{"id":12315,"date":"2015-09-04T07:31:17","date_gmt":"2015-09-04T07:31:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12315"},"modified":"2016-11-11T08:20:03","modified_gmt":"2016-11-11T08:20:03","slug":"nghi-dinh-so-1292004nd-cp","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12315","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Ngh\u1ecb<\/span><\/p>\n

NGH\u1eca \u0110\u1ecaNH C\u1ee6A CH\u00cdNH PH\u1ee6<\/span><\/strong>
\nQuy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u <\/span><\/strong>
\nc\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/strong>
\n_______<\/span><\/strong><\/p>\n

CH\u00cdNH PH\u1ee6<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2003, Lu\u1eadt Doanh nghi\u1ec7p ng\u00e0y 12 th\u00e1ng 6 n\u0103m 1999, Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ng\u00e0y 12 th\u00e1ng 11 n\u0103m 1996 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ng\u00e0y 09 th\u00e1ng 6 n\u0103m 2000 v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2003;<\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/p>\n

NGH\u1eca \u0110\u1ecaNH :<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/h1>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh).<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng <\/span>
\nC\u0103n c\u1ee9 \u0111i\u1ec3m c, d, \u0111, e kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau \u0111\u00e2y:<\/span>
\n1. C\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1ed3m:<\/span>
\na) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/span>
\nb) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n;<\/span>
\nc) C\u00f4ng ty c\u1ed5 ph\u1ea7n;<\/span>
\nd) C\u00f4ng ty h\u1ee3p danh; <\/span>
\n\u0111) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n;<\/span>
\ne) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/span>
\ng) Chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\nh) V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\ni) H\u1ee3p t\u00e1c x\u00e3;<\/span>
\nk) H\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c.<\/span><\/p>\n

2. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n; ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n; ng\u01b0\u1eddi kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/h2>\n

\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, g\u1ed3m:<\/span>
\na) Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/span>
\nb) C\u00e1c kho\u1ea3n ph\u1ea3i thu;<\/span>
\nc) H\u00e0ng t\u1ed3n kho;<\/span>
\nd) \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n;<\/span>
\n\u0111) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\ne) \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n;<\/span>
\ng) T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, g\u1ed3m: <\/span>
\na) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n;<\/span>
\nb) Ph\u1ea3i tr\u1ea3 n\u1ee3 vay;<\/span>
\nc) Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean;<\/span>
\nd) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

3. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, g\u1ed3m: <\/span>
\na) V\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span>
\nb) C\u00e1c qu\u1ef9; <\/span>
\nc) L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span>
\n4. C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed kinh doanh; thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c.<\/span>
\n5. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n6. K\u1ebft qu\u1ea3 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>
\n7. C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 4. Tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n; \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span>
\n2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng thanh tra, ki\u1ec3m tra, \u0111i\u1ec1u tra, ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c c\u01a1 quan \u0111\u01b0\u1ee3c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1eef g\u00ecn, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span>
\n3. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 5. M\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. M\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n bao g\u1ed3m m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn. <\/span>
\na) M\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh n\u1ed9i dung, k\u1ebft c\u1ea5u c\u1ee7a m\u1eabu m\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang v\u1ec1 bi\u1ec3u m\u1eabu, n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p ghi c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/span>
\nb) M\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn l\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh; ngo\u00e0i c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam ch\u1ec9 ti\u00eau ho\u1eb7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c m\u1eabu bi\u1ec3u cho ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi ch\u00e9p v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh danh m\u1ee5c v\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c, danh m\u1ee5c v\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn; quy \u0111\u1ecbnh v\u1ec1 in v\u00e0 ph\u00e1t h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 6. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh cho ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1 b\u1ea3o \u0111\u1ea3m an to\u00e0n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd, truy\u1ec1n tin v\u00e0 l\u01b0u tr\u1eef.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u00f9ng trong k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ee9a trong c\u00e1c v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh to\u00e1n.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, th\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed khi b\u1ea3o qu\u1ea3n, \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf d\u1ea1ng nguy\u00ean b\u1ea3n m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i ho\u1eb7c nh\u1eadn nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ee7 thi\u1ebft b\u1ecb ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eed d\u1ee5ng khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 7. \u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 thanh to\u00e1n, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) C\u00f3 \u0111\u1ecba \u0111i\u1ec3m, c\u00e1c \u0111\u01b0\u1eddng truy\u1ec1n t\u1ea3i th\u00f4ng tin, m\u1ea1ng th\u00f4ng tin, thi\u1ebft b\u1ecb truy\u1ec1n tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u khai th\u00e1c, ki\u1ec3m so\u00e1t, x\u1eed l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

