{"id":17787,"date":"2015-11-12T07:02:21","date_gmt":"2015-11-12T07:02:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17787"},"modified":"2016-12-09T07:06:23","modified_gmt":"2016-12-09T07:06:23","slug":"quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-co-va-khong-lap-bien-ban","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17787","title":{"rendered":"Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 v\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18251\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-co-va-khong-lap-bien-ban-anh-chinh-300x157.jpg\" alt=\"Quy dinh xu phat vi pham hanh chinh ve thue co va khong lap bien ban - anh chinh\" width=\"176\" height=\"92\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-co-va-khong-lap-bien-ban-anh-chinh-300x157.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-co-va-khong-lap-bien-ban-anh-chinh.jpg 670w\" sizes=\"(max-width: 176px) 100vw, 176px\" \/><\/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 c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 c\u1ee7a t\u1eebng h\u00e0nh vi vi ph\u1ea1m m\u00e0 c\u00f3 m\u1ed9t m\u1ee9c x\u1eed ph\u1ea1t kh\u00e1c nhau. Khi x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng\u00a0h\u00e0nh vi c\u00f3 th\u1ec3\u00a0l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c\u00a0kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<strong>Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 v\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 20 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;1.\u00a0X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 250.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ea1i ch\u1ed7.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">2. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ea1i ch\u1ed7 ph\u1ea3i ghi r\u00f5: ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1 nh\u00e2n vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m; h\u00e0nh vi vi ph\u1ea1m; \u0111\u1ecba \u0111i\u1ec3m x\u1ea3y ra vi ph\u1ea1m; ch\u1ee9ng c\u1ee9 v\u00e0 t\u00ecnh ti\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft vi ph\u1ea1m; \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p, ph\u1ea1t ti\u1ec1n th\u00ec ghi r\u00f5 m\u1ee9c ti\u1ec1n ph\u1ea1t trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u01b0\u1ee3c\u00a0x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 250.000 \u0111\u1ed3ng, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c l\u00e0 500.000 \u0111\u1ed3ng v\u00e0 ng\u01b0\u1eddi x\u1eed ph\u1ea1t ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ea1i ch\u1ed7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9i dung ghi tr\u00ean Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t bao g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1 nh\u00e2n vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi vi ph\u1ea1m;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecba \u0111i\u1ec3m x\u1ea3y ra vi ph\u1ea1m;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng c\u1ee9 v\u00e0 t\u00ecnh ti\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft vi ph\u1ea1m;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u, kho\u1ea3n v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c ti\u1ec1n ph\u1ea1t trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (N\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 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\/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;\">Chi ti\u1ebft v\u1ec1 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8211; t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i \u0111\u00e2y \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tinh-tiet-giam-nhe-tinh-tiet-tang-nang-vi-pham-hanh-chinh-thue\/\">Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 \u2013 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 21 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;1.\u00a0X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">2. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n, ghi nh\u1eadn v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra, k\u1ebft lu\u1eadn thanh tra th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n tr\u01b0\u1edbc khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u0103n c\u1ee9 bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra, k\u1ebft lu\u1eadn thanh tra thu\u1ebf \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">3. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u1eadp th\u00e0nh h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. H\u1ed3 s\u01a1 bao g\u1ed3m bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh b\u00fat l\u1ee5c.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy tr\u00ean, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n, \u0111\u00e3 ghi nh\u1eadn v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u1eadp th\u00e0nh h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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;\">Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c t\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh b\u00fat l\u1ee5c.<\/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 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i \u0111\u00e2y m\u1eabu<strong>\u00a0<\/strong><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-vi-pham-hanh-chinh-ve-thue-mau-01bb-theo-thong-tu-1662013tt-btc\/\">Bi\u00ean b\u1ea3n Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf M\u1eabu 01\/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 x\u1eed 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-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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf xem t\u1ea1i \u0111\u00e2y\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 c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 c\u1ee7a t\u1eebng h\u00e0nh vi vi ph\u1ea1m m\u00e0 c\u00f3 m\u1ed9t m\u1ee9c x\u1eed ph\u1ea1t kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u01b0 th\u1ebf n\u00e0o m\u00e0 h\u00e0nh vi \u0111\u00f3 c\u00f3 l\u1eadp bi\u00ean b\u1ea3n hay kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 v\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18362,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2208],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17787"}],"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=17787"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17787\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18362"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17787"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}