{"id":29273,"date":"2017-01-14T23:22:32","date_gmt":"2017-01-14T23:22:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29273"},"modified":"2017-01-14T23:22:32","modified_gmt":"2017-01-14T23:22:32","slug":"thong-tu-2962016tt-btc-ve-giay-chung-nhan-dang-ky-hanh-nghe-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29273","title":{"rendered":"Th\u00f4ng t\u01b0 296\/2016\/TT-BTC v\u1ec1 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 296\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN V\u1ec0 C\u1ea4P, THU H\u1ed2I V\u00c0 QU\u1ea2N L\u00dd GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1<\/em> 88\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1<\/em>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n;<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd <\/em>h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1<\/strong>m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd 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 K\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1<\/strong>i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n
    \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 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n).<\/span><\/li>\n
  2. 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 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 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;<\/span><\/li>\n
  3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

    Ch\u01b0\u01a1ng II<\/strong><\/span><\/p>\n

    QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/span><\/p>\n

    M\u1ee5c 1. <\/strong>C\u1ea4P, C\u1ea4P L\u1ea0I, THU H\u1ed2I GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

    \u0110i\u1ec1u 3. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
      \n
    1. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
    2. B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng).<\/span><\/li>\n
    3. B\u1ea3n sao ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n
    4. Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 04\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span><\/li>\n
    5. Hai \u1ea3nh m\u00e0u c\u1ee1 3x4cm \u0111\u01b0\u1ee3c ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 s\u00e1u (06) th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
    6. B\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (n\u1ebfu c\u00f3).<\/span><\/li>\n
    7. B\u1ea3n sao Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u0103ng k\u00fd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/li>\n
    8. T\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian v\u00e0 x\u00e1c \u0111\u1ecbnh 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<\/strong><\/span><\/p>\n

        \n
      1. Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 khi:<\/span><\/li>\n<\/ol>\n

        a) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft gi\u1eefa ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 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 ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u1ebfu t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng;<\/span><\/p>\n

        b) Th\u1eddi gian l\u00e0m vi\u1ec7c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n c\u1ee7a ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ea3o \u0111\u1ea3m \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n c\u1ee7a 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 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

        V\u00ed d\u1ee5: th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 08h00 – 17h00 v\u00e0 05 ng\u00e0y\/tu\u1ea7n th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c coi l\u00e0 l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian ph\u1ea3i l\u00e0m vi\u1ec7c \u0111\u1ea7y \u0111\u1ee7 th\u1eddi gian t\u1eeb 08h00 – 17h00 h\u00e0ng ng\u00e0y v\u00e0 05 ng\u00e0y\/tu\u1ea7n kh\u00f4ng bao g\u1ed3m th\u1eddi gian l\u00e0m th\u00eam, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5.<\/span><\/p>\n

        c) Trong th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n t\u1ea1i 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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n

        2. X\u00e1c \u0111\u1ecbnh 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:<\/span><\/p>\n

        a) 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 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1eddi gian \u0111\u00e3 l\u00e0m c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u01a1i m\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u00f3;<\/span><\/p>\n

        b) 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 \u0111\u01b0\u1ee3c t\u00ednh c\u1ed9ng d\u1ed3n k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb 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 nguy\u00ean t\u1eafc tr\u00f2n th\u00e1ng;<\/span><\/p>\n

        c) 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 ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh th\u00ec ph\u1ea3i c\u00f3 B\u1ea3n gi\u1ea3i tr\u00ecnh k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u00f3 nh\u01b0 b\u1ea3n sao s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng.<\/span><\/p>\n

        \u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
          \n
        1. Vi\u1ec7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua 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 n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/span><\/li>\n
        2. Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c nh\u1eadn th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a th\u00f4ng tin \u0111\u00e3 x\u00e1c nh\u1eadn.<\/span><\/li>\n
        3. C\u00e1c v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd n\u1ebfu b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i k\u00e8m theo b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

          \u0110i\u1ec1u 6. Tr\u00ecnh t\u1ef1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
            \n
          1. Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp 01 b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng qua 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.<\/span><\/li>\n
          2. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, r\u00e0 so\u00e1t h\u1ed3 s\u01a1 v\u00e0 k\u00fd x\u00e1c nh\u1eadn tr\u00ean \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n
          3. 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 l\u1eadp danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho nh\u1eefng ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 03\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n. H\u1ed3 s\u01a1 g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
          4. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1, ho\u1eb7c h\u1ed3 s\u01a1 ch\u01b0a h\u1ee3p l\u1ec7 th\u00ec trong th\u1eddi gian 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 th\u00f4ng 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 gi\u1ea3i tr\u00ecnh ho\u1eb7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh nh\u01b0 s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng b\u1ed5 sung t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh ho\u1eb7c t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh kh\u00f4ng ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 l\u00e0 x\u00e1c th\u1ef1c, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i 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><\/li>\n
          5. Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p \u0111\u1ee7 ph\u00ed theo quy \u0111\u1ecbnh. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng qua 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. Ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng s\u1edbm h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i 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 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/li>\n<\/ol>\n

