{"id":23231,"date":"2016-06-08T09:58:45","date_gmt":"2016-06-08T09:58:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23231"},"modified":"2016-12-01T02:22:48","modified_gmt":"2016-12-01T02:22:48","slug":"thay-doi-muc-phat-vi-pham-hoa-don-ap-dung-tu-ngay-01082016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23231","title":{"rendered":"Thay \u0111\u1ed5i m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2016"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay v\u1ea5n \u0111\u1ec1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea5p b\u00e1ch \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, trong khi \u0111\u00f3 th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh l\u1ea1i thay \u0111\u1ed5i li\u00ean t\u1ee5c, c\u00e1c b\u1ea1n kh\u00f4ng n\u1eafm b\u1eaft k\u1ecbp th\u1eddi d\u1eabn \u0111\u1ebfn l\u00e0m sai quy \u0111\u1ecbnh th\u00ec b\u1ecb ph\u1ea1t. Ng\u00e0y 27\/05\/2016 Ch\u00ednh ph\u1ee7 ban h\u00e0nh<a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-492016nd-cp-quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-quan-ly-gia-phi-le-phi-hoa-don\/\"> Ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP v\u1ec1 vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n. \u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft <a href=\"centax.dsoftware.vn\">k\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft<strong> M\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2016<\/strong> c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 3 ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP ng\u00e0y 27\/05\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 v\u00e0 kho\u1ea3n 6 \u0111i\u1ec1u 34: H\u00e0nh vi vi ph\u1ea1m v\u1ec1 \u0111\u1eb7t in h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c: H\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in gi\u1ea3; cho v\u00e0 b\u00e1n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda: <\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000\u0111\u1ed3ng\u00a0\u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng in b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c: H\u1ee7y h\u00f3a \u0111\u01a1n khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; h\u00f3a \u0111\u01a1n gi\u1ea3; h\u00f3a \u0111\u01a1n cho v\u00e0 b\u00e1n cho c\u00e1c nh\u00e2n t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. B\u1ed5 sung kho\u1ea3n 1a \u0111i\u1ec1u 37: H\u00e0nh vi vi ph\u1ea1m v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc: Ch\u01b0a quy \u0111\u1ecbnh<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi b\u1ed5 sung<\/strong>: Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1ed9p th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng ch\u1eadm sau 10 ng\u00e0y \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc 5 ng\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 37 nh\u01b0 sau: H\u00e0nh vi vi ph\u1ea1m v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc:<\/strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ni\u00eam y\u1ebft th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda<\/strong>: Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ni\u00eam y\u1ebft th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m doanh nghi\u1ec7p n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng cho c\u01a1 qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi ch\u1eadm sau 20 ng\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>4. B\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 3 \u0111i\u1ec1u 38: H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc: Kh\u00f4ng c\u00f3<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda \u0111\u1ed5i: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cg. <\/em><em>L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo b\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c do s\u1ef1 ki\u1ec7n b\u1ea5t ng\u1edd, s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c th\u00ec kh\u00f4ng b\u1ecb x\u1eed\u00a0<\/em><em>ph\u1ea1t ti\u1ec1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t; n\u1ebfu c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n, tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng, trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t (li\u00ean giao cho kh\u00e1ch h\u00e0ng) khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean b\u1ed5 sung th\u00eam v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb ph\u1ea1t t\u1eeb 4.000.000\u0111 \u0111\u1ebfn 8.000.000\u0111.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>5. B\u00e3i b\u1ecf \u0111i\u1ec3m a kho\u1ea3n 4 \u0111i\u1ec1u 38<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc:<\/strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cL\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n, tr\u1eeb li\u00ean giao cho kh\u00e1ch h\u00e0ng, trong th\u1eddi gian l\u01b0u tr\u1eef th\u00ec x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t (li\u00ean giao cho kh\u00e1ch h\u00e0ng) khi c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda \u0111\u1ed5i: B\u1ecf qui \u0111\u1ecbnh.<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u 39 : V\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc:<\/strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho ng\u01b0\u1eddi mua) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n do thi\u00ean tai, h\u1ecfa ho\u1ea1n kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda \u0111\u1ed5i: <\/strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng), ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t; n\u1ebfu c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 4 \u0111i\u1ec1u 40: H\u00e0nh vi v\u1ec1 l\u1eadp, g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o (tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc:<\/strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf, tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i b\u1ecb ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong>: Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf (tr\u1eeb th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>B\u1ed5 sung:<\/em><\/strong> <em>\u201c4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh\u201d.<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>8. B\u1ed5 sung kho\u1ea3n 5a \u0111i\u1ec1u 44: Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc: Ch\u01b0a quy \u0111\u1ecbnh<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Sau khi b\u1ed5 sung: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>5a. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n c\u1ee7a m\u00ecnh quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 c\u00f3 quy\u1ec1n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng;<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n c\u00f3 quy\u1ec1n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 33, Kho\u1ea3n 6 \u0110i\u1ec1u 34, Kho\u1ea3n 8 \u0110i\u1ec1u 35, Kho\u1ea3n 4 \u0110i\u1ec1u 36, Kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 quy\u1ec1n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 33, Kho\u1ea3n 6 \u0110i\u1ec1u 34, Kho\u1ea3n 8 \u0110i\u1ec1u 35, Kho\u1ea3n 4 \u0110i\u1ec1u 36, Kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n th\u00ec ch\u1ee7 t\u1ecbch u\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p x\u00e3, huy\u1ec7n, t\u1ec9nh \u0111\u1ec1u c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c ph\u1ea1t vi ph\u1ea1m ho\u00e1 \u0111\u01a1n m\u00e0 k\u1ebf to\u00e1n thu\u1ebf Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n, n\u1ebfu c\u00e1c b\u1ea1n c\u00f2n b\u1ee1 ng\u1ee1 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb, c\u00e1ch k\u00ea khai m\u1eddi c\u00e1c b\u1ea1n xem h\u00e3y tham gia <strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\">kho\u00e1 h\u1ecdc k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh k\u00ea khai thu\u1ebf<\/a><\/strong> t\u1ea1i k\u1ebf to\u00e1n thu\u1ebf Centax t\u1ea1i \u0111\u00e2y. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ngo\u00e0i ra m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam m\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-kiem-tra-hoa-don-moi-nhat\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t n\u0103m 2016<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/gui-thong-bao-phat-hanh-hoa-don-qua-mang\/\">G\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n qua m\u1ea1ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-dieu-chinh-hoa-don-da-lap\/\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-3-10-bang-ke-hoa-don-chua-su-dung-khi-chuyen-dia-diem-kinh-doanh\/\">B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/Nghi-dinh-49-2016-ND-CP.doc\">Ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thay \u0111\u1ed5i m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/08\/2016 theo ngh\u1ecb \u0111\u1ecbnh 49\/2016\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP<\/p>\n","protected":false},"author":7,"featured_media":20176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3832,3833],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23231"}],"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=23231"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23231\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20176"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23231"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}