P H A N T I C H , BlNH LUAN CHINH SACH
NGHI DESH SO 83/ND-CP:
NHi/NG QUYDjNH MOII CAN QUAN TAM
ThS. NGUVEN VAN PHVNG - Chay^n gia cao cdp, Pho vu trudng Vu Chlnh sdch thui Ngdy22///2013, Chlnh phd dd ban hdnh Ngbj iTmh so 83/2013/ND-CP quy cTmh dii ti&vd ^ hadngd&ntiiihdnhnmtsdfi^cdaLaMsiiadmbosangrndtsdffKudialagtQfi^
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Thdi han ndp vh gia han ho sor khai thu4 Lugt Qudn ly thuf so 78/QH-2006 (dieu 32 va 33), dupc bo sung tgi Lugt so 21/QH-2012 (khodn 9 va 10 Ciia dieu 1) da quy djnh ro thoi hgn khai thuf doi voi tling logi ky hgn khai thuf gom khai theo thdng, khai theo quy, khai theo ndm va khai theo tung lan phat sinh. Nghj dinh so 83/2013/ND-CP quy dinh ve npi dimg can khai, tung logi ho so can khai dol voi timg logi thuf; tCmg khoan tiiu va nhiing truong hpp dgc thil tgi 15 dieu (tii dieu 9 deh dieu 23) nhung khong nhac lgi thoi han khai. Ngoai ra, cdc lugt ve chinh sach thuf ciing co nhiing quy dinh ve 1h6i hgn ke khai nhu thuf thu nhgp ca nhan (TNCN), thuf sii dyng dat nong nghilp (SII©NN), thue sii dung da't phi nong nghifp (SDDPNN), thuf tai nguyfn... Do do, c&i hfl siic chu y ve mgt so' diftn sau day:
Mot la, d6i voi nhiing logi thufkhai ngp tiieo thdng thi thoi han ngp to khai thuf chgm nha^ la ngay thii 20 oia thang tifp theo oia thang phat sinh nghSa vu thue.
Do la trong nhiing truang hgp sau: (i) Khai ftiuf gia tri gia tang (GTGT) cua doanh nghiep (DN) co doanh Ihu nam 2012 tren 20 ty dong; (ii) Khai thuf tifu thy dgc bift (TTDB) oia cdc co so kinh doanh trong nuoc;
(iii) Khai thuf tai nguyen ciia cac co sd tryc tifp khai thac; (iv) Khai thuf bdo vf moi truong (BVMT) doi voi CO so sdn xua't hang hod chju thuf BVMT; (vi) Khai thue'TNCN cua nhiing co so co so thuf khau trii hang thang theo tCmg logi to khai tu 50 trifu dong tro len;
(vi) Khai npp phi. If phi, cac khoan thu khde thupc ngan sdch nha nuoc (NSNN) (hni le phi tru6c bg);
va (viii) Khai npp thuf nhd thau nuoc ngoai doi voi nhung truang hpp ngucri nop fliue'(NNT) da dang 1^
voi CO quan thue'vifc npp theo thang thay vi npp theo tung lan phat sinh.
Hai Id, doi voi truong hpp khai npp tiiuf theo quy thi thoi hgn cham nhdi phai npp to khai thue ngay thii 30 oia thang dau quy tiep theo o i a qu^ phdt anh nghia V\L thuf. Bao gom cac trudng hpp: (i) Khai thuf GTGT cua cac to ehiie co miic doanh thu nam 2012 d o i 20 ty dong; (ii) Khai thue TNDN tam tinh hang quy, thuf TNDN oia cac don vj svr nghifp; (iii) Khai tiiuf TNCN ciia cae co so co so thuf khau trtr hang thang duoi 50 trifu dong.
Ba Id, khai thuf theo nam bao gom 2 trucmg hpp: © Khai va npp moi nam 01 lan trong thoi gian chgm nhal la ngay thii 30 cua thdng dau tifn eiia nam duong lich tiep theo nam phat sinh nghia vy thue dol voi cae logi:
thuf SDDNN, tiiuf SDDPNN, ti&i thue d a t thue mgt nuoc theo hinh thiie trd t i m hang nam, khai thuf mon bai trong truong hpp co thay doi bgc va miie tiiuf mon bai (do thay doi von dieu If oia DN hogc thu nhgp oia ca nhan kinh doanh); va (ii) Khai quyet toan ndm trong tiioi hgn chgm nhat la 90 ngay, ke tir ngdy kft thiic ndm duong lich hogc nam tai chinh.
