{"id":19866,"date":"2015-12-25T06:24:52","date_gmt":"2015-12-25T06:24:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19866"},"modified":"2016-12-05T10:16:58","modified_gmt":"2016-12-05T10:16:58","slug":"luat-ke-toan-2015-luat-so-88-2015-qh13","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19866","title":{"rendered":"Lu\u1eadt k\u1ebf to\u00e1n 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13)"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n
 <\/p>\n

QU\u1ed0C H\u1ed8I<\/span><\/strong><\/p>\n

Lu\u1eadt s\u1ed1 88\/2015\/QH13<\/span><\/strong><\/p>\n

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\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong><\/p>\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

LU\u1eacT K\u1ebe TO\u00c1N<\/span><\/h1>\n

C\u0103n c\u1ee9 hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/span><\/p>\n

Qu\u1ed1c h\u1ed9i ban h\u00e0nh lu\u1eadt k\u1ebf to\u00e1n<\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong> Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh <\/strong><\/span><\/h2>\n

Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong><\/span> \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/h2>\n

1. C\u01a1 quan c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p.<\/span><\/p>\n

2. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

5. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n

6. H\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c.<\/span><\/p>\n

7. Ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n

8. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1; doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

9. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

10. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 3. <\/strong>Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef <\/strong><\/span><\/h2>\n

Trong\u00a0<\/span>Lu\u1eadt k\u1ebf to\u00e1n 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13)\u00a0<\/span>c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:\u00a0<\/span><\/p>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em> l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/em> l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n trong m\u1ed9t l\u0129nh v\u1ef1c ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n \u1ee7y quy\u1ec1n ban h\u00e0nh.<\/span><\/p>\n

3. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/em> l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/em> l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Gi\u00e1 g\u1ed1c <\/em>l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m chi ph\u00ed mua, b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n, l\u1eafp r\u00e1p, ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn khi \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n

6. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/em> l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb.<\/span><\/p>\n

7. H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/em> l\u00e0 c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh t\u1ef1, ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 v\u00e0 m\u1ed1i li\u00ean quan gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

8. K\u1ebf to\u00e1n<\/em> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u00e1 tr\u1ecb, hi\u1ec7n v\u1eadt v\u00e0 th\u1eddi gian lao \u0111\u1ed9ng.<\/span><\/p>\n

9. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/em> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

10. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/em> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

11. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/em> l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

12. Ki\u1ec3m tra k\u1ebf to\u00e1n<\/em> l\u00e0 vi\u1ec7c xem x\u00e9t, \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, s\u1ef1 trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

13. Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/em> l\u00e0 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/span><\/p>\n

14. K\u1ef3 k\u1ebf to\u00e1n<\/em> l\u00e0 kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

15. Nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh <\/em>l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh c\u1ee5 th\u1ec3 l\u00e0m t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

16. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/em> l\u00e0 c\u00e1ch th\u1ee9c v\u00e0 th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eebng n\u1ed9i dung c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n

17. Ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/em> l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 \u0111i\u1ec7n, \u0111i\u1ec7n t\u1eed, k\u1ef9 thu\u1eadt s\u1ed1, t\u1eeb t\u00ednh, truy\u1ec1n d\u1eabn kh\u00f4ng d\u00e2y, quang h\u1ecdc, \u0111i\u1ec7n t\u1eeb ho\u1eb7c c\u00f4ng ngh\u1ec7 t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n

18. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/em> l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 4.<\/strong> Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

1. Thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, ngh\u0129a v\u1ee5 thu, n\u1ed9p, thanh to\u00e1n n\u1ee3; ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n; ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ng\u1eeba c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u00e2n t\u00edch th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n; tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 5.<\/strong> Y\u00eau c\u1ea7u k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n
    \n
  1. Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
  2. Ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n
  3. Ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u v\u00e0 ch\u00ednh x\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n
  4. Ph\u1ea3n \u00e1nh trung th\u1ef1c, kh\u00e1ch quan hi\u1ec7n tr\u1ea1ng, b\u1ea3n ch\u1ea5t s\u1ef1 vi\u1ec7c, n\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/li>\n
  5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh li\u00ean t\u1ee5c t\u1eeb khi ph\u00e1t sinh \u0111\u1ebfn khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh, t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n k\u1ef3 n\u00e0y ph\u1ea3i k\u1ebf ti\u1ebfp s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n
  6. Ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1, c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh, ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 6.<\/strong> Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau ghi nh\u1eadn ban \u0111\u1ea7u, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    2. C\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, ph\u1ea3n \u00e1nh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/p>\n