b) C\u00f3 \u0111\u1ed9i ng\u0169 ng\u01b0\u1eddi th\u1ef1c thi \u0111\u1ee7 tr\u00ecnh \u0111\u1ed9, kh\u1ea3 n\u0103ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 thanh to\u00e1n;<\/span><\/p>\n

c) C\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 giao d\u1ecbch thanh to\u00e1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) C\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 giao d\u1ecbch thanh to\u00e1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

b) X\u00e1c l\u1eadp ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ef9 thu\u1eadt c\u1ee7a v\u1eadt mang tin;<\/span><\/p>\n

c) Cam k\u1ebft v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra do ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh l\u1eadp kh\u1edbp, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 8. Gi\u00e1 tr\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, gi\u00e1 tr\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Khi m\u1ed9t ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed s\u1ebd c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u00e0 khi \u0111\u00f3 ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.<\/span><\/p>\n

2. Khi m\u1ed9t ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y th\u00ec ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u00f3 ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.<\/span><\/p>\n

3. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, s\u1eed d\u1ee5ng, ki\u1ec3m so\u00e1t, x\u1eed l\u00fd, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

\u0110i\u1ec1u 9. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed l\u00e0 th\u00f4ng tin d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c g\u1eafn k\u00e8m m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed nh\u1eb1m x\u00e1c l\u1eadp m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa ng\u01b0\u1eddi g\u1eedi v\u00e0 n\u1ed9i dung c\u1ee7a d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u00f3. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed x\u00e1c nh\u1eadn ng\u01b0\u1eddi g\u1eedi \u0111\u00e3 ch\u1ea5p nh\u1eadn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung th\u00f4ng tin trong ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span>
\n2. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1 b\u1eb1ng kho\u00e1 m\u1eadt m\u00e3; ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp ri\u00eang cho t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u1eadp v\u00e0 nh\u1eefng ng\u01b0\u1eddi li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh an to\u00e0n v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tay tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt gi\u1ea3i m\u00e3 th\u00ec ph\u1ea3i thay \u0111\u1ed5i l\u1ea1i k\u00fd hi\u1ec7u m\u1eadt, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, c\u00e1c kho\u00e1 b\u1ea3o m\u1eadt v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng k\u00fd hi\u1ec7u m\u1eadt, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, m\u00e3 kho\u00e1 b\u1ea3o m\u1eadt ph\u1ea3i b\u1ea3o \u0111\u1ea3m b\u00ed m\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, n\u1ebfu \u0111\u1ec3 l\u1ed9 g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u1ee7a c\u00e1c b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n

\u0110i\u1ec1u 10. Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng v\u00e0 m\u1ee9c ti\u1ec1n b\u00e1n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, khi b\u00e1n l\u1ebb h\u00e0ng ho\u00e1 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u1eeb khi ng\u01b0\u1eddi mua h\u00e0ng y\u00eau c\u1ea7u giao ho\u00e1 \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp v\u00e0 giao ho\u00e1 \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh. H\u00e0ng ho\u00e1 b\u00e1n l\u1ebb ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh tuy kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0ng v\u1eabn ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f3 th\u1ec3 l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p c\u1ee7a b\u1ea3ng k\u00ea \u0111\u1ec3 l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng trong ng\u00e0y theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi mua s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ho\u1eb7c \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp v\u00e0 giao li\u00ean 2 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng cho m\u00ecnh \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau ghi tr\u00ean ho\u00e1 \u0111\u01a1n v\u00e0 t\u1eeb ch\u1ed1i kh\u00f4ng nh\u1eadn ho\u00e1 \u0111\u01a1n ghi sai c\u00e1c ch\u1ec9 ti\u00eau, ghi ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb v\u1edbi li\u00ean ho\u00e1 \u0111\u01a1n l\u01b0u c\u1ee7a b\u00ean b\u00e1n.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 in ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1ef1 in ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng in ho\u00e1 \u0111\u01a1n v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn in, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, k\u00fd hi\u1ec7u, s\u1ed1 th\u1ee9 t\u1ef1 ho\u00e1 \u0111\u01a1n. Sau m\u1ed7i l\u1ea7n in ho\u00e1 \u0111\u01a1n ho\u1eb7c k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng in ph\u1ea3i th\u1ef1c hi\u1ec7n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in.<\/span><\/p>\n

