{"id":17913,"date":"2015-11-12T10:26:19","date_gmt":"2015-11-12T10:26:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17913"},"modified":"2016-12-09T06:47:18","modified_gmt":"2016-12-09T06:47:18","slug":"cong-bo-cong-khai-thong-tin-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17913","title":{"rendered":"C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-18191\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cong-bo-cong-khai-thong-tin-vi-pham-hanh-chinh-ve-thue-anh-chinh-300x199.jpg\" alt=\"C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf\" width=\"156\" height=\"104\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cong-bo-cong-khai-thong-tin-vi-pham-hanh-chinh-ve-thue-anh-chinh-300x199.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cong-bo-cong-khai-thong-tin-vi-pham-hanh-chinh-ve-thue-anh-chinh.jpg 416w\" sizes=\"(max-width: 156px) 100vw, 156px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p \u0111ang r\u1ea5t e ng\u1ea1i trong vi\u1ec7c c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin khi doanh nghi\u1ec7p m\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf tr\u00ean c\u00e1c trang th\u00f4ng tin \u0111\u1ea1i ch\u00fang. Vi\u1ec7c c\u00f4ng b\u1ed1 n\u00e0y g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c kh\u00f4ng nh\u1ecf \u0111\u1ebfn t\u00ecnh h\u00ecnh kinh doanh c\u0169ng nh\u01b0 s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi doanh nghi\u1ec7p vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd b\u1ecb c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin? V\u00e0 n\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai g\u1ed3m nh\u1eefng g\u00ec? <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>C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">1. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t vi ph\u1ea1m c\u1ee7a m\u1ed7i h\u00e0nh vi m\u00e0 \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t kh\u00e1c nhau c\u00f3 th\u1ec3 c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n. Nh\u01b0ng v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p h\u01a1n ngo\u00e0i vi\u1ec7c x\u1eed ph\u1ea1t theo m\u1ee9c quy \u0111\u1ecbnh c\u00f2n b\u1ecb c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 32 <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> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin 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-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;1. C\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/em><\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a) Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/em><\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">b) Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: t\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho c\u01a1 quan thu\u1ebf; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&#8221;<\/span><\/em><\/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, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh:<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<\/ul>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 c\u00e1c 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=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft c\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8211; t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m h\u00e0nh ch\u00ednh 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=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2. Ph\u01b0\u01a1ng ti\u1ec7n c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin<\/span><\/span><\/h2>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf, th\u00ec c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1, c\u00f4ng khai vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 32 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 c\u00f4ng b\u1ed1, c\u00f4ng khai nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;3.Vi\u1ec7c c\u00f4ng b\u1ed1 c\u00f4ng khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p b\u1ed9 ho\u1eb7c c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/em><\/span><\/p>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec vi\u1ec7c c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u1ea1p ch\u00ed thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf th\u00ec vi\u1ec7c c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1ea3n tin thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.&#8221;<\/span><\/em><\/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, khi c\u00e1c doanh nghi\u1ec7p b\u1ecb c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, s\u1ebd c\u00f4ng b\u1ed1 tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p b\u1ed9 ho\u1eb7c c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u1ea1p ch\u00ed thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1ea3n tin thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">3. N\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin<\/span><\/span><\/h2>\n<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 4 \u0110i\u1ec1u 32 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng n\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin 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;\"><em>&#8220;4. N\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai bao g\u1ed3m: h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 ngh\u1ec1 nghi\u1ec7p 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 ch\u00ednh v\u1ec1 thu\u1ebf, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, kinh doanh ch\u00ednh; h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c l\u00fd do c\u00f4ng b\u1ed1, c\u00f4ng khai; h\u1eadu qu\u1ea3 do vi ph\u1ea1m g\u00e2y ra ho\u1eb7c \u1ea3nh h\u01b0\u1edfng c\u1ee7a h\u00e0nh vi vi ph\u1ea1m; h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.&#8221;<\/em><\/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, khi doanh nghi\u1ec7p b\u1ecb c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec n\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 ngh\u1ec1 nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n vi ph\u1ea1m;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, kinh doanh ch\u00ednh;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c l\u00fd do c\u00f4ng b\u1ed1, c\u00f4ng khai;<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1eadu qu\u1ea3 do vi ph\u1ea1m g\u00e2y ra ho\u1eb7c \u1ea3nh h\u01b0\u1edfng c\u1ee7a h\u00e0nh vi vi ph\u1ea1m;\u00a0<\/span><\/li>\n<li style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"margin-bottom: 6pt; 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<p style=\"margin-bottom: 6pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 \u00a0th\u1eddi h\u1ea1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf xem t\u1ea1i b\u00e0i \u00a0vi\u1ebft sau \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-quyet-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\">Quy \u0111\u1ecbnh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi doanh nghi\u1ec7p vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd b\u1ecb c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin? V\u00e0 n\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":18355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2195,2194],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17913"}],"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=17913"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17913\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18355"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17913"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}