    4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi. Th\u00f4ng tin, s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n thu, chi m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    6. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c, t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n

    7. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 6 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    \u0110i\u1ec1u 7. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    2. Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc, n\u1ed9i dung \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

    \u0110i\u1ec1u 8. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/span><\/p>\n

    a) Ti\u1ec1n, v\u1eadt t\u01b0 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/p>\n

    b) Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9;<\/span><\/p>\n

    c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) Thu, chi v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    \u0111) Thu, chi v\u00e0 k\u1ebft d\u01b0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    e) \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    g) N\u1ee3 v\u00e0 x\u1eed l\u00fd n\u1ee3 c\u00f4ng;<\/span><\/p>\n

    h) T\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

    i) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    3. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, g\u1ed3m:<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n;<\/span><\/p>\n

    b) N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    c) Doanh thu, chi ph\u00ed kinh doanh, thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

    d) Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    \u0111) K\u1ebft qu\u1ea3 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

    e) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    4. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/p>\n

    a) C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

    b) C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng;<\/span><\/p>\n

    c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) C\u00e1c kho\u1ea3n cam k\u1ebft, b\u1ea3o l\u00e3nh, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/span><\/p>\n

    \u0110i\u1ec1u 9. <\/strong>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft <\/strong><\/span><\/p>\n

    1. K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n g\u1ed3m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/span><\/p>\n

    Khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n

    a) K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u1ed5ng qu\u00e1t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n chi ti\u1ebft;<\/span><\/p>\n

    b) K\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u0111\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n chi ti\u1ebft minh h\u1ecda cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

    \u0110i\u1ec1u 10.<\/strong> \u0110\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d. Trong tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ghi theo nguy\u00ean t\u1ec7 v\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

    \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb \u0111o kh\u00e1c th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1, s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh r\u00fat g\u1ecdn khi l\u1eadp ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 11. <\/strong>Ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. Ch\u1eef vi\u1ebft s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

    2. Ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,).<\/span><\/p>\n

    3. Doanh nghi\u1ec7p, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c s\u1eed d\u1ee5ng chung ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, thanh to\u00e1n giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7; khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.) v\u00e0 ph\u1ea3i ch\u00fa th\u00edch trong t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 12.<\/strong> K\u1ef3 k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. K\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

    b) K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 03 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd;<\/span><\/p>\n

    c) K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 01 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/p>\n

    2. K\u1ef3 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    a) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

    b) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi b\u1ecb chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n th\u00ec k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

    4. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 90 ng\u00e0y th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ho\u1eb7c c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i ng\u1eafn h\u01a1n 15 th\u00e1ng.<\/span><\/p>\n

    \u0110i\u1ec1u 13. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m<\/strong><\/span><\/p>\n

    1. Gi\u1ea3 m\u1ea1o, khai man ho\u1eb7c th\u1ecfa thu\u1eadn, \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n

    2. C\u1ed1 \u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/p>\n

    3. \u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    4. H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    5. Ban h\u00e0nh, c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

    6. Mua chu\u1ed9c, \u0111e d\u1ecda, tr\u00f9 d\u1eadp, \u00e9p bu\u1ed9c ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    7. Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    8. B\u1ed1 tr\u00ed ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 v\u00e0 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    9. Thu\u00ea, m\u01b0\u1ee3n, cho thu\u00ea, cho m\u01b0\u1ee3n ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/p>\n

    10. L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean ho\u1eb7c cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

    11. Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    12. S\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e3 qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    13. Thu\u00ea c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n