            \u0110i\u1ec1u 7. 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
              \n
            1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n sau \u0111\u00e2y:<\/span><\/li>\n<\/ol>\n

              a) H\u1ecd v\u00e0 t\u00ean, n\u0103m sinh, qu\u00ea qu\u00e1n ho\u1eb7c qu\u1ed1c t\u1ecbch, \u1ea3nh c\u1ee7a 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;<\/span><\/p>\n

              b) S\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

              c) T\u00ean 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 n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c;<\/span><\/p>\n

              d) S\u1ed1 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

              \u0111) Th\u1eddi h\u1ea1n c\u1ee7a 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

                \n
              1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 5 n\u0103m (60 th\u00e1ng) nh\u01b0ng kh\u00f4ng qu\u00e1 ng\u00e0y 31\/12 c\u1ee7a n\u0103m th\u1ee9 n\u0103m k\u1ec3 t\u1eeb n\u0103m b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
              2. M\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 05\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                \u0110i\u1ec1u 8. S\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd <\/strong>h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                  \n
                1. 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1) \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 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 cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/span><\/li>\n
                2. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 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 khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 9. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/strong><\/span><\/h2>\n

                  Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

                    \n
                  1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n.<\/span><\/li>\n
                  2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i.<\/span><\/li>\n
                  3. Trong th\u1eddi gian 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.<\/span><\/li>\n
                  4. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                  5. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n b\u1ea3o \u0111\u1ea3m l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                  6. Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/li>\n
                  7. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                  8. 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 n\u01a1i k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 b\u1ecb chia, b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/span><\/li>\n
                  9. Ng\u01b0\u1eddi b\u1ecb m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, ng\u01b0\u1eddi b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m qu\u1ea3n l\u00fd kinh t\u1ebf li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n; ng\u01b0\u1eddi 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; ng\u01b0\u1eddi b\u1ecb \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; ng\u01b0\u1eddi 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.<\/span><\/li>\n
                  10. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb ch\u1ebft, m\u1ea5t t\u00edch.<\/span><\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 10. C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

                      \n
                    1. Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb m\u1ea5t, b\u1ecb h\u1ee7y ho\u1ea1i, b\u1ecb h\u01b0 h\u1ecfng th\u00ec k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                    2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                      a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                      b) 02 \u1ea3nh m\u00e0u 3x4cm \u0111\u01b0\u1ee3c ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 s\u00e1u (06) th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i 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

                      c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb h\u1ecfng.<\/span><\/p>\n

                      3. B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 n\u1ed9p \u0111\u1ee7 ph\u00ed theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p l\u1ea1i 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 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

                      4. Th\u1eddi h\u1ea1n c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb m\u1ea5t, h\u1ecfng.<\/span><\/p>\n

                      \u0110i\u1ec1u 11. Thay \u0111\u1ed5i n\u1ed9i dung 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
                        \n
                      1. N\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thay \u0111\u1ed5i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/li>\n<\/ol>\n

                        a) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n;<\/span><\/p>\n

                        b) K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

                        c) Thay \u0111\u1ed5i t\u00ean c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01a1i k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

                        2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

                        a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                        b) 02 \u1ea3nh m\u00e0u 3x4cm \u0111\u01b0\u1ee3c ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 s\u00e1u (06) th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

                        c) C\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 thay \u0111\u1ed5i so v\u1edbi l\u1ea7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 g\u1ea7n nh\u1ea5t.<\/span><\/p>\n

                        3. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

                        a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                        b) 02 \u1ea3nh m\u00e0u 3x4cm \u0111\u01b0\u1ee3c ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 s\u00e1u (06) th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

                        c) C\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                        d) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169.<\/span><\/p>\n

                        4. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

                        a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                        b) 02 \u1ea3nh m\u00e0u 3x4cm \u0111\u01b0\u1ee3c ch\u1ee5p tr\u00ean n\u1ec1n tr\u1eafng trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 s\u00e1u (06) th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