4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng theo \u0111\u00fang quy \u0111\u1ecbnh; kh\u00f4ng \u0111\u01b0\u1ee3c mua, b\u00e1n, trao \u0111\u1ed5i, cho ho\u00e1 \u0111\u01a1n ho\u1eb7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u1ec3 k\u00ea khai tr\u1ed1n l\u1eadu thu\u1ebf; ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i, c\u00f3 n\u1ed9i quy qu\u1ea3n l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u gi\u1eef ho\u00e1 \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u01b0 h\u1ecfng, m\u1ea5t ho\u00e1 \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c b\u1ecb m\u1ea5t ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf c\u00f9ng c\u1ea5p.<\/span><\/p>\n

\u0110i\u1ec1u 11. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 22 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u01b0u b\u1ea3n ch\u00ednh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb sao ch\u1ee5p.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 d\u1ef1 \u00e1n vay n\u1ee3, vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo cam k\u1ebft ph\u1ea3i n\u1ed9p b\u1ea3n ch\u1ee9ng t\u1eeb ch\u00ednh cho nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee9ng t\u1eeb sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu b\u1ea3n ch\u00ednh ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee9ng t\u1eeb sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, h\u1ecfa ho\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ebfn \u0111\u01a1n v\u1ecb mua ho\u1eb7c \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 xin sao ch\u1ee5p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb m\u1ea5t. Tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c;<\/span><\/p>\n

d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 12. D\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ch\u1eef vi\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i, khi s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

2. C\u00e1c ch\u1ee9ng t\u1eeb \u00edt ph\u00e1t sinh th\u00ec ph\u1ea3i d\u1ecbch to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb. C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec ph\u1ea3i d\u1ecbch c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. B\u1ea3n d\u1ecbch ch\u1ee9ng t\u1eeb ra ti\u1ebfng Vi\u1ec7t ph\u1ea3i \u0111\u00ednh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 13. L\u1ef1a ch\u1ecdn v\u00e0 c\u1ee5 th\u1ec3 ho\u00e1 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 2 v\u00e0 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c c\u1ee5 th\u1ec3 ho\u00e1 s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n m\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

3. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h, k kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u1eadp s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 14. Ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng m\u00e1y vi t\u00ednh<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 27 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng m\u00e1y vi t\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng m\u00e1y vi t\u00ednh th\u00ec ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span>
\n\u0110i\u1ec1u 15. K\u1ef3 h\u1ea1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 29 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, k\u1ef3 h\u1ea1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\n2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n.<\/span>
\n3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ngo\u00e0i vi\u1ec7c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, c\u00f2n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd. <\/span>
\n\u0110i\u1ec1u 16. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c, th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3 c\u00f2n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c trong c\u00f9ng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3. <\/span>
\n2. C\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n qu\u00fd v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c.<\/span>
\n\u0110i\u1ec1u 17. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn v\u00e0 l\u00e0m tr\u00f2n s\u1ed1 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c, n\u1ebfu c\u00f3 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o tr\u00ean 9 ch\u1eef s\u1ed1 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 ngh\u00ecn \u0111\u1ed3ng (1.000 \u0111\u1ed3ng) ho\u1eb7c tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng) \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 ngh\u00ecn \u0111\u1ed3ng ho\u1eb7c tri\u1ec7u \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. Khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch: ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng n\u0103m (5) tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam m\u1ed9t (1) \u0111\u01a1n v\u1ecb; n\u1ebfu nh\u1ecf h\u01a1n n\u0103m (5) th\u00ec kh\u00f4ng t\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 18. Chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 29, \u0110i\u1ec1u 30 v\u00e0 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i khi g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u1edf Vi\u1ec7t Nam ph\u1ea3i ghi theo \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