    14. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/p>\n

    15. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 14.<\/strong> Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. T\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u00f4ng b\u1ed1, c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. T\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 x\u00e9t duy\u1ec7t k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n, xem x\u00e9t, x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    \u0110i\u1ec1u 15. <\/strong>Tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, minh b\u1ea1ch cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    CH\u01af\u01a0NG II
    \n<\/strong>N\u1ed8I DUNG C\u00d4NG T\u00c1C K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    M\u1ee5c 1
    \nCH\u1ee8NG T\u1eea K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 16.<\/strong> N\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

    a) T\u00ean v\u00e0 s\u1ed1 hi\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

    c) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

    \u0111) N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

    e) S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ghi b\u1eb1ng s\u1ed1; t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 thu, chi ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef;<\/span><\/p>\n

    g) Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. Ngo\u00e0i nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 th\u00eam nh\u1eefng n\u1ed9i dung kh\u00e1c theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

    \u0110i\u1ec1u 17.<\/strong> Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed <\/strong><\/span><\/p>\n

    1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a m\u00e0 kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n qua m\u1ea1ng m\u00e1y t\u00ednh, m\u1ea1ng vi\u1ec5n th\u00f4ng ho\u1eb7c tr\u00ean v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh to\u00e1n.<\/span><\/p>\n

    2. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf d\u1ea1ng nguy\u00ean b\u1ea3n m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i ho\u1eb7c nh\u1eadn nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ee7 thi\u1ebft b\u1ecb ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/p>\n

    3. Khi ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00f3, ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 18.<\/strong> L\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/p>\n

    1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu. Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 m\u1eabu th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    2. N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/p>\n

    3. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c li\u00ean ph\u1ea3i gi\u1ed1ng nhau.<\/span><\/p>\n

    4. Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

    5. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17, kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c in ra gi\u1ea5y v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/p>\n

    \u0110i\u1ec1u 19.<\/strong> K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng lo\u1ea1i m\u1ef1c kh\u00f4ng phai. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c m\u00e0u \u0111\u1ecf ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi khi\u1ebfm th\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    2. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd. Nghi\u00eam c\u1ea5m k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd.<\/span><\/p>\n

    3. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chi ti\u1ec1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t chi v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean.<\/span><\/p>\n

    4. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

    \u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n

    1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. N\u1ed9i dung, h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, tr\u00ecnh t\u1ef1 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

    \u0110i\u1ec1u 21.<\/strong> Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo n\u1ed9i dung kinh t\u1ebf, theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 b\u1ea3o qu\u1ea3n an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    3. Ch\u1ec9 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u1edbi c\u00f3 quy\u1ec1n t\u1ea1m gi\u1eef, t\u1ecbch thu ho\u1eb7c ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i sao ch\u1ee5p ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu, k\u00fd x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb sao ch\u1ee5p v\u00e0 giao b\u1ea3n sao ch\u1ee5p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; \u0111\u1ed3ng th\u1eddi l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/span><\/p>\n

    4. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n, ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/span><\/p>\n

    M\u1ee5c 2
    \nT\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N V\u00c0 S\u1ed4 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 22.<\/strong> T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh theo n\u1ed9i dung kinh t\u1ebf.<\/span><\/p>\n

    2. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng. M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

    3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau \u0111\u00e2y:<\/span><\/p>\n

    a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    d) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p;<\/span><\/p>\n

    \u0111) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n

    \u0110i\u1ec1u 23.<\/strong> L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    \u0110i\u1ec1u 24.<\/strong> S\u1ed5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. S\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; s\u1ed1 trang; \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/span><\/p>\n

    3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

    a) Ng\u00e0y, th\u00e1ng, n\u0103m ghi s\u1ed5;<\/span><\/p>\n

    b) S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5;<\/span><\/p>\n

    c) T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

    d) S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/span><\/p>\n

    \u0111) S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

    4. S\u1ed5 k\u1ebf to\u00e1n g\u1ed3m s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/p>\n

    5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 25.<\/strong> H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    2. M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

    \u0110i\u1ec1u 26.<\/strong> M\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

    4. Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m sau ph\u1ea3i k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi li\u00ean t\u1ee5c t\u1eeb khi m\u1edf s\u1ed5 \u0111\u1ebfn khi kh\u00f3a s\u1ed5.<\/span><\/p>\n

