{"id":15947,"date":"2015-10-19T14:53:40","date_gmt":"2015-10-19T14:53:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15947"},"modified":"2015-10-21T08:08:25","modified_gmt":"2015-10-21T08:08:25","slug":"trinh-tu-kiem-tra-hoa-don-tai-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15947","title":{"rendered":"Tr\u00ecnh t\u1ef1 ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p"},"content":{"rendered":"

\"Tr\u00ecnh<\/h2>\n

H\u00f3a \u0111\u01a1n lu\u00f4n l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p. Khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n , th\u00ec l\u1ea1i c\u00e0ng kh\u00f3 tr\u00e1nh kh\u1ecfi nh\u1eefng sai s\u00f3t. \u0110\u1ec3 c\u00e1c b\u1ea1n chu\u1ea9n b\u1ecb t\u1ed1t \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Tr\u00ecnh t\u1ef1 ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p<\/strong>\u00a0theo quy\u1ebft \u0111\u1ecbnh 1403\/Q\u0110-TCT<\/a><\/span><\/p>\n

1. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1o, in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

1.1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u00fang, c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/strong> b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n<\/em> tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p\u00a0(theo m\u1eabu 03\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n

1.2. N\u1ed9i dung ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, g\u1ed3m: c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ki\u1ec3m tra; t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra (c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u1ea7n ki\u1ec3m tra n\u1ebfu c\u00f3); n\u1ed9i dung, ph\u1ea1m vi ki\u1ec3m tra; th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra; tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra v\u00e0 c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra; quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span><\/p>\n

1.3. Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u0169ng nh\u01b0 h\u00ecnh th\u1ee9c ki\u1ec3m tra.<\/span><\/p>\n

1.4. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra ch\u1eadm nh\u1ea5t l\u00e0 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u01b0\u1ee3c Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf k\u00fd.<\/span><\/p>\n

1.5. Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u00ec trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e3n th\u1eddi gian ki\u1ec3m tra, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u1ea3i xem x\u00e9t b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ra v\u0103n b\u1ea3n ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c ho\u00e3n th\u1eddi gian ki\u1ec3m tra.<\/span><\/p>\n

1.6. Trong th\u1eddi gian ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n, n\u1ebfu t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c l\u1eadp, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n (theo m\u1eabu 19\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span>
\n H\u1ed3 s\u01a1 tr\u00ecnh b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n g\u1ed3m:<\/span>
\n \u2013 T\u1edd tr\u00ecnh n\u00eau r\u00f5 l\u00fd do b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 D\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ban h\u00e0nh.<\/span>
\n \u2013 C\u00e1c t\u00e0i li\u1ec7u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c kh\u00f4ng vi ph\u1ea1m v\u1ec1 vi\u1ec7c t\u1ea1o, in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2.1. Vi\u1ec7c ki\u1ec3m tra theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh, khi b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh ki\u1ec3m tra, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra gi\u1ea3i th\u00edch r\u00f5 v\u1ec1 n\u1ed9i dung ki\u1ec3m tra theo quy\u1ebft \u0111\u1ecbnh. Khi k\u1ebft th\u00fac c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111o\u00e0n ki\u1ec3m tra v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh th\u1eddi gian v\u00e0 n\u1ed9i dung c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra (M\u1eabu 05\/KTTT ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span>
\n 2.2. Khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, c\u00e1c th\u00e0nh vi\u00ean \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e2n c\u00f4ng c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao. K\u1ebft th\u00fac ph\u1ea7n vi\u1ec7c \u0111\u01b0\u1ee3c giao, th\u00e0nh vi\u00ean \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u ki\u1ec3m tra v\u1edbi \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2.3. N\u1ed9i dung ki\u1ec3m tra h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

2.3.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u1ef1 in, \u0111\u1eb7t in h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u2013 Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ef1 in \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0110o\u00e0n ki\u1ec3m tra l\u1eadp bi\u00ean b\u1ea3n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u2013 Ki\u1ec3m tra h\u00ecnh th\u1ee9c, n\u1ed9i dung, t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed104\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CPng\u00e0y 14\/5\/ 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 va c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a t\u1edd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ki\u1ec3m tra m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u1ea3m b\u1ea3o n\u1ed9i dung theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n

2.3.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n<\/span>
\n Ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed104\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CPng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0110o\u00e0n ki\u1ec3m tra l\u1eadp bi\u00ean b\u1ea3n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2.4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0110o\u00e0n ki\u1ec3m tra \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan trong ph\u1ea1m vi n\u1ed9i dung th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u h\u00f3a \u0111\u01a1n gi\u1ea3 th\u00ec Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra xu\u1ea5t tr\u00ecnh c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n, c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, \u0110o\u00e0n ki\u1ec3m tra ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n t\u1ea1i c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 mua, b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u00f3 d\u1ea5u hi\u1ec7u s\u1eed d\u1ee5ng h\u00f3<\/span><\/p>\n

a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 c\u1ea7n ph\u1ea3i t\u1ea1m gi\u1eef h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2.5. Khi t\u1ea1m gi\u1eef h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u, li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span><\/p>\n

2.6. Th\u1eddi h\u1ea1n ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng qu\u00e1 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. Trong tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y c\u1ea7n ph\u1ea3i c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp t\u00e0i li\u1ec7u, ch\u1ee9ng c\u1ee9 th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 m\u1ed9t ng\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n ki\u1ec3m tra, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf gia h\u1ea1n ki\u1ec3m tra d\u01b0\u1edbi h\u00ecnh th\u1ee9c Quy\u1ebft \u0111\u1ecbnh (M\u1eabu 18\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh). Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n 01 (m\u1ed9t) l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