\u0110i\u1ec1u 19. N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, n\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea, c\u01a1 quan c\u1ea5p \u0111\u0103ng k\u00fd kinh doanh c\u00f9ng c\u1ea5p v\u00e0 c\u01a1 quan kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p.<\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 20. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n

a) Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd:<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd; \u0111\u1ed1i v\u1edbi T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y;<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd cho T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c:<\/span>
\na) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/span>
\nb) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 21. Th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 32 v\u00e0 \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/span>
\na) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc th\u1eddi h\u1ea1n c\u00f4ng khai ch\u1eadm nh\u1ea5t l\u00e0 120 ng\u00e0y;<\/span>
\nb) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n do T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng ch\u1eadm h\u01a1n 90 ng\u00e0y.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c:<\/span>
\na) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 120 ng\u00e0y;<\/span>
\nb) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 22. N\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c, trong \u0111\u00f3 c\u00f3 T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty m\u1eb9 khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i n\u1ed9p c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i c\u00f4ng khai c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con.<\/span><\/p>\n

\u0110i\u1ec1u 23. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m: V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h, k kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u1eabn ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 24. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 c\u01a1 quan kh\u00e1c \u1edf Trung \u01b0\u01a1ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n

2. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng do m\u00ecnh qu\u1ea3n l\u00fd.<\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean, trong \u0111\u00f3 c\u00f3 T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

\u0110i\u1ec1u 25. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n

2. C\u01a1 quan Thanh tra Nh\u00e0 n\u01b0\u1edbc, Thanh tra T\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m tra, thanh tra, ki\u1ec3m to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 26. Ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 22 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp \u201cBi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n\u201d. Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5: l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp \u201cBi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n\u201d. Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5: l\u00fd do, lo\u1ea1i t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, hi\u1ec7n tr\u1ea1ng c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu; n\u1ebfu t\u1ea1m gi\u1eef th\u00ec ghi r\u00f5 th\u1eddi gian s\u1eed d\u1ee5ng, th\u1eddi gian tr\u1ea3 l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; \u0111\u1ed3ng th\u1eddi ph\u1ea3i sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu v\u00e0 k\u00fd, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp tr\u00ean m\u00e1y vi t\u00ednh nh\u01b0ng ch\u01b0a in ra gi\u1ea5y th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n in ra gi\u1ea5y v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu.<\/span><\/p>\n

\u0110i\u1ec1u 27. Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef g\u1ed3m:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

2. S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb;<\/span><\/p>\n

4. T\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n ngo\u00e0i c\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh \u1edf kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m: c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, Quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn, ph\u00e2n ph\u1ed1i c\u00e1c qu\u1ef9 t\u1eeb l\u1ee3i nhu\u1eadn, Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, truy thu thu\u1ebf, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ki\u1ec3m tra, thanh tra, ki\u1ec3m to\u00e1n; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu; bi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 28. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu, b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu, b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 m\u1ed9t b\u1ea3n ch\u00ednh nh\u01b0ng c\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef \u1edf c\u1ea3 hai n\u01a1i th\u00ec m\u1ed9t trong hai n\u01a1i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef b\u1ea3n ch\u1ee9ng t\u1eeb sao ch\u1ee5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 s\u1ef1 an to\u00e0n, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, c\u00f3 h\u1ec7 th\u1ed1ng, ph\u1ea3i ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 29. N\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, n\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n n\u00e0o \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i kho c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3. Kho l\u01b0u tr\u1eef ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ea3o qu\u1ea3n b\u1ea3o \u0111\u1ea3m an to\u00e0n trong qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 thu\u00ea t\u1ed5 ch\u1ee9c l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean.<\/span>
\n2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u00e0 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c c\u1ea5p, ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u00e3nh th\u1ed5 n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam. Khi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u00e0 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span>
\n3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span>
\n4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ed5 ph\u1ea7n ho\u00e1, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn c\u1ed5 ph\u1ea7n ho\u00e1, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu m\u1edbi ho\u1eb7c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.<\/span><\/p>\n