                        c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169.<\/span><\/p>\n

                        5. B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 n\u1ed9p \u0111\u1ee7 ph\u00ed theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i 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 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

                        6. Th\u1eddi h\u1ea1n \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 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                        M\u1ee5c 2. <\/strong>\u0110\u00ccNH CH\u1ec8, THU H\u1ed2I, QU\u1ea2N L\u00dd V\u00c0 C\u00d4NG KHAI DANH S\u00c1CH K\u1ebe TO\u00c1N VI\u00caN H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

                        \u0110i\u1ec1u 12. \u0110\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                          \n
                        1. 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ol>\n

                          a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, c, d kho\u1ea3n 6 \u0110i\u1ec1u 69 Lu\u1eadt K\u1ebf to\u00e1n;<\/span><\/p>\n

                          b) K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f3 \u0111\u1ee7 s\u1ed1 gi\u1edd 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

                          c) K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 vi ph\u1ea1m c\u00e1c tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 5, 6, 7, 8 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

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

                          2. Trong th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 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.<\/span><\/p>\n

                          Khi h\u1ebft th\u1eddi gian \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, n\u1ebfu k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f2n th\u1eddi h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd b\u1ed5 sung t\u00ean k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0o danh s\u00e1ch c\u00f4ng khai k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i 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 ngay khi h\u1ebft th\u1eddi gian \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

                          \u0110i\u1ec1u 13. Thu h\u1ed3i Gi\u1ea5y ch\u1ee9<\/strong>ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                            \n
                          1. 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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 69 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/li>\n
                          2. Ng\u01b0\u1eddi 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 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 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 v\u00e0 ph\u1ea3i n\u1ed9p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                          3. Ng\u01b0\u1eddi 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 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                            \u0110i\u1ec1u 14. C\u00f4ng khai th\u00f4ng tin v\u1ec1 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/span><\/h2>\n
                              \n
                            1. B\u1ed9 T\u00e0i ch\u00ednh c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00e1c th\u00f4ng tin sau:<\/span><\/li>\n<\/ol>\n

                              a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1eebng 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;<\/span><\/p>\n

                              b) Danh s\u00e1ch 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;<\/span><\/p>\n

                              c) Danh s\u00e1ch 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;<\/span><\/p>\n

                              d) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/p>\n

                              2. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd b\u1ed5 sung ho\u1eb7c x\u00f3a t\u00ean k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong danh s\u00e1ch c\u00f4ng khai k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1eebng 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 ngay khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p, c\u1ea5p l\u1ea1i, b\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/p>\n

                              \u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/span><\/h2>\n
                                \n
                              1. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/8 h\u00e0ng n\u0103m, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i g\u1eedi B\u00e1o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng qua 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 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 08\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                              2. C\u00f3 v\u0103n b\u1ea3n g\u1eedi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh v\u1ec1 vi\u1ec7c kh\u00f4ng ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y kh\u00f4ng ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                              3. Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y tr\u01b0\u1edbc khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, 5, 6, 7, 8 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 06\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                              4. N\u1ed9p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169 cho B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng qua 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 ch\u1eadm nh\u1ea5t l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y Gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 4, 5, 6, 7, 8 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh kho\u1ea3n 3, 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                              5. Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/li>\n
                              6. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111ang \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i 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 m\u00e0 c\u00f2n \u0111\u1ed3ng th\u1eddi l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1eb7c ng\u1eebng tham gia c\u00e1c c\u00f4ng vi\u1ec7c ho\u1eb7c c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c, ch\u1ee9c danh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3.<\/span><\/li>\n
                              7. Cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
                              8. Ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thanh tra, ki\u1ec3m tra vi\u1ec7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
                              9. Tr\u00e1ch nhi\u1ec7m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 16. Tr\u00e1ch nhi\u1ec7m c\u1ee7a 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 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                  \n
                                1. Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/li>\n
                                2. Xem x\u00e9t, r\u00e0 so\u00e1t \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n, k\u00fd x\u00e1c nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1ed5 ch\u1ee9c m\u00ecnh.<\/span><\/li>\n
                                3. T\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 09\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/8 h\u00e0ng n\u0103m.<\/span><\/li>\n
                                4. Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y tr\u01b0\u1edbc khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, 5, 6, 7, 8 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 07\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                  Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9, 10 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/p>\n

