{"id":18414,"date":"2015-12-05T04:51:49","date_gmt":"2015-12-05T04:51:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18414"},"modified":"2016-12-07T10:27:06","modified_gmt":"2016-12-07T10:27:06","slug":"nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-hanh-chinh-ve-thue-theo-thong-tu-166-2013-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18414","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19438\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue.jpg\" alt=\"Nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 166\/2013\/TT-BTC Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014. \u0110\u1ec3 n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u0169ng nh\u01b0 vi\u1ec7c \u00e1p d\u1ee5ng th\u00f4ng t\u01b0, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft <b>Nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo <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><\/b><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t r\u00f5 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft 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<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Quy \u0111\u1ecbnh v\u1ec1 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8211; t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng\u00a0<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ngo\u00e0i vi\u1ec7c c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 vi ph\u1ea1m, \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m th\u00ec c\u00f2n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 hay t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8211; t\u0103ng n\u1eb7ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u1ee5 th\u1ec3 trong vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. T\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC quy \u0111\u1ecbnh d\u1eabn chi\u1ebfu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8211; t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt s\u1ed1 15\/2012\/QH13 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh chi ti\u1ebft c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tinh-tiet-giam-nhe-tinh-tiet-tang-nang-trong-vi-pham-hanh-chinh-thue\/\">Quy \u0111\u1ecbnh t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng trong vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n\u00a0vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, n\u1ebfu c\u00f2n trong th\u1eddi hi\u1ec7u s\u1ebd b\u1ecb x\u1eed ph\u1ea1t, n\u1ebfu h\u1ebft th\u1eddi hi\u1ec7u s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m kh\u00e1c nhau s\u1ebd c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 kh\u00e1c nhau \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft 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<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00f3i chung bao g\u1ed3m: c\u1ea3nh c\u00e1o v\u00e0 ph\u1ea1t ti\u1ec1n. T\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m\u00a0m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng Chi ti\u1ebft xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-cac-hinh-thuc-xu-phat-vi-pham-hanh-chinh-ve-thue\/\">Quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. Quy \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf d\u00f9 l\u00e0 b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hay t\u1ed5 ch\u1ee9c li\u00ean quan kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ecb vi ph\u1ea1m \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf kh\u00e1c nhau \u0111\u1ec1u c\u00f3 m\u1ed9t m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi 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 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 7, 8, 9, 10, 11, 12 v\u00e0 13 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. <\/strong>M\u1eddi c\u00e1c b\u1ea1n xem\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi 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 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 14 v\u00e0 15 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft\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<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. 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<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1ec1 vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n hay kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ea7n d\u1ef1a v\u00e0o m\u1ee9c \u0111\u1ed9, quy m\u00f4 c\u0169ng nh\u01b0 t\u00ednh ch\u1ea5t c\u1ee7a vi ph\u1ea1m \u0111\u00f3. 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 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 v\u00e0 21 <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong>. M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-co-va-khong-lap-bien-ban\/\">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<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. Quy \u0111\u1ecbnh gi\u1ea3i tr\u00ecnh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i tr\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf.Nh\u01b0 v\u1eady tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 k\u1ebft lu\u1eadn v\u1ec1 nh\u1eefng h\u00e0nh vi vi ph\u1ea1m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p gi\u1ea3i tr\u00ecnh cho nh\u1eefng h\u00e0nh vi c\u1ee7a m\u00ecnh. Gi\u1ea3i tr\u00ecnh c\u00f3 th\u1ec3\u00a0tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-giai-trinh-ve-thue-cua-to-chuc-ca-nhan-vi-pham-hanh\/\">Quy \u0111\u1ecbnh gi\u1ea3i tr\u00ecnh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">8. Quy \u0111\u1ecbnh c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf&#8230; hay nh\u1eefng h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a C\u01a1 Quan Thu\u1ebf \u0111\u1ec1u b\u1ecb c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. Th\u00f4ng t\u01b0\u00a0c\u00f2n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u00f4ng b\u1ed1, c\u00f4ng khai<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft xem t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-bo-cong-khai-thong-tin-vi-pham-hanh-chinh-ve-thue\/\">C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9. Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/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 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t x\u1eed 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, n\u1ed9i dung v\u00e0 th\u1eddi hi\u1ec7u quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3u 27, 28 v\u00e0 34 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-quyet-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\">Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10. Quy \u0111\u1ecbnh n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd ph\u1ea3i n\u1ed9p ti\u1ec1n vi ph\u1ea1m n\u00e0y cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, n\u1ed9p ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n kh\u00f4ng qu\u00e1 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c; s\u1ed1 l\u1ea7n n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 l\u1ea7n. M\u1ee9c n\u1ed9p ph\u1ea1t l\u1ea7n th\u1ee9 nh\u1ea5t t\u1ed1i thi\u1ec3u l\u00e0 40% s\u1ed1 ti\u1ec1n ph\u1ea1t. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 166\/2013\/TT- BTC chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-nop-tien-phat-vi-pham-hanh-chinh-ve-thue\/\">Quy \u0111\u1ecbnh n\u1ed9p ti\u1ec1n ph\u1ea1t 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;\">Ngo\u00e0i ra, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o nh\u1eefng m\u1eabu bi\u00ean b\u1ea3n theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-vi-pham-hanh-chinh-ve-thue-mau-01-bb-theo-thong-tu-166-2013-tt-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;\"><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-giai-trinh-xu-phat-ve-thue-mau-so-02-bb-theo-thong-tu-166-2013-tt-btc\/\">Bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf M\u1eabu s\u1ed1 02\/BB theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 166\/2013\/TT-BTC Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014. \u0110\u1ec3 n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m m\u1edbi trong th\u00f4ng t\u01b0 c\u0169ng nh\u01b0 vi\u1ec7c \u00e1p d\u1ee5ng th\u00f4ng t\u01b0, K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft Nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo Th\u00f4ng t\u01b0 166\/2013\/TT-BTC, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2333],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18414"}],"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=18414"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18414\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19438"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18414"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}