5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chia, t\u00e1ch th\u00e0nh hai hay nhi\u1ec1u \u0111\u01a1n v\u1ecb m\u1edbi: n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u00e2n chia \u0111\u01b0\u1ee3c cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec ph\u00e2n chia v\u00e0 l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb m\u1edbi; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng ph\u00e2n chia \u0111\u01b0\u1ee3c th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia ho\u1eb7c b\u1ecb t\u00e1ch ho\u1eb7c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chia, t\u00e1ch \u0111\u01a1n v\u1ecb. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chia, t\u00e1ch th\u00ec l\u01b0u tr\u1eef t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi chia, t\u00e1ch.<\/span>
\n6. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn s\u00e1p nh\u1eadp c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp.<\/span>
\n7. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 an ninh, qu\u1ed1c ph\u00f2ng ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 30. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m, g\u1ed3m:<\/span>
\n1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m t\u00ednh t\u1eeb khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m nh\u01b0 phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho kh\u00f4ng l\u01b0u trong t\u1eadp t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a Ph\u00f2ng K\u1ebf to\u00e1n.<\/span><\/p>\n

2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00e1c kh\u00f4ng tr\u1ef1c ti\u1ebfp ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 31. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m, g\u1ed3m:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c b\u1ea3ng k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng, qu\u00fd, n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, bi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, trong \u0111\u00f3 c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n

2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0, bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 B\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/p>\n

4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn th\u00e0nh l\u1eadp, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n

6. T\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

\u0110i\u1ec1u 32. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u00ednh s\u1eed li\u1ec7u v\u00e0 \u00fd ngh\u0129a l\u00e2u d\u00e0i c\u1ee7a t\u00e0i li\u1ec7u, th\u00f4ng tin \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c b\u1ed9 ph\u1eadn kh\u00e1c l\u01b0u tr\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3n g\u1ed1c ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/p>\n

2. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n ph\u1ea3i l\u00e0 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m cho \u0111\u1ebfn khi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i t\u1ef1 nhi\u00ean ho\u1eb7c \u0111\u01b0\u1ee3c ti\u00eau hu\u1ef7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 33. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, th\u1ebb thanh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian, \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n v\u1edbi \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt ch\u1ed1ng tho\u00e1i ho\u00e1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ed1ng t\u00ecnh tr\u1ea1ng truy c\u1eadp th\u00f4ng tin b\u1ea5t h\u1ee3p ph\u00e1p t\u1eeb b\u00ean ngo\u00e0i.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i in ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef b\u1eb1ng b\u1ea3n g\u1ed1c tr\u00ean thi\u1ebft b\u1ecb \u0111\u1eb7c bi\u1ec7t th\u00ec ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ecdc tin ph\u00f9 h\u1ee3p \u0111\u1ea3m b\u1ea3o khai th\u00e1c \u0111\u01b0\u1ee3c khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

3. Th\u1eddi \u0111i\u1ec3m, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, n\u01a1i l\u01b0u tr\u1eef v\u00e0 ti\u00eau hu\u1ef7 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 28, 29, 30, 31, 32, 34, 35 v\u00e0 \u0110i\u1ec1u 36 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 34. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 32 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

2. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 31 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y B\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

3. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 v\u00e0 t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 31 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c.<\/span><\/p>\n