Boh Id, khai thuf tiieo timg IMI phdt sinh thi thoi hgn khai thuf chgm nhat la ngay thii 10, ke tir ngdy phdt sinh ngjiia v\i thuf. Thupe logi nay gom co cac
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tnrdng hpp khai thuf TNCN dol vdi chuyen nhupng bat dpng sdn, thua kf, qua tgng, ehuy& nhupng voii oia cd nhan cu tru, ed nhan co phdt sinh thu nhgp tii hogt dpng san xuat kinh doanh (SXKD), dio thue nha CO nhu cau dupc co quan thuf cap hoa don le; khai thuf tdi nguyen dc5 voi truong hpp nguoi thu mua tai nguyen npp thue thay eho ngudi khai thac ^ ehiic dupc giao ban tdi nguyfn bi bat giti. Dm voi If phi truoc bg, tuy thupc difn khai npp thuf tung lan nhung NNT chi phdi npp ho so ddng ky quy&i sd hihi, quyai sii d i ^ g tdi sdn vdi eo quan qudn ly nha nudc cd tham quyen. TSt cd ede logi thuf phdt sinh tgi khau nhgp khau ciing th\rc hifn khai 1 lah trfn Td khai hdi quan theo mau quy djnh trong Thong tu hudng dan eiia Bp Tai ehinh ve thuf xuat nhgp khau (XNK). Doi vdi cac trudng hpp chain diit hogt dpng, cham diit hpp dong, chuy&i doi hinh thiic sd hihi hogc to' chiic lgi DN thi thdi hgn chgm nhat phdi npp ho so khai thuf la ngay thii 45 kf tir ngdy ehdm diit.
Vf viec gia hgn npp ho so khai fhuf: Theo Luat Qudn 1]^ thuf thi vifc gia hgn chi ap d i ^ g trong cac trudng hpp NNT khong cd khd nang npp ho so khai thuf diing hgn do ede nguyfn nhan bj thien tai, hod hogn, tai ngn bdt ngd. Thdi gian gia hgn khong qua 30 ngay dol vdi ho so khai thue thang, khai thuf quy, khai tiiuf nam, khai thuf tgm tinh, khai thuf'theo timg lah phat sinh nghia vy thug; khdng qua 60 ngay doi vdi hS so khai quyft todn thue, kf tir ngay hft thdi hgn phdi nOp ho so khai thuf". Trong thdi hgn 03 ngdy lam vi?c, ke tCr ngay nhgn dupc van ban df nghi gia hgn nOp ho so khai thuf) co quan thuf phdi tra ldi bang vdn bdn eho ngudi nOp thuf ve vifc chap nhgn hay khong chdp nhgn vifc gja hgn npp ho so khai thuf.
N6p thu£ trong thdi gian gidi quy^ khieu nai hoic khdi kidn
Trong qud trinh thvrc hifn nghia vvi npp thue hogc cha'p hanh cdc quyft djnh thanh tra, kiem tra. Idem todn... cua co quan quan ly nha nudc ed thain quyen, NNT cd quyai dupc bao luu y kifh trong cdc bifn ban lam vifc, dupc quyoi khifii ngi hanh chinh hoac khdi ki?n ra todn an. Do da cd cdc vdn bdn phdp luat chuyfn nganh vf thanh tra, ki&n todn, khieu ngi, to cao (trong dd CO ede quy djnh rat cy thf ve npi dung, quy trinh ttiu tye vd thdi hgn thvrc hifn cdc quyen, nghia vvi oia cdc to chlic, cd nhdn), eho nfn Lugt Qudn ly thuf chi cd quy djnh mang tinh vifn dan ve ede ngi dung nay.
