{"id":17584,"date":"2015-11-14T09:56:42","date_gmt":"2015-11-14T09:56:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17584"},"modified":"2016-12-08T10:26:52","modified_gmt":"2016-12-08T10:26:52","slug":"quy-dinh-chi-tiet-doi-tuong-va-cac-hanh-vi-vi-pham-hanh-chinh-ve-thue-theo-thong-tu-1662013tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17584","title":{"rendered":"Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 c\u00f3 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0\u00a0h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf\u00a0<\/strong><\/span><\/h2>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3\u00a0t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m), kh\u00f4ng ph\u00e2n bi\u1ec7t c\u1ed1 \u00fd ho\u1eb7c v\u00f4 \u00fd \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf), Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00eau tr\u00ean v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf g\u1ed3m:<\/em><\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/em><\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/em><\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

    \n
  • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/li>\n
  • \u00a0T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/li>\n
  • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/li>\n<\/ul>\n

    2. C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

    Theo kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    \u201c3. C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, bao g\u1ed3m:<\/em><\/span><\/p>\n

    a) H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/em><\/span><\/p>\n

    H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf: h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh; h\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf; h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh; h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf; h\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n

    H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/em><\/span><\/p>\n

    H\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/em><\/span><\/p>\n

    b) H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan:<\/em><\/span><\/p>\n

    H\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf;<\/em><\/span><\/p>\n

    H\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/em><\/span><\/p>\n

    H\u00e0nh vi kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

    a.H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/span><\/p>\n

      \n
    • H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf:<\/span><\/li>\n<\/ul>\n

      \u00a0 \u00a0 \u00a0+ H\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi \u00a0 \u00a0 \u00a0 \u00a0 \u00a0h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

      \u00a0 \u00a0 \u00a0+ H\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y\u00a0 \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/p>\n

      \u00a0 \u00a0 \u00a0+ H\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

      \u00a0 \u00a0 \u00a0+ H\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><\/p>\n

      \u00a0 \u00a0 \u00a0+ H\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ch\u00ednh thu\u1ebf;<\/span><\/p>\n

        \n
      • H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/li>\n
      • H\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<\/ul>\n

        b.H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan<\/span><\/strong><\/span><\/p>\n

          \n
        • H\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf;<\/span><\/li>\n
        • H\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/span><\/li>\n
        • \u00a0H\u00e0nh vi kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/li>\n<\/ul>\n

          Chi ti\u1ebft v\u1ec1 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf Chi ti\u1ebft Quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Tr\u00ean \u0111\u00e2y l\u00e0 Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18443,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2117],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17584"}],"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=17584"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17584\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18443"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17584"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}