    5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng b\u00fat m\u1ef1c; kh\u00f4ng ghi xen th\u00eam v\u00e0o ph\u00eda tr\u00ean ho\u1eb7c ph\u00eda d\u01b0\u1edbi; kh\u00f4ng ghi ch\u1ed3ng l\u00ean nhau; kh\u00f4ng ghi c\u00e1ch d\u00f2ng; tr\u01b0\u1eddng h\u1ee3p ghi kh\u00f4ng h\u1ebft trang ph\u1ea3i g\u1ea1ch ch\u00e9o ph\u1ea7n kh\u00f4ng ghi; khi ghi h\u1ebft trang ph\u1ea3i c\u1ed9ng s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng c\u1ee7a trang v\u00e0 chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng sang trang k\u1ebf ti\u1ebfp.<\/span><\/p>\n

    6. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    7. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 24, \u0110i\u1ec1u 25 v\u00e0 c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 6 \u0110i\u1ec1u n\u00e0y, tr\u1eeb vi\u1ec7c \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y v\u00e0 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ri\u00eang cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/p>\n

    \u0110i\u1ec1u 27.<\/strong> S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi sai m\u00e0 ph\u1ea3i s\u1eeda ch\u1eefa theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

    a) Ghi c\u1ea3i ch\u00ednh b\u1eb1ng c\u00e1ch g\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng th\u1eb3ng v\u00e0o ch\u1ed7 sai v\u00e0 ghi s\u1ed1 ho\u1eb7c ch\u1eef \u0111\u00fang \u1edf ph\u00eda tr\u00ean v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/span><\/p>\n

    b) Ghi s\u1ed1 \u00e2m b\u1eb1ng c\u00e1ch ghi l\u1ea1i s\u1ed1 sai b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c ghi l\u1ea1i s\u1ed1 sai trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n, sau \u0111\u00f3 ghi l\u1ea1i s\u1ed1 \u0111\u00fang v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/span><\/p>\n

    c) Ghi \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch l\u1eadp \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh\u201d v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n

    3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y.<\/span><\/p>\n

    4. S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 28. \u0110\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/strong><\/span><\/h2>\n

    1. C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/p>\n

    a) C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/span><\/p>\n

    b) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

    c) C\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/span><\/p>\n

    2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00f3 c\u0103n c\u1ee9 x\u00e1c th\u1ef1c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c.<\/span><\/p>\n

    3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/span><\/p>\n

    M\u1ee5c 3
    \nB\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 29. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

    d) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    \u0111) B\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

    a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp theo k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n

    b) Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong c\u00f9ng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean;<\/span><\/p>\n

    c) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y kh\u00e1c nhau gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do;<\/span><\/p>\n

    d) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o.<\/span><\/p>\n

    3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng; tr\u00e1ch nhi\u1ec7m, \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp, th\u1eddi h\u1ea1n n\u1ed9p, n\u01a1i nh\u1eadn b\u00e1o c\u00e1o v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \u0110i\u1ec1u 30. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c thu\u1ed9c khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

    2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, n\u1ee3 c\u00f4ng, v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/span><\/p>\n

    a) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

    c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

    d) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    3. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

    a) B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i; ch\u1ec9 \u0111\u1ea1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p;<\/span><\/p>\n

    b) C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

    4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n l\u1eadp, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    \u0110i\u1ec1u 31.<\/strong> N\u1ed9i dung c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai th\u00f4ng tin thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai quy\u1ebft to\u00e1n thu, chi t\u00e0i ch\u00ednh n\u0103m.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n c\u00f4ng khai m\u1ee5c \u0111\u00edch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng g\u00f3p, m\u1ee9c huy \u0111\u1ed9ng, k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n thu, chi t\u1eebng kho\u1ea3n \u0111\u00f3ng g\u00f3p.<\/span><\/p>\n

    4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f4ng khai c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

    a) T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    b) K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

    c) Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9;<\/span><\/p>\n

    d) Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

    \u0111) C\u00e1c n\u1ed9i dung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    5. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n khi c\u00f4ng khai ph\u1ea3i k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 32.<\/strong> H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/strong><\/span><\/p>\n

    1. Vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m;<\/span><\/p>\n

    b) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n;<\/span><\/p>\n

    c) Ni\u00eam y\u1ebft;<\/span><\/p>\n

    d) \u0110\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

    \u0111) C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 120 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c, th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c \u0111\u00f3.<\/span><\/p>\n

