{"id":19884,"date":"2015-12-25T05:57:17","date_gmt":"2015-12-25T05:57:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19884"},"modified":"2015-12-25T07:39:39","modified_gmt":"2015-12-25T07:39:39","slug":"quy-dinh-dinh-chi-kinh-doanh-dich-vu-ke-toan-va-thu-hoi-giay-chung-nhan-du-dieu-kien-kinh-doanh-dich-vu-ke-toan-giay-chung-nhan-dang-ky-hanh-nghe-dich-vu-ke-toan-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19884","title":{"rendered":"Quy \u0111\u1ecbnh \u0111\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 theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh \u0111\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 theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 69 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\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 nh\u01b0 sau<\/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

6. 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

7. 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

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh \u0111\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 theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2420],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19884"}],"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=19884"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19884\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19984"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19884"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}