Nghi dinh so 83/2013/ND-CP ciia Chinh phii quy dinh vifc thvrc hifn nghia vv thuf'trong thdi gian NNT thvrc hifn quyoi khieu ngi hogc khdi kifn, trong dd, cloi dgc bi§t ehii y mpt so' npi dung sau day:
Thie nhdi, trong thdi gian NNT co van ban khifu
ngi hogc khdi kien va co quan cd tiiam quyen dang xem xet giai quyft khieii ngi, khdi ki^n vf so thuf do CO quan quan ly thuf tinh hogc ah dinh (tai bifn ban hoac van bdn do co quan thuf ban hanh thi NNT van phdi ngp dii so tien tiiuf dd vd tien chgm npp, tien phgt (neii cd) theo quy dinh. Trudng hpp co quan nhd nudc cd tham quyoi quyft dinh tgm dinh chi thvre hifn quyft dinh tinh ihue, quyet dinh ah dinh thuf ciia CO quan qudn ly thuf thi tgm thdi chua phai n^p tien thue, tien phgt.
Thu hai, sau khi dd cd van ban gjai quyft khifii ngi ciia CO quan co tham quyai hogc ban an, quyft dinh ciia Tba dn vd xdc dinh so'thuf da npp ldn hon so thuf xac dinh theo ket qua thi NNT dupe hoan tra theo tuan tu: duac bii trir vao so' thuf phdi ngp ciia ky tifp Tnfottig h ^ ngUd! nop thu^ vi pham cam ket v^
tien do nop dan ti^n thu£ no; tiin chSm nop, tS ehUc biio fanh co trich nhifm ndp thay cho ngUdi nop thue, bao g6m tiin thuf ntf, tien cham ndp theo mi}c 0,05% trSn ngdy dUtfc ndp din vk tiin cham ndp theo mtilC 0,07% tren ngdy tinh trin so tiin chim ndp k i tiJT thdi diem vi pham cam kit v i tiin dd ndp din tien thue ntf.
theo cua logi thuf) tiai chgm ngp, ti&i phgt (cung loai) hogc dugc hoan trd so thuf'ti&i cham npp, tifn phgt npp thira va ti&i lai tmh tren so'thuf npp thiia.
Xod ntf tiin thue, tien cham nop, tien phat Vf nguyen tac, nghia vu npp thuf cua cdc to chiic, ca nhan da dupc quy dinh rd trong Hien phdp va ede van ban lugt ve thuf vd qudn ly thuf. Bdi vgy, viee xod np ti«i thue) tien phat va tien chgm npp dupc quy dinh rat chat che, han chf vdi cac dieu kifn la: (i) Khoan np ti&i thuf) tiai chgm npp, tioi phgt da qua 10 nam kf tir ngay hft thdi hgn npp thuf; va (ii) Co quan qudn ly fliuf da dp dvmg tat cd cdc bifn phap cudng che' Ihi hanh quyft dinh hdnh chinh thuf theo quy dinh nhung khong the thu du tien thuf) tien chgm npp, tien phgt.
Vdi cdc dieii kifn tren, viec xda np tien thuf) tien chgm npp, tiai phgt chi dp dvmg dc5 vdi 02 trudng hpp: (i) DN bi tuyen bopha san da thvrc hifn cdc khoan tiianh todn tiieo quy dinh oia phdp lugt pha san va khdng cdn tai san denpp tioi thuf) tioi chgm npp, tiai phgt; (ii) NNT la ca nhan dupc phap lugt eoi nhu da chet mat tich, mat nang lyc hdnh vi dan svr va khdng cdn tai sdn de ngp tioi thue) tioi cham npp, tien phgt.
Khi dupc xem xet xod np goc thi ciing dong thdi dupc xda khoan tioi chgm npp ciia khodn np gd'c do. Phgm
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P H A N T I C H , BlNK L U A N C H I N H SACHvi tien thuf) tioi ehgm npp, tioi phat dupc xda np bao gom tien thuf) tiai chgm nop, tioi phgt va cac khoan phai tiiu khac tiiupc NSNN do eo quan quan ly thue quan ly tiiu tiieo quy dinh oia phap lugt. Rifng vifc xda np dot vdi tioi sii dvmg dat va tioi tiiue dat dupe thvre hifn theo Luat Dat dai va cac van ban hudng d i n thi hanh Lugt Dat dai.
