B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025<\/b> c\u1eadp nh\u1eadt lo\u1ea1t v\u0103n b\u1ea3n n\u1ed5i b\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b> v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai<\/i>, bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b>, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/b> khi chuy\u1ec3n m\u1ee5c \u0111\u00edch, ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai, d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 nh\u00e0 \u1edf, ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf x\u00e3 h\u1ed9i, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b> v\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t.<\/p>\n
Ng\u00e0y ph\u00e1t h\u00e0nh: t\u1eeb 08\/09\/2025 \u0111\u1ebfn 09\/09\/2025<\/b>. C\u00e1c v\u0103n b\u1ea3n v\u00e0 d\u1ef1 th\u1ea3o ch\u1ee7 y\u1ebfu b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb 22\/10\/2025<\/b> theo c\u00e1c hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong t\u1eebng ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0.<\/p>\n
B\u1ed1i c\u1ea3nh v\u00e0 t\u1ea7m quan tr\u1ecdng:<\/b>
Trong th\u1eddi gian g\u1ea7n \u0111\u00e2y, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 \u0111\u1ec1 xu\u1ea5t nh\u1eb1m l\u00e0m r\u00f5, \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ghi nh\u1eadn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u0169ng nh\u01b0 quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t. Nguy\u00ean nh\u00e2n xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u th\u1ef1c ti\u1ec5n c\u1ee7a doanh nghi\u1ec7p khi tham gia giao d\u1ecbch v\u00e0 ph\u00e1t tri\u1ec3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f9ng v\u1edbi m\u1ee5c ti\u00eau minh b\u1ea1ch h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00f9 h\u1ee3p y\u00eau c\u1ea7u c\u1ea3i c\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, gi\u00e1 \u0111\u1ea5t.<\/p>\n
T\u00e1c \u0111\u1ed9ng d\u1ef1 ki\u1ebfn:<\/b>
C\u00e1c thay \u0111\u1ed5i n\u00e0y h\u01b0\u1edbng t\u1edbi \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c, gi\u1ea3m b\u1edbt t\u00ednh ch\u1ea5t gi\u1ea5y t\u1edd truy\u1ec1n th\u1ed1ng, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch t\u00ednh thu\u1ebf, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i, \u0111\u1ed3ng th\u1eddi gi\u00fap gi\u1ea3m thi\u1ec3u c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111ai, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\nII. N\u1ed9i dung ch\u00ednh <\/h2>\n
1. C\u00f4ng v\u0103n 3655\/CT-CS n\u0103m 2025 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n
1.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n
C\u00f4ng v\u0103n s\u1ed1 3655\/CT-CS ng\u00e0y 09\/09\/2025 do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b> li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n. N\u1ed9i dung nh\u1ea5n m\u1ea1nh c\u00e1c kho\u1ea3n chi ph\u00ed thu\u00ea \u0111\u1ea5t, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT trong ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/p>\n C\u00f4ng v\u0103n 3648\/CT-CS n\u0103m 2025 do C\u1ee5c Thu\u1ebf<\/b> ban h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/b> v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/b> khi th\u1ef1c hi\u1ec7n chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t<\/b>. Theo \u0111\u00f3, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP l\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung li\u00ean quan, \u0111\u1ed3ng th\u1eddi l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c gi\u1ea3i quy\u1ebft tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/b> kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y m\u00e0 thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng.<\/p>\n Ch\u00fa th\u00edch:<\/em> Doanh nghi\u1ec7p c\u00e2n nh\u1eafc k\u1ef9 khi th\u1ef1c hi\u1ec7n chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t. Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n C\u00f4ng v\u0103n 3643\/CT-CS n\u0103m 2025 c\u1ee7a C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00f4ng v\u0103n n\u00e0y n\u00eau r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m, gi\u00e1 \u0111\u1ea5t v\u00e0 ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ghi n\u1ee3 tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n 1<\/sup> Kho\u1ea3n 2 \u0110i\u1ec1u 58 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 64\/2025\/QH15: \u201cV\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi, s\u1ef1 ki\u1ec7n x\u1ea3y ra t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00e0 v\u0103n b\u1ea3n \u0111\u00f3 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c…\u201d \u0110\u1ec3 n\u1eafm r\u00f5 chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh m\u1edbi, xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/b><\/a>.