{"id":17895,"date":"2015-11-13T09:38:32","date_gmt":"2015-11-13T09:38:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17895"},"modified":"2016-12-09T04:28:36","modified_gmt":"2016-12-09T04:28:36","slug":"quy-dinh-ve-quyet-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17895","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf,\u00a0c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t s\u1ebd ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m. Th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u1eddi hi\u1ec7u thi h\u00e0nh trong bao l\u00e2u? N\u1ed9i dung c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\u00a0<\/strong><\/span><\/p>\n

1. Th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

Theo \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c1. 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 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n 07 ng\u00e0y, 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

2. \u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p m\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ed1i \u0111a l\u00e0 30 ng\u00e0y, 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

3. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng, c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y m\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t x\u00e9t th\u1ea5y c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a m\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 xin gia h\u1ea1n; vi\u1ec7c gia h\u1ea1n ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n; th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y.<\/em><\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m \u0111\u1ec3 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 l\u1ed7i trong vi\u1ec7c \u0111\u1ec3 qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec tu\u1ef3 theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb k\u1ef7 lu\u1eadt, b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0:<\/span><\/p>\n