{"id":17673,"date":"2015-11-13T10:19:05","date_gmt":"2015-11-13T10:19:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17673"},"modified":"2016-12-09T04:26:30","modified_gmt":"2016-12-09T04:26:30","slug":"quy-dinh-giai-trinh-ve-thue-cua-to-chuc-ca-nhan-vi-pham-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17673","title":{"rendered":"Quy \u0111\u1ecbnh gi\u1ea3i tr\u00ecnh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18407\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-giai-trinh-ve-thue-cua-to-chuc-ca-nhan-vi-pham-anh-chinh.jpg\" alt=\"Quy dinh giai trinh ve thue cua to chuc, ca nhan vi pham - anh chinh\" width=\"142\" height=\"124\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3 v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp th\u00ec s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n bao l\u00e2u? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Quy \u0111\u1ecbnh gi\u1ea3i tr\u00ecnh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m<\/strong>\u00a0theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\">Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">1.Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh<\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 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 b\u1ecb x\u1eed ph\u1ea1t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; h\u00e0nh vi tr\u1ed1n thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n thu\u1ebf tr\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; h\u00e0nh vi kh\u00f4ng tr\u00edch chuy\u1ec3n ti\u1ec1n trong t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 114 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/em>.\u201d<\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u1ea3i tr\u00ecnh khi vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">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 b\u1ecb x\u1eed ph\u1ea1t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%);<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u00e0nh vi tr\u1ed1n thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n tr\u1ed1n thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u00e0nh vi kh\u00f4ng tr\u00edch chuy\u1ec3n ti\u1ec1n trong t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-chi-tiet-doi-tuong-va-cac-hanh-vi-vi-pham-hanh-chinh-ve-thue-theo-thong-tu-1662013tt-btc\/\">Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00eau tr\u00ean vi ph\u1ea1m c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh <strong>tr\u1ef1c ti\u1ebfp<\/strong> ho\u1eb7c <strong>b\u1eb1ng v\u0103n b\u1ea3n<\/strong> v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n<h2><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.Th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c gi\u1ea3i tr\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng\u00a0 v\u0103n b\u1ea3n<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3a \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam kh\u00f4ng qu\u00e1 05 ng\u00e0y theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed3ng \u00fd gia h\u1ea1n gi\u1ea3i tr\u00ecnh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ef1 m\u00ecnh ho\u1eb7c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u1eedi v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c c\u00f3 t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p th\u00ec \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u00eam 05 ng\u00e0y n\u1eefa. Gia h\u1ea1n ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/muc-xu-phat-vi-pham-hanh-chinh-ve-thue-doi-voi-nguoi-nop-thue\/\">M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3b \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf khi gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp: c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi vi ph\u1ea1m v\u1ec1 th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u00eau c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u00ecnh ti\u1ebft, ch\u1ee9ng c\u1ee9 li\u00ean quan \u0111\u1ebfn h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a h\u1ecd c\u00f3 quy\u1ec1n tham gia phi\u00ean gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn, ch\u1ee9ng c\u1ee9 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Vi\u1ec7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a c\u00e1c b\u00ean li\u00ean quan; tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n g\u1ed3m nhi\u1ec1u t\u1edd th\u00ec c\u00e1c b\u00ean ph\u1ea3i k\u00fd v\u00e0o t\u1eebng t\u1edd bi\u00ean b\u1ea3n. Bi\u00ean b\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u trong h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 giao cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a h\u1ecd 01 b\u1ea3n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<em>;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham gia phi\u00ean gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn, ch\u1ee9ng c\u1ee9 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh khi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp<em>;<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft m\u1eabu Bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-giai-trinh-mau-so-02bb-theo-thong-tu-1662013tt-btc\/\">Bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh M\u1eabu s\u1ed1 02\/BB theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/muc-xu-phat-vi-pham-hanh-chinh-ve-thue-doi-voi-to-chuc-tin-dung-va-to-chuc-ca-nhan-co-lien-quan\/\">M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thoi-hieu-xu-phat-va-thoi-han-truy-thu-thue\/\">Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3 v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n? Trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp th\u00ec s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n bao l\u00e2u? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2227,2228],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17673"}],"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=17673"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17673\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18430"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17673"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}