<\/p>\n D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh v\u1eeba c\u00f4ng b\u1ed1 nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 95\/2024\/N\u0110-CP, 96\/2024\/N\u0110-CP, 98\/2024\/N\u0110-CP, 100\/2024\/N\u0110-CP v\u00e0 103\/2024\/N\u0110-CP li\u00ean quan \u0111\u1ebfn *l\u0129nh v\u1ef1c nh\u00e0 \u1edf*, *kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n*, *ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf x\u00e3 h\u1ed9i* v\u00e0 *ti\u1ec1n s\u1eed d\u1ee5ng\/thu\u00ea \u0111\u1ea5t*. D\u1ef1 th\u1ea3o n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c c\u1eaft gi\u1ea3m, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c y\u00eau c\u1ea7u v\u1ec1 ph\u00e1p l\u00fd, t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y c\u00e1c thay \u0111\u1ed5i d\u1ef1 th\u1ea3o s\u1ebd t\u1ea1o thu\u1eadn l\u1ee3i r\u00f5 r\u1ec7t cho doanh nghi\u1ec7p trong th\u1ef1c ti\u1ec5n tri\u1ec3n khai d\u1ef1 \u00e1n, n\u00e2ng c\u1ea5p ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n hi\u1ec7n \u0111\u1ea1i. Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n Ng\u00e0y 08\/09\/2025<\/b>, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 89\/2025\/TT-BTC<\/b> v\u1ec1 vi\u1ec7c b\u00e3i b\u1ecf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 87\/2016\/TTLT-BTC-BTNMT<\/b>. V\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o b\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/b> v\u00e0 th\u1ea9m \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n gi\u00e1 \u0111\u1ea5t<\/b> c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n L\u01b0u \u00fd<\/b>: \u0110\u1ed5i m\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p li\u00ean t\u1ee5c r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 thu\u1eadn l\u1ee3i, an to\u00e0n.<\/p>\n Xem v\u0103n b\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n 1. \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 89\/2025\/TT-BTC. \u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng:<\/b> Khuy\u1ebfn ngh\u1ecb cho doanh nghi\u1ec7p:<\/b><\/p>\n L\u01b0u \u00fd v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd:<\/b><\/p>\n H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n:<\/b><\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chia s\u1ebb v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 c\u00e1c c\u1eadp nh\u1eadt ph\u00e1p l\u00fd trong tu\u1ea7n. I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025 c\u1eadp nh\u1eadt lo\u1ea1t v\u0103n b\u1ea3n n\u1ed5i b\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai, bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch, ngh\u0129a v\u1ee5 t\u00e0i … Read more<\/a><\/p>","protected":false},"author":3,"featured_media":1405,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"B\u1ea3n tin ph\u00e1p l\u00fd - Ng\u00e0y 14 th\u00e1ng 9 n\u0103m 2025 - Danh m\u1ee5c: B\u1ea5t \u0111\u1ed9ng s\u1ea3n - TLS Firm","description":"I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025 c\u1eadp nh\u1eadt lo\u1ea1t v\u0103n b\u1ea3n n\u1ed5i b\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai , bao g\u1ed3m c\u00e1c h\u01b0\u1edbng"},"footnotes":""},"categories":[80],"tags":[283,1843,1845,1844,284,1059,1842],"class_list":["post-1002636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-phap-ly","tag-bat-dong-san","tag-chuyen-muc-dich-su-dung-dat","tag-gia-dat","tag-nghia-vu-tai-chinh-dat-dai","tag-nha-o-xa-hoi","tag-thue-gia-tri-gia-tang","tag-tien-su-dung-dat"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Tam Ho","author_link":"https:\/\/tlsfirm.com\/en\/author\/tam-ho\/"},"uagb_comment_info":0,"uagb_excerpt":"I. M\u1edf \u0111\u1ea7u B\u1ea3n tin ph\u00e1p l\u00fd ng\u00e0y 14\/09\/2025 c\u1eadp nh\u1eadt lo\u1ea1t v\u0103n b\u1ea3n n\u1ed5i b\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai, bao g\u1ed3m c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch, ngh\u0129a v\u1ee5 t\u00e0i…","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=1002636"}],"version-history":[{"count":0,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1002636\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=1002636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=1002636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=1002636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}1.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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1.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
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2. C\u00f4ng v\u0103n 3648\/CT-CS n\u0103m 2025 v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n
