{"id":17600,"date":"2015-11-14T10:35:05","date_gmt":"2015-11-14T10:35:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17600"},"modified":"2016-12-08T10:21:26","modified_gmt":"2016-12-08T10:21:26","slug":"quy-dinh-thoi-hieu-xu-phat-va-thoi-han-truy-thu-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17600","title":{"rendered":"Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, n\u1ebfu c\u00f2n trong th\u1eddi hi\u1ec7u s\u1ebd b\u1ecb x\u1eed ph\u1ea1t. N\u1ebfu h\u1ebft th\u1eddi hi\u1ec7u s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t. V\u1eady th\u1ebf n\u00e0o l\u00e0 th\u1eddi hi\u1ec7n x\u1eed ph\u1ea1t h\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 v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/strong><\/span><\/p>\n

1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

Theo \u0110i\u1ec1u 155 trong B\u1ed9 Lu\u1eadt D\u00e2n S\u1ef1, th\u1eddi hi\u1ec7u l\u00e0 th\u1eddi h\u1ea1n do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u00e0 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n \u0111\u00f3 th\u00ec ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n d\u00e2n s\u1ef1, \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1 ho\u1eb7c m\u1ea5t quy\u1ec1n kh\u1edfi ki\u1ec7n. V\u1eady th\u1eddi hi\u1ec7u trong vi\u1ec7c x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/em><\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf b\u1eb1ng \u0111i\u1ec7n t\u1eed th\u00ec ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/em><\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi 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 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m; h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 05 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m l\u00e0 ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh 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 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, h\u00e0nh vi tr\u1ed1n thu\u1ebf l\u00e0 ng\u00e0y ti\u1ebfp theo ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m n\u1ebfu \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/em><\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/em><\/span><\/p>\n

d) Trong th\u1eddi hi\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c Kho\u1ea3n n\u00e0y m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u t\u1ea1i \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m m\u1edbi ho\u1eb7c th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t.<\/em><\/span><\/p>\n

Ng\u00e0y ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t l\u00e0 ng\u00e0y ng\u01b0\u1eddi vi ph\u1ea1m t\u1ef1 gi\u00e1c \u0111\u1ebfn c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t tr\u00ecnh b\u00e1o v\u00e0 nh\u1eadn th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn vi\u1ec7c n\u00e0y v\u00e0 l\u01b0u 01 b\u1ea3n v\u00e0o h\u1ed3 s\u01a1 vi ph\u1ea1m, 01 b\u1ea3n giao cho ng\u01b0\u1eddi vi ph\u1ea1m.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n