    \u0110i\u1ec1u 33. <\/strong>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/strong><\/span><\/h2>\n

    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 tr\u01b0\u1edbc khi c\u00f4ng khai.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

    3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u00e8m theo.<\/span><\/p>\n

    M\u1ee5c 4
    \nKI\u1ec2M TRA K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

    \u0110i\u1ec1u 34.<\/strong> Ki\u1ec3m tra k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    2. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch;<\/span><\/p>\n

    c) \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng do m\u00ecnh qu\u1ea3n l\u00fd;<\/span><\/p>\n

    d) \u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

    3. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) C\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

    b) C\u01a1 quan thanh tra nh\u00e0 n\u01b0\u1edbc, thanh tra chuy\u00ean ng\u00e0nh v\u1ec1 t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 35. <\/strong>N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n;<\/span><\/p>\n

    c) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 36. Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung ki\u1ec3m tra ph\u1ee9c t\u1ea1p, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, \u0111\u1ed1i chi\u1ebfu, k\u1ebft lu\u1eadn, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m tra; th\u1eddi gian k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi m\u1ed7i cu\u1ed9c ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng.<\/span><\/p>\n

    \u0110i\u1ec1u 37.<\/strong> Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Khi ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n, tr\u1eeb c\u00e1c \u0111o\u00e0n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

    2. Khi k\u1ebft th\u00fac ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 giao cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra m\u1ed9t b\u1ea3n; n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u00ec x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    3. Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/span><\/p>\n

    4. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1, n\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi gian ki\u1ec3m tra, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u00e1ch nhi\u1ec5u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span><\/p>\n

    \u0110i\u1ec1u 38.<\/strong> Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n

    a) Cung c\u1ea5p cho \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra;<\/span><\/p>\n

    b) Th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

    a) T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra n\u1ebfu th\u1ea5y vi\u1ec7c ki\u1ec3m tra kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 34 ho\u1eb7c n\u1ed9i dung ki\u1ec3m tra kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

    b) Khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 39. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong><\/span><\/h2>\n

    1. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi r\u1ee7i ro v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec1 ra.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/span><\/p>\n

    a) T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m an to\u00e0n, tr\u00e1nh s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, kh\u00f4ng hi\u1ec7u qu\u1ea3;<\/span><\/p>\n

    b) C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

    3. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n

    4. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 nhi\u1ec7m v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

    a) Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9;<\/span><\/p>\n

    b) Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t;<\/span><\/p>\n

    c) Ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd, vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) Ph\u00e1t hi\u1ec7n nh\u1eefng s\u01a1 h\u1edf, y\u1ebfu k\u00e9m, gian l\u1eadn trong qu\u1ea3n l\u00fd, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb; \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n

    M\u1ee5c 5
    \nKI\u1ec2M K\u00ca T\u00c0I S\u1ea2N, B\u1ea2O QU\u1ea2N, L\u01afU TR\u1eee T\u00c0I LI\u1ec6U K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 40.<\/strong> Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n <\/strong><\/span><\/h2>\n

    1. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c c\u00e2n, \u0111ong, \u0111o, \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng; x\u00e1c nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u trong s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n

    b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ho\u1eb7c b\u00e1n, cho thu\u00ea;<\/span><\/p>\n

    c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

    d) X\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t v\u00e0 c\u00e1c thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng kh\u00e1c;<\/span><\/p>\n

    \u0111) \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

    e) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. Sau khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    3. Vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. Ng\u01b0\u1eddi l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n

    \u0110i\u1ec1u 41.<\/strong> B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

    1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef.<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n x\u00e1c nh\u1eadn.<\/span><\/p>\n

    3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 12 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n

    4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

    5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n

    a) \u00cdt nh\u1ea5t l\u00e0 05 n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) \u00cdt nh\u1ea5t l\u00e0 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span><\/p>\n

    c) L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

    6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, n\u01a1i l\u01b0u tr\u1eef v\u00e0 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef.<\/span><\/p>\n

    \u0110i\u1ec1u 42.<\/strong> Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i <\/strong><\/span><\/h2>\n

    Khi ph\u00e1t hi\u1ec7n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngay c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    1. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh v\u00e0 l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, hi\u1ec7n tr\u1ea1ng, nguy\u00ean nh\u00e2n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i; th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