2.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n
2.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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2.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
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1. \u0110i\u1ec1u 121 Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2024
2. \u0110i\u1ec1u 7, \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30\/7\/2024<\/p>\n3. C\u00f4ng v\u0103n 3643\/CT-CS n\u0103m 2025 v\u1ec1 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai do C\u1ee5c Thu\u1ebf ban h\u00e0nh<\/b><\/b><\/h3>\n
3.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n
3.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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Theo kho\u1ea3n 2 \u0110i\u1ec1u 58 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 64\/2025\/QH15: \u201cV\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi, s\u1ef1 ki\u1ec7n x\u1ea3y ra t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00e0 v\u0103n b\u1ea3n \u0111\u00f3 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. Tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u00f3.\u201d1<\/sup> <\/li>\n
C\u1ee5 th\u1ec3, theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi n\u1ee3 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 10\/12\/2019 s\u1ebd ti\u1ebfp t\u1ee5c thanh to\u00e1n theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c s\u1ed1 ti\u1ec1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn (n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy \u0111\u1ecbnh). N\u1ebfu thanh to\u00e1n ch\u1eadm so v\u1edbi h\u1ea1n \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 79\/2019\/N\u0110-CP), ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p ti\u1ec1n c\u00f2n l\u1ea1i theo ch\u00ednh s\u00e1ch v\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3.2<\/sup> <\/li>\n3.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
2<\/sup> \u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 103\/2024\/N\u0110-CP ng\u00e0y 30\/7\/2024 c\u1ee7a Ch\u00ednh ph\u1ee7; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2014\/N\u0110-CP ng\u00e0y 15\/5\/2014; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 79\/2019\/N\u0110-CP ng\u00e0y 26\/10\/2019.<\/p>\n4. D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh trong l\u0129nh v\u1ef1c nh\u00e0 \u1edf, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/h3>\n
4.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/h4>\n
4.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/h4>\n
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4.3 Tham kh\u1ea3o<\/b><\/h4>\n
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5. Th\u00f4ng t\u01b0 89\/2025\/TT-BTC b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch 87\/2016\/TTLT-BTC-BTNMT h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o b\u1ea3ng gi\u00e1 \u0111\u1ea5t c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh b\u1ea3ng gi\u00e1 \u0111\u1ea5t, th\u1ea9m \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n gi\u00e1 \u0111\u1ea5t c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/b><\/b><\/h3>\n
5.1 T\u00f3m t\u1eaft v\u0103n b\u1ea3n<\/b><\/b><\/h4>\n
5.2 Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/b><\/b><\/h4>\n
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5.3 Tham kh\u1ea3o<\/b><\/b><\/h4>\n
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2. \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 89\/2025\/TT-BTC.
3. \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 89\/2025\/TT-BTC.<\/small><\/p>\nIII. K\u1ebft lu\u1eadn v\u00e0 nh\u1eadn \u0111\u1ecbnh<\/h2>\n
C\u00e1c c\u1eadp nh\u1eadt ph\u00e1p l\u00fd g\u1ea7n \u0111\u00e2y \u0111ang \u0111\u1ecbnh h\u00ecnh l\u1ea1i m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi tr\u1ecdng t\u00e2m t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi ti\u1ebft c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ea5t \u0111ai<\/b>. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u1ef3 v\u1ecdng v\u00e0o m\u1ed9t h\u1ec7 th\u1ed1ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c gi\u1ea3m thi\u1ec3u, t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch, ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/b> v\u00e0 d\u1ef1 \u00e1n c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n\n
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H\u00e3y truy c\u1eadp TLSFirm.com<\/a> v\u00e0 c\u00e1c chuy\u00ean m\u1ee5c kh\u00e1c c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1edbm nh\u1ea5t c\u00e1c th\u00f4ng tin t\u01b0 v\u1ea5n v\u00e0 chia s\u1ebb kinh nghi\u1ec7m ph\u00e1p l\u00fd.<\/p>","protected":false},"excerpt":{"rendered":"