3ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u1ee7a \u0110\u1ea3ng l\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c V\u0103n ph\u00f2ng T\u1ec9nh \u1ee7y, Th\u00e0nh \u1ee7y v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u1ee7a \u0110\u1ea3ng tr\u1ef1c thu\u1ed9c T\u1ec9nh \u1ee7y, Th\u00e0nh \u1ee7y.<\/p>\n<p>6. S\u1edf, ng\u00e0nh, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh\/th\u00e0nh ph\u1ed1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c S\u1edf, ng\u00e0nh, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh\/th\u00e0nh ph\u1ed1.<\/p>\n<p>7. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a x\u00e3, \u0110\u1ea3ng \u1ee7y c\u1ea5p x\u00e3, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam c\u1ea5p x\u00e3 (bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i c\u1ea5p x\u00e3).<\/p>\n<p>8. Vi\u1ec7c t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5ng ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t tr\u00ean \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin (Ph\u1ea7n m\u1ec1m T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n) do B\u1ed9 T\u00e0i ch\u00ednh tri\u1ec3n khai mi\u1ec5n ph\u00ed t\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, c\u01a1 quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/p>\n<h3><strong>\u00a0V. <\/strong><strong>Th\u1eddi h\u1ea1n ki\u1ec3m k\u00ea, t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3, b\u00e1o c\u00e1o ki\u1ec3m k\u00ea v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<ol>\n<li>Th\u1eddi h\u1ea1n ki\u1ec3m k\u00ea, t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3, b\u00e1o c\u00e1o ki\u1ec3m k\u00ea v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo K\u1ebf ho\u1ea1ch ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3531\/Q\u0110-BTC ng\u00e0y 17\/10\/2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tri\u1ec3n khai th\u1ef1c hi\u1ec7n T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd th\u1eddi \u0111i\u1ec3m 0h00 ng\u00e0y 01\/01\/2026.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i C\u00f4ng v\u0103n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf \u0111\u00f3.\u00a0\u00a0<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb c\u00e1c B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i V\u0103n b\u1ea3n n\u00e0y.<\/li>\n<\/ol>\n<p>Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, \u0111\u1ec1 ngh\u1ecb Qu\u00fd c\u01a1 quan ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ed1i h\u1ee3p x\u1eed l\u00fd theo quy \u0111\u1ecbnh.\/.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Nh\u01b0:<\/p>\n<p>\u00a0&#8211; \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 (H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n,&#8230;) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 ghi h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng khi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u201cb\u1ecb m\u1ea5t\u201d ho\u1eb7c \u201cb\u1ecb h\u1ee7y ho\u1ea1i\u201d (S\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf =0) th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai th\u00f4ng tin nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>&#8211; V\u1ec1 x\u00e1c \u0111\u1ecbnh nh\u00f3m lo\u1ea1i t\u00e0i s\u1ea3n khi th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb: Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u00e1c lo\u1ea1i ph\u1ea7n m\u1ec1m (g\u1ed3m: Ph\u1ea7n m\u1ec1m h\u1ec7 th\u1ed1ng, Ph\u1ea7n m\u1ec1m ti\u1ec7n \u00edch, Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng v\u00e0 c\u00e1c Ph\u1ea7n m\u1ec1m kh\u00e1c) v\u00e0o nh\u00f3m \u201cPh\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng\u201d t\u1ea1i c\u00e1c Bi\u1ec3u m\u1eabu s\u1ed1 01 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n c\u1ee7a lo\u1ea1i \u201cPh\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng\u201d \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. M\u1eabu Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea M\u1eabu s\u1ed1 01-BB\/TSC\u0110: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. M\u1eabu s\u1ed1 02-BB\/HT\u0110B: Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd. M\u1eabu s\u1ed1 03-BB\/HT\u0110SQG: Bi\u00ean&#8230;<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[193],"ht-kb-tag":[],"class_list":["post-39005","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-kiem-ke-tai-san-cong"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/39005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/121"}],"version-history":[{"count":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/39005\/revisions"}],"predecessor-version":[{"id":39015,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/39005\/revisions\/39015"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=39005"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=39005"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=39005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}