An djnh so thue vd tCmg yeu td lien quan Npi dung cu the ve vifc ah dinh thuf, ah dinh timg yfu to' lifn quan cung nhu cdc can cii ciia vife ah dinh dupc quy dinh trong cac dieu 33, 34 va 35 ciia Nghi dinh so' 83/2013/ND-CP vdi cac diem can chii y dudi day:
Mdt la, vdi trudng hpp SXKD trong khau npi dia, NNT theo phuong phap ke khai se bi co quan tiiue ah dinh so' tien thuf phai ngp trong cac trudng hpp: (i) Khong dang ky thuf tiieo quy dinh tgi Dieu 22 Lugt Qudn ly tiiue; (u) Khdng ngp ho so khai thue h:ong tiidi hgn mudi ngay, kf tii ngay hft thdi hgn nop ho so khai thuf hoac ngay het thdi hgn gia han nop ho so khai thuf theo quy dinh; (iii) Khdng bo sung ho so khai thuf theo yfu cau ciia co quan quan ly thuf hoge da bo sung hd' so khai thuf nhimg khong day du, trung tiiirc, chinh xdc cac can cii tinh thue'de xac dinh so'thuf phai ngp; (iv) Khdng xuat tiinh tai lieu k f toan, hda don, chiing tir va cac tai lieu lifn quan doi vifc xac dinh cac yeu to' lam can cii tinh thuf khi da hft thdi ban kiem tra thuf, tharii tra thue tgi tav sd ciia NNT; (v) Qua kifm tra thuf) thanh tra thuf ma cd can cii chiing minh NNT hach toan ke' toan khdng diing quy dinh, so Hfu tren so kf toan khdng day dii, khong chtnh xac, trung thvrc dan doi khdng xac dinh diing cdc yfii to' lam cdn cii tfnh so' tiiuf phai npp; (vi) NNT cd dau hifu bd trdn hoac phat tan tai sdn df khdng thuc hien nghia vii thuf; (vii) NNT tuy da nop hd so khai thuf cho co quan quan ly thuf nhung khdng tu tinh dupe so'thuf phdi nop.
Hai la, viee ah dinh thuf qua kifm tra, thanh tra phat hifn cd sd sdch ke'toan, hoa don, chiing tir khdng day dil hoac kf khai, tinh thuf khdng dung vdi thirc te'thi CO quan thuf thvrc hifn ah dinh ty If GTGT tinh trfn doanh thu va ty If thu nhap tinh tren doanh thu theo quy dinh cua phap luat df tinh ra so'tioi thuf.
Ba Id, CO quan hai quan thyc hifn ah duih thue dol vdi hang hda XNK trong cac tnrdng hpp: (i) Khai thuf dvra vao cat. iai lieu khdng hpp phdp df khai thuf, tinh thue; khong kf khai hogc ke khai khdng day dii, chinh xac cdc npi dung lifn quan doi xac dinh nghia VVI thuf; (ii) NNT tir chdl hoac tri hoan, keo dai qua thdi han quy dinh ve vifc cung cap cdc tai lieu lifn quan tiieo yeu eau oia co quan hai quan df xac dinh so' i!ll 38
thuf phdi npp; khdng chiing minh hogc qua tiidi han quy dinh ma khdng gidi txinh dupc eae npi dung li&i quan d a i vifc xde dinh nghia vu thue tiieo quy dinh oia phap lugt; khdng chap hanh quyft dinh Man tra, thanh tra oia eo quan hdi quan; (iii) Ca quan hai quan cd du CO sd chiing minh vifc khai bao hi gia hai quan oia NNT khdng diing vdi hi gia giao dich tiiuc tf; (iv) Ngudi khai thuf khdng tir tinh dupe so thue phai ngp;
(v) Cac tnrdng hpp khac do ca quan hai quan hogc CO quan khac phat hien viee ke khai, tfnh thue khong diing vdi quy dinh eiia phap lugt.
Bon la, ddi vdi vifc ah dinh timg yfu to'lien quan d o i vifc xac dinh so' tioi thuf phdi nop tM tiiirc hien trong cac trudng hpp: (i) Qua kiem tra hd so khai
Trong thdi gian nop din tiin thue ntf, ngddi nop thue van phdi ndp tiin ehdm nop theo rnCtc 0,05%/ngdy tren sd tien thue ehdm ndp;
ngadi nop thue co trach nhiim nop dCi sd tien thue, tiin cham ndp da cam kit.