3. L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra<\/span>
\n 3.1. Trong th\u1eddi h\u1ea1n 5 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra, \u0110o\u00e0n ki\u1ec3m tra ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m tra (theo m\u1eabu 04\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh). Bi\u00ean b\u1ea3n ki\u1ec3m tra g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh sau:<\/span>
\n \u2013 C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 thi\u1ebft l\u1eadp bi\u00ean b\u1ea3n.<\/span>
\n \u2013 N\u00eau n\u1ed9i dung \u0111\u00e3 ki\u1ec3m tra v\u00e0 k\u1ebft lu\u1eadn t\u1eebng n\u1ed9i dung \u0111\u00e3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0nh vi, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd vi ph\u1ea1m theo th\u1ea9m quy\u1ec1n. Ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra.<\/span><\/p>\n

3.2. Bi\u00ean b\u1ea3n ki\u1ec3m tra tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 c\u00f4ng khai ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t trong \u0110o\u00e0n ki\u1ec3m tra. N\u1ebfu c\u00f3 th\u00e0nh vi\u00ean trong \u0110o\u00e0n kh\u00f4ng th\u1ed1ng nh\u1ea5t th\u00ec Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung bi\u00ean b\u1ea3n ki\u1ec3m tra. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u00e0nh vi\u00ean trong \u0111o\u00e0n ki\u1ec3m tra c\u00f3 quy\u1ec1n b\u1ea3o l\u01b0u s\u1ed1 li\u1ec7u theo bi\u00ean b\u1ea3n t\u1eebng ph\u1ea7n vi\u1ec7c \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

3.3. Bi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u01b0\u1edbc \u0110o\u00e0n ki\u1ec3m tra v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra. N\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra y\u00eau c\u1ea7u Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra ph\u1ea3i gi\u1ea3i th\u00edch c\u00e1c n\u1ed9i dung ch\u01b0a r\u00f5 trong bi\u00ean b\u1ea3n ki\u1ec3m tra.<\/span><\/p>\n

3.4. Bi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i ghi r\u00f5 s\u1ed1 trang v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m (n\u1ebfu c\u00f3) Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra ph\u1ea3i k\u00fd v\u00e0o t\u1eebng trang c\u1ee7a bi\u00ean b\u1ea3n ki\u1ec3m tra v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, \u0111\u00f3ng d\u1ea5u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 con d\u1ea5u ri\u00eang.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn bi\u00ean b\u1ea3n ki\u1ec3m tra v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong Bi\u00ean b\u1ea3n ki\u1ec3m tra.<\/span><\/p>\n

3.5. Bi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 5 b\u1ea3n, c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 nhau.<\/span>
\n \u2013 01 b\u1ea3n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra gi\u1eef.<\/span>
\n \u2013 01 b\u1ea3n \u0110o\u00e0n ki\u1ec3m tra gi\u1eef.<\/span>
\n \u2013 01 b\u1ea3n g\u1eedi cho b\u1ed9 ph\u1eadn k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/span>
\n \u2013 01 b\u1ea3n g\u1eedi b\u1ed9 ph\u1eadn \u1ea5n ch\u1ec9 (n\u1ebfu b\u1ed9 ph\u1eadn ki\u1ec3m tra thu\u1ebf ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n) ho\u1eb7c g\u1eedi b\u1ed9 ph\u1eadn ki\u1ec3m tra thu\u1ebf (n\u1ebfu b\u1ed9 ph\u1eadn \u1ea5n ch\u1ec9 ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n).<\/span>
\n \u2013 01 b\u1ea3n l\u01b0u t\u1ea1i b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

4. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra.<\/span>
\n 4.1. Ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb ki\u1ec3m tra, tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra phai b\u00e1o c\u00e1o ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh h\u00e0nh vi vi ph\u1ea1m ph\u1ea3i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u1ecb ki\u1ec3m tra c\u00f3 ngh\u0129a v\u1ee5 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra.<\/span><\/p>\n

4.2. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra, ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n (k\u00e8m theo bi\u00ean b\u1ea3n ki\u1ec3m tra) v\u00e0 th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra bi\u1ebft.<\/span><\/p>\n

4.3. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ng\u01b0\u1eddi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u01a1 quan Thu\u1ebf ph\u1ea3i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c th\u00f4ng b\u00e1o chuy\u1ec3n l\u1ea1i h\u1ed3 s\u01a1 cho C\u01a1 quan Thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb v\u1ec1 vi\u1ec7c kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t.<\/span><\/p>\n

4.4. Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn ph\u1ea3i x\u1eed l\u00fd v\u1ec1 thu\u1ebf th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra h\u00f3a \u0111\u01a1n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 cho b\u1ed9 ph\u1eadn ki\u1ec3m tra thu\u1ebf ho\u1eb7c thanh tra thu\u1ebf \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ho\u1eb7c thanh tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 tr\u00ecnh t\u1ef1 ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p,<\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00e2t kh\u00f3 \u0111\u1ec3 kh\u00f4ng c\u00f3 sai s\u00f3t khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n. V\u1eady l\u00e0m sao \u0111\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho vi\u1ec7c n\u00e0y, h\u00e3y \u0111\u1ecdc b\u00e0i vi\u1ebft tr\u00ecnh t\u1ef1 ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p<\/p>\n","protected":false},"author":7,"featured_media":16007,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1966],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15947"}],"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=15947"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15947\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16007"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15947"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}