                                    \n
                                  1. N\u1ed9p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169 cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 4, 5, 6, 7, 8, 9, 10 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                  2. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u1eabn ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 h\u1ebft th\u1eddi h\u1ea1n th\u00ec ph\u1ea3i ti\u1ebfp t\u1ee5c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi ho\u1eb7c gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 g\u1eedi b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng h\u1ebft th\u1eddi h\u1ea1n.<\/span><\/li>\n
                                  3. Khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 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 ho\u1eb7c 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 k\u00e8m theo b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi k\u00fd k\u1ebft v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/li>\n
                                  4. 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 s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/li>\n
                                  5. Tr\u00e1ch nhi\u1ec7m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                                    \u0110i\u1ec1u 17. C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng 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
                                      \n
                                    1. K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, gi\u1ea3 m\u1ea1o, khai man c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \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.<\/span><\/li>\n
                                    2. X\u00e1c nh\u1eadn kh\u00f4ng trung th\u1ef1c c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \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.<\/span><\/li>\n
                                    3. S\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/li>\n
                                    4. Cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang l\u00e0m vi\u1ec7c thu\u00ea, m\u01b0\u1ee3n ho\u1eb7c s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/li>\n
                                    5. Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                      Ch\u01b0\u01a1ng III<\/strong><\/span><\/p>\n

                                      \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/p>\n

                                      \u0110i\u1ec1u 18. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n
                                        \n
                                      1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017. Ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2016 tr\u1edf v\u1ec1 tr\u01b0\u1edbc th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span><\/li>\n
                                      2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 72\/2007\/TT-BTC ng\u00e0y 27\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
                                      3. Vi\u1ec7c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c n\u0103m 2016 \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 72\/2007\/TT-BTC ng\u00e0y 27\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 19. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n
                                          \n
                                        1. 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, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                                        2. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd 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 ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                                        3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.\/.<\/span><\/li>\n<\/ol>\n\n\n\n
                                          <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                          N\u01a1i nh\u1eadn:
                                          \n<\/em><\/strong>– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
                                          \n – V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c ban c\u1ee7a \u0110\u1ea3ng;<\/span>
                                          \n – V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
                                          \n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
                                          \n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
                                          \n – Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                          \n – T\u00f2a \u00e1n Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                          \n – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
                                          \n – Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;<\/span>
                                          \n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                                          \n – UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
                                          \n – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
                                          \n – C\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span>
                                          \n – H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;<\/span>
                                          \n – H\u1ed9i K\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n Vi\u1ec7t Nam;<\/span>
                                          \n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                          \n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
                                          \n – V\u1ee5 Ph\u00e1p ch\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh);<\/span>
                                          \n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
                                          \n – C\u00f4ng b\u00e1o;<\/span>
                                          \n – L\u01b0u: VT, V\u1ee5 C\u0110KT.<\/span><\/p>\n

                                          KT. B\u1ed8 TR\u01af\u1edeNG
                                          \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

                                          Tr\u1ea7n V\u0103n Hi\u1ebfu<\/p>\n

                                           <\/p>\n

                                          Ph\u1ee5 l\u1ee5c s\u1ed1 01\/\u0110KHN<\/strong><\/span><\/p>\n

                                          (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 <\/em>296\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n
                                          \u1ea2nh 3×4 (\u0110\u00f3ng d\u1ea5u gi\u00e1p lai)<\/span><\/td>\n\u0110\u01a0N \u0110\u1ec0 NGH\u1eca C\u1ea4P GI\u1ea4Y CH\u1ee8NG NH\u1eacN
                                          \n<\/strong>\u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                          K\u00ednh g\u1eedi:<\/em><\/strong> B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/span>\u00a0<\/strong><\/span><\/p>\n

                                            \n
                                          1. H\u1ecd v\u00e0 t\u00ean \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Nam\/N\u1eef …………………………….<\/span><\/li>\n
                                          2. N\u0103m sinh \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Qu\u00ea qu\u00e1n\/Qu\u1ed1c t\u1ecbch: ………………………………<\/span><\/li>\n
                                          3. Gi\u1ea5y CMND\/H\u1ed9 chi\u1ebfu\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n s\u1ed1 \u2026\u2026\u2026\u2026 c\u1ea5p ng\u00e0y \u2026..\/ \u2026.\/\u2026. t\u1ea1i ………..<\/span><\/li>\n
                                          4. Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 c\u1ea5p ng\u00e0y \u2026..\/ \u2026..\/\u2026\u2026<\/span><\/li>\n
                                          5. \u0110\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa t\u1ea1i: …………………………………………………………………………..<\/span><\/li>\n<\/ol>\n