thue) CO quan quan ly thuf cd can eii cho rang NNT khai chua du hoac chua diing cac yfu to lam co so xde dinh so' tiiuf phdi npp, da yfu cau NNT khai bo sung nhimg hp khdng khai bo sung theo yfu cau oia CO quan qudn ly thuf; (ii) Qua kiem tra sd k f todn, hoa don, chiing tir lien quan dfn vifc xac djnh so' thuf phai nop, CO quan qudn ly thuf cd co sd chiing minh NNT hach toan khdng diing, khdng trung thtrc cac yeu to' lien quan d o i vifc xac dinh so' tioi thuf phai nop; (iii) NNT hach toan gia ban hang hda, dich vu khdng diing vdi gja t h i ^ t f thanh toan lam gidm doanh tiiu tmh thuf hogc hgch todn gia mua hang hda, nguyen vat Hfu phuc vu cho san xuat, kinh doanh khdng theo gia tiiuc tf thanh todn phii hpp thi trudng lam tang chi phi, tang thuf GTGT dupc khau trii, gjam nghia vy thuf phai nop; (iv) NNT khong gidi trinh hogc khong chiing minh dupc tinh tnmg tiiirc, chmh xac ve cac npi dung Ken quan deh vifc xac dinh sd lupng, chimg lo?i, xuat xii, tri gia tinh thue) ma sd) miic thuf'suat hoge so tioi thuf dupc mifn, giam, dupc hoan ciia hang hoa XNK; (v) NNT ngp ho so khai thuf nhung khdng xac dinh dupc cac yeii to' lam eo sd xac dinh can cii tinh thuf hoac cd xde dinh dupc cac yeii to' lam eo sd xac dinh cdn cii tinh thuf nhimg khdng ti^ tinh dupc so thuf phai npp.
Nam la, vifc ah dinh tiiuf nha't thift phdi dya vdo cac thdng tin ttr cac nguon theo quy dinh o i a phdp lugt. Thii nhat, co sd dii lifu cua co quan qudn ly Ihue thu thap tir: Hd so khai thue) so' t h u f da ngp ciia cac ky, lan khai thue truoc; Thdng tin ve cac giao
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dich kinh tf' giiia NNT voi tS chiic, ca nhan cd Ufn quan; Thdng tin ciia cac eo quan quan ly nha nudc cung ca'p; vd Thdng tin khac do co quan quan ly thuf thu thgp dupc. Thii hai, phai cd cdc Ihdng tin ve: (i) NNT kinh doanh cimg mat hang, ngdnh nghe, cimg quy md tgi dja phuong. Nfii tgi dia phuong khong cd thong tin thi lay thdng tin ve mgt hang, ngdnh nghe, quy md eua ngirdi npp thuf tgi dia phuong khac; (ii) So thue phdi npp binh quan cua mpt so eo sd kinh doanh cimg ngdnh nghe, cimg mat hang tai dia phuong. Trudng hpp tgi dia phuong khdng cd thdng tin ve mOt sd co sd kinh doanh cimg nganh nghf, cimg m | t hang eiia NNT thi lay sd'thuf phai npp binh quan cua mOt sd co sd kinh doanh cimg nganh nghe, mat hdng tgi dia phuong khac; (ui) phai dvra vao tai lifu, kft qua kifm tra, thanh tra cdn hifu Ivrc.
Diiu kiin dp dung quy djnh dn han ndp thui XNK Nghi dinh so 83/2013/ND-CP quy dinh cu tiif cac dieu kien dupc dp dyng thdi gian an han npp thuf 275 ngay ddi vdi nguyen lieu, vat tu nhap khau df sdn xudt hdng hda xuat khau, Theo dd, NNT phai dap ling dil 05 (ndm) dieu k i ^ la: (i) Cd eo sd sdn xuat hang xuat kha'u tren lanh tiid' Vift Nam vdi muc dich df xuat khau; (u) Cd hogt dpng XNK trong thdi gian it nhdt 02 nam lifn tvie tinh dfn ngay dang ky td khai hdi quan cho 16 hdng nguyen lieu, vat tu nhap khau de sdn xuat hang hda xuat khau; ddng thdi, trong thdi gian 02 nam trd ve trude, kf tir ngay dang ky td khai hdi quan cho Id hang nhgp khau (NK) nay NNT khdng bi xir ly vf hdnh vi buon lau, van chuyen trdi ph^p hang hda qua bien gidi; khdng bi xii ly vf hdnh vi trdn thuf) gian lan thuong mgi; (iii) NNT khdng np tien thuf qud hgn, tien chgm npp, tien phgt dcS vdi hang hda XNK tgi thdi diem ddng ky td khai hdi quan; (iv) NNT khdng bi ca quan nha nudc cd thain quyoi xii phat vi phgm hanh chinh vf Enh vuc kf todn trong 2 nam lifn tvic tinh tir ngay dang ky td khai hdi quan trd ve trude; va (v) NNT thvrc hifn thanh todn qua ngan hdng hang hda nhgp khau de san xuat hang hda xuat khau.