\u0110i\u1ec1u 35. Ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau hu\u1ef7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n n\u00e0o th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3 th\u1ef1c hi\u1ec7n ti\u00eau hu\u1ef7.<\/span>
\n3. Tu\u1ef3 theo \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c ti\u00eau hu\u1ef7 t\u1ef1 ch\u1ecdn. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n thu\u1ed9c lo\u1ea1i b\u00ed m\u1eadt th\u00ec ti\u00eau hu\u1ef7 b\u1eb1ng c\u00e1ch \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf b\u1eb1ng m\u00e1y ho\u1eb7c b\u1eb1ng th\u1ee7 c\u00f4ng, \u0111\u1ea3m b\u1ea3o t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 ti\u00eau hu\u1ef7 s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3. <\/span>
\n\u0110i\u1ec1u 36. Th\u1ee7 t\u1ee5c ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, th\u1ee7 t\u1ee5c ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u201cH\u1ed9i \u0111\u1ed3ng ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef\u201d. Th\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng g\u1ed3m: l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a b\u1ed9 ph\u1eadn l\u01b0u tr\u1eef.<\/span>
\n2. H\u1ed9i \u0111\u1ed3ng ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i theo t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, l\u1eadp \u201cDanh m\u1ee5c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ti\u00eau hu\u1ef7\u201d v\u00e0 \u201cBi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef\u201d.<\/span>
\n3. \u201cBi\u00ean b\u1ea3n ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef” ph\u1ea3i l\u1eadp ngay sau khi ti\u00eau hu\u1ef7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i ghi r\u00f5 c\u00e1c n\u1ed9i dung: lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 ti\u00eau hu\u1ef7, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u1ee7a m\u1ed7i lo\u1ea1i, h\u00ecnh th\u1ee9c ti\u00eau hu\u1ef7, k\u1ebft lu\u1eadn v\u00e0 ch\u1eef k\u00fd c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y.<\/span><\/p>\n

\u0110i\u1ec1u 37. B\u1ed1 tr\u00ed, b\u00e3i mi\u1ec5n k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 48 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c b\u1ed1 tr\u00ed, b\u00e3i mi\u1ec5n k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. T\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec1u ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u1eeb V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h, k kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Khi th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ngayng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebft k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i b\u1ed1 tr\u00ed ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ee3p t\u00e1c x\u00e3 ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh, sau \u0111\u00f3 ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

3. Vi\u1ec7c b\u1ed1 tr\u00ed, b\u00e3i mi\u1ec5n k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n

4. Khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u00e0n giao c\u00f4ng vi\u1ec7c v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan trong \u0111\u01a1n v\u1ecb v\u00e0 cho ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch bi\u1ebft h\u1ecd, t\u00ean v\u00e0 m\u1eabu ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi. K\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c l\u00e0m c\u1ee7a m\u00ecnh k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn b\u00e0n giao c\u00f4ng vi\u1ec7c. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169 v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan c\u1ee7a th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi gian m\u00ecnh ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n

\u0110i\u1ec1u 38. Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n chuy\u00ean m\u00f4n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau:<\/span><\/p>\n

a) K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, e kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 hai n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng th\u00ec th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 ba n\u0103m;<\/span><\/p>\n