                                            (ghi chi ti\u1ebft s\u1ed1 <\/em>nh\u00e0, kh\u1ed1i\/th\u00f4n\/x\u00f3m, ph\u01b0\u1eddng\/x\u00e3, qu\u1eadn\/huy\u1ec7n, t\u1ec9nh\/th\u00e0nh ph\u1ed1)<\/em><\/span><\/p>\n

                                              \n
                                            1. N\u01a1i \u1edf hi\u1ec7n nay: ………………………………………………………………………………………………….<\/span><\/li>\n
                                            2. S\u1ed1 \u0111i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 email …………………………………………………<\/span><\/li>\n
                                            3. Qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c (K\u00ea khai li\u00ean t\u1ee5c qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u1ea5p b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n) (*):<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
                                              Qu\u00e1 <\/em><\/strong>tr\u00ecnh l\u00e0m vi\u1ec7c
                                              \n<\/em><\/strong>t\u1eeb \u2026\u2026. <\/em><\/strong>\u0111\u1ebfn \u2026\u2026.<\/em><\/strong><\/span><\/td>\n                                              		Ch\u1ee9c danh, c\u00f4ng vi\u1ec7c<\/em><\/strong><\/span><\/td>\nT\u00ean \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                              <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                              <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                              <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                              <\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                \n
                                              1. S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (N\u1ebfu kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c th\u00ec g\u1ea1ch ch\u00e9o) (k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c):<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
                                                STT<\/em><\/strong><\/span><\/td>\nT\u00ean chuy\u00ean \u0111\u1ec1\/m\u00f4n CNKT<\/em><\/strong><\/span><\/td>\nTh\u1eddi gian CNKT<\/em><\/strong><\/span><\/td>\nS\u1ed1 <\/em><\/strong>gi\u1edd CNKT<\/em><\/strong><\/span><\/td>\nC\u01a1 s\u1edf CNKT<\/em><\/strong><\/span><\/td>\nGhi ch\u00fa<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                <\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\nX<\/span><\/td>\n<\/td>\nX<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                V\u00ed d\u1ee5: Th\u1eddi gian \u0111\u0103ng k\u00fd \u0111\u1ec3 b\u1eaft \u0111\u1ea7u h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb n\u0103m X2<\/sub> th\u00ec s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u00ea khai v\u00e0 t\u00ednh l\u00e0 t\u1eeb 16\/8\/X0<\/sub> \u0111\u1ebfn 15\/8\/X1<\/sub>.<\/span><\/p>\n

                                                – S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf Vi\u1ec7t Nam, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n l\u00e0 \u2026\u2026. gi\u1edd<\/span><\/p>\n

                                                  \n
                                                1. C\u00e1c h\u00ecnh th\u1ee9c \u0111\u00e3 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 (ghi r\u00f5 h\u00ecnh th\u1ee9c b\u1ecb x\u1eed ph\u1ea1t, s\u1ed1 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 c\u01a1 quan ra Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec g\u1ea1ch ch\u00e9o)<\/span><\/li>\n<\/ol>\n

                                                  ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                  ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                  ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                    \n
                                                  1. Hi\u1ec7n nay, c\u00e1 nh\u00e2n t\u00f4i c\u00f2n tham gia l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh, c\u00f4ng vi\u1ec7c kh\u00e1c t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00e1c, c\u1ee5 th\u1ec3 (N\u1ebfu kh\u00f4ng c\u00f3 th\u00ec g\u1ea1ch ch\u00e9o):<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
                                                    C\u00e1c ch\u1ee9c danh (c\u00f4ng vi\u1ec7c)<\/em><\/strong><\/span><\/td>\nTh\u1eddi gian l\u00e0m vi\u1ec7c<\/em><\/strong><\/span><\/td>\nT\u00ean \u0111\u01a1n v\u1ecb n\u01a1i l\u00e0m vi\u1ec7c<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                    <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                    <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                    <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                    <\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    (Ch\u00fa \u00fd<\/em>: Ghi c\u1ee5 th\u1ec3 c\u00e1c ch\u1ee9c danh (c\u00f4ng vi\u1ec7c), th\u1eddi gian l\u00e0m vi\u1ec7c, t\u00ean c\u00e1c \u0111\u01a1n v\u1ecb n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c ngo\u00e0i 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)<\/em><\/span><\/p>\n

                                                    \u0110\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho t\u00f4i \u0111\u1ec3 t\u00f4i h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb (t\u00ean 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)<\/em> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/em><\/span><\/p>\n

                                                    T\u00f4i xin cam k\u1ebft:<\/strong><\/span><\/p>\n

                                                    – Kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 58 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