    2. T\u1ed5 ch\u1ee9c ph\u1ee5c h\u1ed3i l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb h\u01b0 h\u1ecfng;<\/span><\/p>\n

    3. Li\u00ean h\u1ec7 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 giao d\u1ecbch t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c sao ch\u1ee5p ho\u1eb7c x\u00e1c nh\u1eadn l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i;<\/span><\/p>\n

    4. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i.<\/span><\/p>\n

    M\u1ee5c 6
    \nC\u00d4NG VI\u1ec6C K\u1ebe TO\u00c1N TRONG TR\u01af\u1edcNG H\u1ee2P \u0110\u01a0N V\u1eca K\u1ebe TO\u00c1N CHIA, T\u00c1CH, H\u1ee2P NH\u1ea4T, S\u00c1P NH\u1eacP, CHUY\u1ec2N \u0110\u1ed4I LO\u1ea0I H\u00ccNH HO\u1eb6C H\u00ccNH TH\u1ee8C S\u1ede H\u1eeeU, GI\u1ea2I TH\u1ec2, CH\u1ea4M D\u1ee8T HO\u1ea0T \u0110\u1ed8NG, PH\u00c1 S\u1ea2N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 43.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) Ph\u00e2n chia t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n

    c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 44.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u1ec3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch;<\/span><\/p>\n

    b) B\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n

    c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi; \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng b\u00e0n giao th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 45.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n

    c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao, m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

    b) T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t;<\/span><\/p>\n

    c) Nh\u1eadn, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u1ecb h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

    \u0110i\u1ec1u 46.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n

    c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 47.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n

    c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 48.<\/strong> C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

    b) M\u1edf s\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng sau khi x\u1eed l\u00fd xong cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n th\u00ec To\u00e0 \u00e1n tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

    CH\u01af\u01a0NG III
    \n<\/strong>T\u1ed4 CH\u1ee8C B\u1ed8 M\u00c1Y K\u1ebe TO\u00c1N V\u00c0 NG\u01af\u1edcI L\u00c0M K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 49. <\/strong>T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    \u0110i\u1ec1u 50. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    2. B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y; tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>\n

    3. T\u1ed5 ch\u1ee9c v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a nh\u1eefng sai ph\u1ea1m do m\u00ecnh g\u00e2y ra; ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi \u0111\u1ed1i v\u1edbi nh\u1eefng sai ph\u1ea1m do ng\u01b0\u1eddi kh\u00e1c g\u00e2y ra nh\u01b0ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/span><\/p>\n

    4. T\u1ed5 ch\u1ee9c ki\u1ec3m tra k\u1ebf to\u00e1n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

    \u0110i\u1ec1u 51. <\/strong>Ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    b) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh. Khi thay \u0111\u1ed5i ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e0n giao c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n m\u1edbi. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong th\u1eddi gian m\u00ecnh l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 52.<\/strong> Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean; ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh bi\u1ec7n ph\u00e1p \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/p>\n

    2. Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9 ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u1ed9i ph\u1ea1m v\u1ec1 ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/span><\/p>\n

    3. Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, c\u1ee7a gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 c\u1ee7a c\u1ea5p ph\u00f3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, ph\u00f3 gi\u00e1m \u0111\u1ed1c, ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

    4. Ng\u01b0\u1eddi \u0111ang l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

    \u0110i\u1ec1u 53.<\/strong> K\u1ebf to\u00e1n tr\u01b0\u1edfng <\/strong><\/span><\/h2>\n

    1. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean th\u00ec \u0111\u1ed3ng th\u1eddi ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

    4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 54.<\/strong> Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/strong><\/span><\/h2>\n

    1. K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

    b) C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean;<\/span><\/p>\n

    c) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/p>\n

    d) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/span><\/p>\n

    2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 55.<\/strong> Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/strong><\/span><\/h2>\n

    1. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n

    a) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

    c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u00e1c quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1ec1 vi\u1ec7c tuy\u1ec3n d\u1ee5ng, thuy\u00ean chuy\u1ec3n, t\u0103ng l\u01b0\u01a1ng, khen th\u01b0\u1edfng, k\u1ef7 lu\u1eadt ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9;<\/span><\/p>\n

    b) Y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/p>\n

    c) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn chuy\u00ean m\u00f4n b\u1eb1ng v\u0103n b\u1ea3n khi c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh;<\/span><\/p>\n

    d) B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb; tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00ec b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n