Ndp djn tiin t h u i ntf
Ddy la quy dinh mdi eiia Lugt sd'21/QH-2012 nham tgo dieu kifn ho trp eho NNT thugc tnrdng hpp bi cuong chf thi hanh quyft dinh hanh chinh thue dang cd khd khdn ve ddng tioi ma khdng thf npp mpt lah so'thuf bi eudng ehf'hdnh ehinh. Thdi hgn tdi da dupc npp dan tien thuf'np Id khdng qud 12 thang kf tir ngay bat dau oia thdi hgn eudng ehf thi hanh quyet dinh hdnh chinh thuf. NNT phdi cd van bdn de nghi npp
Tk\CH\HH •Thdng09/2013 dSi, cd cam kft tioi dp thirc hifn npp dan tioi thuf np, tioi chgm npp vao NSNN (chia dfu sd'tioi np df ngp dan theo thing) va cd bdo lanh ciia to' chiic tm dyng ve so thuf nay ttieo quy dinh eua phdp lugt. Dm vdi NNT dang cd hang hda XNK ttu ngoai ede dieu kifn trfn, phdi nop du so tioi thuf ciia 16 hang dang ldm ttiu tyc hdi quan tnrdc khi thdng quan hoge gidi phdng hang hogc phdi cd bdo lanh ciia td chiic tin dvmg.
Luu y rang, trong ttidi gian npp dan tioi thuf np, NNT van phdi ngp tien chgm ngp theo miic 0,05% trfn ngay trfn sd'tioi thuf chgm ngp; NNT ed trdeh nhifm nop du so tifn thuf, tioi chgm npp dd cam kft. Trudng hpp ngudi nop thuf vi pham cam kft ve tioi dg ngp dan tien thuf np, tien cham npp, to chiic bao lanh cd trdch nhifm npp thay cho NNT, bao gdm tifn tiiuf np, tien chgm npp theo miic 0,05% trfn ngay dupc npp dan va tien cham npp theo miic 0,07% trfn ngdy tinh trfn sd'tien cham nop kf tir thdi difrn vi phgm cam kft ve tioi dp nop d&i tifn tiiuf np.
Cdng khai thdng tin ve ngUcI nop thue Theo quy dinh cua Luat Quan ly thue'va Nghj dinh so 83/2013/ND-CP thi co quan quan ly thuf dupc cdng khai thdng tin vi phgm phdp lugt ve thuf oia NNT trong cac trudng hpp:
Mot la, NNT cd hanh vi tio'n thue) chifm dogt tioi thuf) mua bdn hda don bat hpp phdp, lam mat hda don, vi pham phap luat ve thuf roi bd trdn khdi trvi sd kinh doanh, tifp tay cho hanh vi tron thue) khdng npp tioi tiiuf diing tiidi hgn sau khi co quan quan ly thuf da dp dvmg cdc bifn phap xir phgt, cuong chf'thu np thuf.
Hai la, NNT cd hanh vi vi phgm phap lugt ve thuf lam anh hudng doi quyen Igi va nghia vy npp thuf ciia to chlic, ca nhan khac.
Ba Id, NNT tir chdl khdng cung cfp thdng tin, tai Ueu cho CO quan qudn ly thuf; khdng chap hdnh quyft djnh Idem tia, thanh tra va cdc yfu cau khde cua co quan qudn ly thuf theo quy dinh ciia phap lugt.
Boh Id, NNT cd hanh vi chong ddi, ngan cdn cdng chlic thue) cdng chiic hai quan thi hanh cdng vy... ™
Don vi, doanh nghiep, cd nhdn c6 nhu c&u diidc cdc chuyen gia phdn tfch, binh ludn vi nhCfng ctf che, chinh sdch mdi do Bg Tdi chinh ban hdnh, di nghi liin hi vdd Tda sogn Tgp chf Tdi chfnh.
Lien he: Biin tdp viin Hdng Vdn Dien thogi: (04)39330036 - 098.920.7369 Email: [email protected]