                                                    – Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung k\u00ea khai tr\u00ean \u0111\u00e2y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 g\u1eedi k\u00e8m theo \u0110\u01a1n n\u00e0y.<\/span><\/p>\n\n\n\n\n
                                                    <\/td>\nNg\u00e0y\u2026.. <\/em>th\u00e1ng<\/em> \u2026\u2026 <\/em>n\u0103m \u2026\u2026\u2026.<\/em><\/span><\/td>\n<\/tr>\n
                                                    \n

                                                    X\u00c1C NH\u1eacN C\u1ee6A NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT <\/strong><\/span>
                                                    \n (H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/p>\n<\/td>\n

                                                    		NG\u01af\u1edcI L\u00c0M \u0110\u01a0N<\/strong><\/span>
                                                    \n (H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd<\/em>)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    Ghi ch\u00fa: <\/em><\/strong>(*) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd <\/em>h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t<\/em>heo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai m\u1ee5c n\u00e0y.<\/em><\/span><\/p>\n

                                                    Ph\u1ee5 l\u1ee5c s\u1ed1 02\/\u0110KHN<\/strong><\/span><\/p>\n

                                                    (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n
                                                    \u1ea2nh 3×4 (\u0110\u00f3ng d\u1ea5u gi\u00e1p lai)<\/span><\/td>\n\n

                                                    \u0110\u01a0N \u0110\u1ec0 NGH\u1eca C\u1ea4P L\u1ea0I <\/strong>GI\u1ea4Y CH\u1ee8NG NH\u1eacN
                                                    \n<\/strong>\u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

                                                    K\u00ednh g\u1eedi:<\/em><\/strong> B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/span><\/td>\n

                                                    		\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                      \n
                                                    1. H\u1ecd v\u00e0 t\u00ean \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Nam\/N\u1eef ……………………………..<\/span><\/li>\n
                                                    2. N\u0103m sinh \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Qu\u00ea qu\u00e1n\/Qu\u1ed1c t\u1ecbch: ……………………………….<\/span><\/li>\n
                                                    3. Gi\u1ea5y CMND\/H\u1ed9 chi\u1ebfu\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n s\u1ed1 \u2026\u2026\u2026\u2026 c\u1ea5p ng\u00e0y \u2026..\/ \u2026.\/\u2026. t\u1ea1i ………..<\/span><\/li>\n
                                                    4. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. \u0111\u00e3 c\u1ea5p ng\u00e0y \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0111\u1ec3 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/li>\n
                                                    5. L\u00fd do \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (*):<\/span><\/li>\n<\/ol>\n

                                                      ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                      ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                        \n
                                                      1. Hi\u1ec7n nay, c\u00e1 nh\u00e2n t\u00f4i c\u00f2n tham gia l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh, c\u00f4ng vi\u1ec7c kh\u00e1c t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00e1c, c\u1ee5 th\u1ec3 (N\u1ebfu kh\u00f4ng c\u00f3 th\u00ec g\u1ea1ch ch\u00e9o):<\/span><\/li>\n<\/ol>\n\n\n\n\n\n
                                                        C\u00e1c ch\u1ee9c danh (c\u00f4ng vi\u1ec7c)<\/em><\/strong><\/span><\/td>\nTh\u1eddi gian l\u00e0m vi\u1ec7c<\/em><\/strong><\/span><\/td>\nT\u00ean \u0111\u01a1n v\u1ecb n\u01a1i l\u00e0m vi\u1ec7c<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                        <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                        <\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                        (Ch\u00fa \u00fd<\/em>: Ghi c\u1ee5 th\u1ec3 c\u00e1c ch\u1ee9c danh (c\u00f4ng vi\u1ec7c), th\u1eddi gian l\u00e0m vi\u1ec7c, t\u00ean c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u01a1i k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0m vi\u1ec7c ngo\u00e0i doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf<\/em> to\u00e1n)<\/em><\/span><\/p>\n

                                                          \n
                                                        1. \u0110\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho t\u00f4i \u0111\u1ec3 t\u00f4i \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb (t\u00ean doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k<\/em>\u1ebf<\/em> to\u00e1n)<\/em> \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/li>\n<\/ol>\n

                                                          T\u00f4i xin cam k\u1ebft:<\/em><\/strong><\/span><\/p>\n

                                                          – Kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 58 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

                                                          – Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung \u0111\u00e3 k\u00ea khai tr\u00ean \u0111\u00e2y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m theo \u0110\u01a1n n\u00e0y.<\/span><\/p>\n\n\n\n\n
                                                          <\/td>\nNg\u00e0y\u2026.. <\/em>th\u00e1ng<\/em> \u2026\u2026 <\/em>n\u0103m \u2026\u2026\u2026.<\/em><\/span><\/td>\n<\/tr>\n
                                                          \n