    \u0110i\u1ec1u 56.<\/strong> Thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    2. Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c m\u1ecdi th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    5. Doanh nghi\u1ec7p, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    CH\u01af\u01a0NG IV
    \n<\/strong>HO\u1ea0T \u0110\u1ed8NG KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 57. Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/h2>\n

    1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    b) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

    c) \u0110\u1ea1t k\u1ebft qu\u1ea3 k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

    2. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 chuy\u00ean gia k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n c\u1ea5p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f4ng nh\u1eadn, \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch v\u1ec1 ph\u00e1p lu\u1eadt kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00f3 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

    3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thi l\u1ea5y ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 thu h\u1ed3i ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

    \u0110i\u1ec1u 58. <\/strong>\u0110\u0103<\/strong>ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u00a0 <\/strong><\/span><\/h2>\n

    1. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/span><\/p>\n

    b) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1eeb 36 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc;<\/span><\/p>\n

    c) Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    2. Ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian cho m\u1ed9t doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m vi\u1ec7c t\u1ea1i h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    4. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c; s\u0129 quan, qu\u00e2n nh\u00e2n chuy\u00ean nghi\u1ec7p, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, C\u00f4ng an nh\u00e2n d\u00e2n.<\/span><\/p>\n

    b) Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch; ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c;<\/span><\/p>\n

    c) Ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i ph\u1ea1m nghi\u00eam tr\u1ecdng x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch;<\/span><\/p>\n

    d) Ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n m\u00e0 ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00e1c;<\/span><\/p>\n

    \u0111) Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 59. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo c\u00e1c lo\u1ea1i h\u00ecnh sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/span><\/p>\n

    b) C\u00f4ng ty h\u1ee3p danh;<\/span><\/p>\n

    c) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>\n

    2. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    4. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

    a) G\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) Th\u00e0nh l\u1eadp chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

    c) Cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    \u0110i\u1ec1u 60. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    b) C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    d) B\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong doanh nghi\u1ec7p, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    2. C\u00f4ng ty h\u1ee3p danh \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    b) C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty h\u1ee3p danh ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

    3. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

    b) C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    c) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ed3ng th\u1eddi l\u00e0 gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n

    4. Chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n

    b) C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh;<\/span><\/p>\n

    c) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

    d) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u1ea3o \u0111\u1ea3m ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    5. Trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb thu h\u1ed3i th\u00ec doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh.<\/span><\/p>\n

    \u0110i\u1ec1u 61. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

    3. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

    4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

    5. T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 v\u1ed1n g\u00f3p \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span><\/p>\n

    6. \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span><\/p>\n

    7. V\u0103n b\u1ea3n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, gi\u1ea5y t\u1edd ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

    \u0110i\u1ec1u 62.<\/strong> Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh. Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung.<\/span><\/p>\n

    \u0110i\u1ec1u 63.<\/strong> C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

    b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u01b0 h\u1ecfng.<\/span><\/p>\n

    2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

    a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

    c) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (n\u1ebfu c\u00f3).<\/span><\/p>\n

    2. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

    \u0110i\u1ec1u 64.<\/strong> Ph\u00ed c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    \u00a0Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    \u0110i\u1ec1u 65. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/span><\/p>\n

    b) C\u00e1 nh\u00e2n, \u0111\u1ea1i di\u1ec7n nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

    2. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 66. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

    1. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

    a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n

    b) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

    c) T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

    d) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/span><\/p>\n

    \u0111) T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    e) Th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    g) Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/span><\/p>\n

    2. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

    a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    b) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a h\u1ed9 kinh doanh;<\/span><\/p>\n

    c) T\u1ea1m ng\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110i\u1ec1u 67. Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

    2. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 cung c\u1ea5p v\u00e0 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do m\u00ecnh g\u00e2y ra.<\/span><\/p>\n

