{"id":18010,"date":"2015-11-11T02:58:11","date_gmt":"2015-11-11T02:58:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18010"},"modified":"2016-12-09T10:17:45","modified_gmt":"2016-12-09T10:17:45","slug":"quy-dinh-nop-tien-phat-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18010","title":{"rendered":"Quy \u0111\u1ecbnh n\u1ed9p ti\u1ec1n 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, t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a vi ph\u1ea1m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi \u0111\u00f3. V\u1eady th\u1ee7 t\u1ee5c n\u1ed9p ph\u1ea1t \u0111\u01b0\u1ee3c\u00a0quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u1ea1t c\u00f3 \u0111\u01b0\u1ee3c chia ra nhi\u1ec1u l\u1ea7n kh\u00f4ng?\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong><\/span><\/h2>\n

1. Th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“1. Th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/em><\/span><\/p>\n

a) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, c, Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 ghi th\u1eddi h\u1ea1n nhi\u1ec1u h\u01a1n 10 ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n ph\u1ea1t trong th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t t\u1ea1i v\u00f9ng s\u00e2u, v\u00f9ng xa, bi\u00ean gi\u1edbi, mi\u1ec1n n\u00fai m\u00e0 vi\u1ec7c \u0111i l\u1ea1i kh\u00f3 kh\u0103n th\u00ec c\u00f3 th\u1ec3 n\u1ed9p ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m thu ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 v\u00e0 n\u1ed9p t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 07 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n ph\u1ea1t.<\/em><\/span><\/p>\n

c) C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf b\u1ecb ph\u1ea1t ti\u1ec1n ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t m\u1ed9t l\u1ea7n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ea7n l\u01b0u \u00fd nh\u1eefng th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n