                                                          X\u00c1C NH\u1eacN C\u1ee6A NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT <\/strong><\/span>
                                                          \n (H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/p>\n<\/td>\n

                                                          		NG\u01af\u1edcI L\u00c0M \u0110\u01a0N<\/strong><\/span>
                                                          \n (H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd<\/em>)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                          Ghi ch\u00fa:<\/strong> (*) Ghi r\u00f5 l\u00fd do b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng, b\u1ecb h\u1ee7y ho\u1ea1i.<\/em><\/span><\/p>\n

                                                          Ph\u1ee5 l\u1ee5c s\u1ed1 03\/\u0110KHN<\/strong><\/span><\/p>\n

                                                          (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                          T\u00ean doanh nghi\u1ec7p, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026.<\/em><\/strong><\/span><\/p>\n

                                                          \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/em><\/strong><\/span><\/p>\n

                                                          DANH S\u00c1CH \u0110\u1ec0 NGH\u1eca C\u1ea4P
                                                          \n<\/strong>GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/p>\n

                                                          K\u00ednh g\u1eedi: B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/strong><\/span><\/p>\n

                                                          \u0110\u01a1n v\u1ecb (t\u00ean 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): \u2026\u2026\u2026.. \u2026\u2026\u2026\u2026\u2026.. \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 t\u00ean trong danh s\u00e1ch sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
                                                          STT<\/em><\/strong><\/span><\/td>\nH\u1ecd v\u00e0 t\u00ean<\/em><\/strong><\/span><\/td>\nN\u0103m sinh<\/em><\/strong><\/span><\/td>\nQu\u00ea qu\u00e1n(<\/sup><\/em><\/strong>1)<\/sup> <\/em><\/strong>(qu\u1ed1c t\u1ecbch)<\/em><\/strong><\/span><\/td>\nCh\u1ee9c v\u1ee5<\/em><\/strong><\/span><\/td>\nCh\u1ee9ng ch\u1ec9 KTV<\/em><\/strong><\/span><\/td>\nTh\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng l<\/em><\/strong>ao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian \u0111\u1ebfn \u2026\u2026<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                          Nam<\/em><\/strong><\/span><\/td>\nN\u1eef<\/em><\/strong><\/span><\/td>\n<\/td>\n<\/td>\nS\u1ed1<\/em><\/strong><\/span><\/td>\nNg\u00e0y c\u1ea5p<\/em><\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
                                                          1<\/em><\/strong><\/span><\/td>\n2<\/em><\/strong><\/span><\/td>\n3<\/em><\/strong><\/span><\/td>\n4<\/em><\/strong><\/span><\/td>\n5<\/em><\/strong><\/span><\/td>\n6<\/em><\/strong><\/span><\/td>\n7<\/em><\/strong><\/span><\/td>\n8<\/em><\/strong><\/span><\/td>\n9<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                          <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                          Ch\u00fang t\u00f4i cam k\u1ebft:<\/em><\/strong><\/span><\/p>\n

                                                          – C\u00e1c c\u00e1 nh\u00e2n c\u00f3 t\u00ean tr\u00ean c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 hi\u1ec7n \u0111ang l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian t\u1ea1i …. (t\u00ean 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): \u2026\u2026\u2026\u2026. theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                          – Ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u00e1 nh\u00e2n c\u00f3 t\u00ean \u1edf tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n\n\n\n
                                                          <\/td>\n……,<\/em> ng\u00e0y…. th\u00e1ng… n\u0103m ….
                                                          \n<\/em>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT C\u1ee6A \u0110\u01a0N V\u1eca
                                                          \n<\/strong>(H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                          Ghi ch\u00fa: (1)<\/strong> Ng\u01b0\u1eddi Vi\u1ec7t Nam ghi qu\u00ea qu\u00e1n (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW); Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ghi qu\u1ed1c t\u1ecbch.<\/em><\/span><\/p>\n

                                                          Ph\u1ee5 l\u1ee5c s\u1ed1 04\/\u0110KHN<\/strong><\/span><\/p>\n

                                                          (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                          GI\u1ea4Y X\u00c1C NH\u1eacN
                                                          \n<\/strong>TH\u1edcI GIAN C\u00d4NG T\u00c1C TH\u1ef0C T\u1ebe V\u1ec0 T\u00c0I CH\u00cdNH, K\u1ebe TO\u00c1N, KI\u1ec2M TO\u00c1N<\/strong><\/span><\/p>\n