b) K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111, g, i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb b\u1eadc trung c\u1ea5p tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 ba n\u0103m;<\/span>
\nc) K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 n\u0103m n\u0103m.<\/span>
\n2. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na) Kh\u00f4ng thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n;<\/span>
\nb) \u0110\u00e3 qua l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/span>
\n\u0110i\u1ec1u 39. Thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 56 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, vi\u1ec7c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thu\u00ea doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi c\u00f3 \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. <\/span>
\n2. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u1ea3m b\u1ea3o nh\u1eefng ti\u00eau chu\u1ea9n ngh\u1ec1 nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 51, 55, 56 v\u00e0 \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span>
\na) C\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n;<\/span>
\nb) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nc) C\u00f3 \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c c\u00f3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span>
\n4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 50 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span>
\n5. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span>
\n\u0110i\u1ec1u 40. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n.<\/span>
\n2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u01b0\u01a1ng tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng, h\u1ed9i \u0111\u1ed3ng thi tuy\u1ec3n, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n c\u1ea5p v\u00e0 thu h\u1ed3i ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 41. Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1edbi m\u1ed9t trong ba h\u00ecnh th\u1ee9c: C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n. \u0110\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t hai ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 \u0110i\u1ec1u 40 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. Vi\u1ec7c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n3. Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n4. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u00edt nh\u1ea5t m\u1ed9t ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 \u0110i\u1ec1u 40 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span>
\n\u0110i\u1ec1u 42. C\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. C\u00e1 nh\u00e2n c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00f3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf nh\u01b0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. C\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 v\u0103n ph\u00f2ng v\u00e0 \u0111\u1ecba ch\u1ec9 giao d\u1ecbch.<\/span>
\n\u0110i\u1ec1u 43. N\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n sau \u0111\u00e2y:<\/span>
\n1. L\u00e0m k\u1ebf to\u00e1n;<\/span>
\n2. L\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span>
\n3. Thi\u1ebft l\u1eadp c\u1ee5 th\u1ec3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span>
\n4. Cung c\u1ea5p v\u00e0 t\u01b0 v\u1ea5n \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1ec1 k\u1ebf to\u00e1n;<\/span>
\n5. B\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n;<\/span>
\n6. T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh;<\/span>
\n7. K\u00ea khai thu\u1ebf;<\/span>
\n8. C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c v\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 44. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 56 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m sau:<\/span>
\n1. Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span>
\n2. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span>
\n3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 cung c\u1ea5p v\u00e0 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do m\u00ecnh g\u00e2y ra.<\/span>
\n4. Th\u01b0\u1eddng xuy\u00ean trau d\u1ed3i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m ngh\u1ec1 nghi\u1ec7p, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh u\u1ef7 quy\u1ec1n.<\/span>
\n5. Tu\u00e2n th\u1ee7 s\u1ef1 qu\u1ea3n l\u00fd ngh\u1ec1 nghi\u1ec7p v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh u\u1ef7 quy\u1ec1n.<\/span>
\n\u0110i\u1ec1u 45. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n1. L\u00e0 b\u1ed1, m\u1eb9; v\u1ee3, ch\u1ed3ng; con; anh ch\u1ecb em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, k\u1ec3 c\u1ea3 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, e, g, i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. C\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi kh\u00e1ch h\u00e0ng.<\/span>
\n3. Kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c, chuy\u00ean m\u00f4n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span>
\n4. \u0110ang l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng thu\u00ea cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi kh\u00e1ch h\u00e0ng.<\/span>
\n5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 nh\u1eefng y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ho\u1eb7c tr\u00e1i v\u1edbi y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh.<\/span>
\n6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n\u0110i\u1ec1u 46. Quy\u1ec1n tham gia t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n<\/span>
\nC\u0103n c\u1ee9 \u0110i\u1ec1u 58 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, quy\u1ec1n tham gia t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c Hi\u1ec7p H\u1ed9i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n trong c\u00e1c doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n tham gia H\u1ed9i K\u1ebf to\u00e1n Vi\u1ec7t Nam. Doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u0103ng k\u00fd danh s\u00e1ch h\u00e0nh ngh\u1ec1 v\u1edbi H\u1ed9i K\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a H\u1ed9i K\u1ebf to\u00e1n v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 theo s\u1ef1 u\u1ef7 quy\u1ec1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd danh s\u00e1ch doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n.<\/span>
\n\u0110i\u1ec1u 47. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>
\n1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng C\u00f4ng b\u00e1o.<\/span>
\n2. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00e1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec1u h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/span>
\n\u0110i\u1ec1u 48. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span>
\n1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span>
\n TM. CH\u00cdNH PH\u1ee6<\/span>
\n TH\u1ee6 T\u01af\u1edaNG<\/span>
\nN\u01a1i nh\u1eadn :<\/span>
\n– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng,<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng CP,<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, <\/span>
\n c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, <\/span>
\n th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW,<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i,<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c UB c\u1ee7a Qu\u1ed1c h\u1ed9i,<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc,<\/span>
\n– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng, <\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao, Phan V\u0103n Kh\u1ea3i \u0111\u00e3 k\u00fd<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao, <\/span>
\n– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3, <\/span>
\n– H\u1ecdc vi\u1ec7n H\u00e0nh ch\u00ednh qu\u1ed1c gia,<\/span>
\n– C\u00f4ng b\u00e1o,<\/span>
\n– VPCP : BTCN, TBNC, c\u00e1c PCN, BNC,<\/span>
\n Ng\u01b0\u1eddi ph\u00e1t ng\u00f4n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, <\/span>
\n c\u00e1c V\u1ee5, C\u1ee5c, c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c,<\/span>
\n– L\u01b0u : KTTH (5b), VT.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n do ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 31\/05\/2004. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1514],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12315"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12315"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12315\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12315"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}