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Quy cid1 muc thu, ty" I¢ dieu t;e't (9c) Le phi d~lng k}' ell tru, Le phi cap cllt'mg minh nhan dan YLl Le phi cap b.in suo, L~ phi chimg tlurc.

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Dicu 1. Quy dinh vc mire thu. t~' IC dicu tiet (C; ) vc L0 phi lUng k:' nf uu. Lc phi c:ip clurng minh nh.m dun \:1 Lc plu eCtp ban suo. Lc phf chLrn~ tlun. nhu xau: I. \ILI'c thu L¢ phi cap ban suo. L~ phi cluing thuc: a. \ICrc thu: - C~lP ban xao ur so g6c: 3,000 ciL'mg/IXII1,

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2. Cac tnf<'J'llg hop khtmg thu le phi cap ch(rng minh nhan dim g6m: - 86. me, \'0'. chong. con duoi 18 lu(;i CL[~I lid :--:5: thLJ"~mg binh. ("I'n dU"Cli I~

~u,':i\"·L:~t ihuong binh. - Cong dan ihuoc xii, thi tran

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hop mien thu le phi cap cluing minh

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thu khi cCtp moi chu'ng minh nh.m dun bau g(im C~I IrUCI"l1g Ihl'p cCtp l'hL'rng minh nh.m dC11l do Ill,'t hanxu' dung ( qu.i J 5 n.unkc tLI" ng:ly c:lr11.

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