    4. Th\u01b0\u1eddng xuy\u00ean trau d\u1ed3i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

    5. Tu\u00e2n th\u1ee7 s\u1ef1 qu\u1ea3n l\u00fd ngh\u1ec1 nghi\u1ec7p v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u1ee7y quy\u1ec1n.<\/span><\/p>\n

    6. Mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    \u0110i\u1ec1u 68. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c khi ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    1. L\u00e0 cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh;<\/span><\/p>\n

    2. C\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n

    3. Kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    4. \u0110ang cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n

    5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00f4ng \u0111\u00fang v\u1edbi chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh;<\/span><\/p>\n

    6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    \u0110i\u1ec1u 69. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y trong 03 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n

    b) C\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng.<\/span><\/p>\n

    2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ho\u1eb7c gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) Kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong 12 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n

    c) Kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb \u0111\u00ecnh ch\u1ec9;<\/span><\/p>\n

    d) B\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c t\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    \u0111) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

    e) L\u00e0m sai l\u1ec7ch ho\u1eb7c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt;<\/span><\/p>\n

    g) Gi\u1ea3 m\u1ea1o, t\u1ea9y xo\u00e1, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

    4. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng.<\/span><\/p>\n

    5. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) Kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong 12 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n

    b) Kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb \u0111\u00ecnh ch\u1ec9;<\/span><\/p>\n

    c) T\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) L\u00e0m sai l\u1ec7ch ho\u1eb7c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt;<\/span><\/p>\n

    \u0111) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/span><\/p>\n

    e) T\u1ea5t c\u1ea3 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong c\u00f9ng h\u1ed9 kinh doanh b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) C\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng;<\/span><\/p>\n

    b) Kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    c) Kh\u00f4ng ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra, thanh tra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n

    d) Kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 67 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    4. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

    a) Gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) B\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

    c) B\u1ecb k\u1ebft t\u1ed9i b\u1eb1ng b\u1ea3n \u00e1n c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    \u0110i\u1ec1u 70.<\/strong> T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p <\/strong>v\u1ec1 <\/strong>k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

    1. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c b\u1ed3i d\u01b0\u1ee1ng, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

    CH\u01af\u01a0NG V
    \n<\/strong>QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC V\u1ec0 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 71.<\/strong> Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

    1. Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n

    a) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n k\u1ebf to\u00e1n;<\/span><\/p>\n

    b) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n

    c) C\u1ea5p, c\u1ea5p l\u1ea1i, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    d) Quy \u0111\u1ecbnh vi\u1ec7c thi, c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

    \u0111) Ki\u1ec3m tra k\u1ebf to\u00e1n; ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;<\/span><\/p>\n

    e) Quy \u0111\u1ecbnh vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

    g) T\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n;<\/span><\/p>\n

    h) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n

    i) H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

    2. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n trong ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n

    3. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

    CH\u01af\u01a0NG VI
    \n<\/strong>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/h1>\n

    \u0110i\u1ec1u 72. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n

    1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/p>\n

    2. Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

    \u0110i\u1ec1u 73. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/span><\/h2>\n

    1. Ch\u00ednh ph\u1ee7 chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1eaft \u0111\u1ea7u vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 24 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

    2. Trong th\u1eddi h\u1ea1n 24 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ph\u1ea3i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    3. Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u00e3 c\u1ea5p cho c\u00f4ng d\u00e2n Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i theo Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y.<\/span><\/p>\n

    \u0110i\u1ec1u 74. Quy \u0111\u1ecbnh chi ti\u1ebft<\/strong><\/span><\/h2>\n

    1. Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span><\/p>\n

    2. C\u0103n c\u1ee9 nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a Lu\u1eadt n\u00e0y, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c.<\/span><\/p>\n

    Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015.<\/em><\/span><\/p>\n

    \u00a0<\/em><\/span><\/p>\n\n\n\n
    \u00a0\u00a0<\/strong><\/span><\/td>\nCH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/strong><\/span>\u00a0<\/strong><\/span>\u00a0<\/strong><\/span>\u00a0<\/strong><\/span>Nguy\u1ec5n Sinh H\u00f9ng<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

     <\/p>\n

    \u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc Lu\u1eadt k\u1ebf to\u00e1n 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13), quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2736,2737,2738,1263,2403,2735],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19866"}],"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=19866"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19866\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19987"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19866"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}