                                                          K\u00ednh g\u1eedi: (T\u00ean c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u01a1i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 c\u00f4ng t\u00e1c):<\/span><\/p>\n

                                                            \n
                                                          1. H\u1ecd v\u00e0 t\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026; Nam\/N\u1eef: …………………………………..<\/span><\/li>\n
                                                          2. N\u0103m sinh: …………………………………………………………………………………………………………<\/span><\/li>\n
                                                          3. Gi\u1ea5y CMND\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/ H\u1ed9 chi\u1ebfu s\u1ed1 \u2026\u2026\u2026.. C\u1ea5p ng\u00e0y….\/…\/…. T\u1ea1i….<\/span><\/li>\n
                                                          4. \u0110\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa t\u1ea1i: ………………………………………………………………………….<\/span><\/li>\n
                                                          5. N\u01a1i \u1edf hi\u1ec7n nay: …………………………………………………………………………………………………<\/span><\/li>\n<\/ol>\n

                                                            \u0110\u1ec1 ngh\u1ecb (t\u00ean c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb) \u2026\u2026\u2026\u2026\u2026\u2026\u2026.. x\u00e1c nh\u1eadn qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
                                                            T\u1eeb th\u00e1ng…\u0111\u1ebfn th\u00e1ng<\/strong><\/span><\/td>\nCh\u1ee9c danh, ch\u1ee9c v\u1ee5<\/strong><\/span><\/td>\nS\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf l\u00e0m v\u1ec1 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/strong><\/span><\/td>\n<\/tr>\n
                                                            A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n<\/tr>\n
                                                            <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                            <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                            T\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
                                                            <\/td>\nNg\u00e0y\u2026.. <\/em>th\u00e1ng<\/em> \u2026\u2026 <\/em>n\u0103m \u2026\u2026\u2026.<\/em><\/span><\/td>\n<\/tr>\n
                                                            X\u00c1C NH\u1eacN C\u1ee6A C\u01a0 QUAN,
                                                            \nT\u1ed4 CH\u1ee8C, \u0110\u01a0N V\u1eca <\/strong><\/span>
                                                            \n (K\u00fd, ghi r\u00f5 h<\/em>\u1ecd t\u00ean v\u00e0 <\/em>\u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n                                                            		NG\u01af\u1edcI L\u00c0M \u0110\u01a0N<\/strong><\/span>
                                                            \n (K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean<\/em>)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                            Ph\u1ee5 l\u1ee5c s\u1ed1 05\/\u0110KHN<\/strong><\/span><\/p>\n

                                                            (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 296\/2016\/T<\/em>T-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n\n\n
                                                            \n

                                                            B\u1ed8 T\u00c0I CH\u00cdNH
                                                            \n——-<\/strong><\/span><\/p>\n<\/td>\n

                                                            		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
                                                            \n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
                                                            \n—————<\/strong><\/span><\/td>\n<\/tr>\n
                                                            \u00a0<\/strong><\/span><\/td>\nC\u1ea5p l\u1ea7n\u2026.<\/strong><\/span><\/td>\n<\/tr>\n
                                                            \u1ea2nh 3×4<\/span><\/td>\nGI\u1ea4Y CH\u1ee8NG NH\u1eacN
                                                            \n<\/strong>\u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                            \u00a0<\/strong><\/span><\/p>\n

                                                            S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/strong><\/span><\/p>\n

                                                              \n
                                                            1. H\u1ecd v\u00e0 t\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 Nam\/N\u1eef ……………………………………….<\/span><\/li>\n
                                                            2. N\u0103m sinh: \u2026\u2026\u2026\u2026.\u2026\u2026\u2026. Qu\u00ea qu\u00e1n\/Qu\u1ed1c t\u1ecbch: …………………………………………………<\/span><\/li>\n
                                                            3. Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1 \u2026\u2026\u2026\u2026\u2026. c\u1ea5p ng\u00e0y \u2026..\/\u2026…\/\u2026\u2026\u2026\u2026<\/span><\/li>\n
                                                            4. \u0110\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i: …………………………………………………………………..<\/span><\/li>\n
                                                            5. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u00e0y c\u00f3 th\u1eddi h\u1ea1n t\u1eeb ng\u00e0y \u2026..\/\u2026.\/\u2026\u2026. \u0111\u1ebfn ng\u00e0y: \u2026.\/\u2026.\/\u2026.. tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ol>\n\n\n\n
                                                              <\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y …th\u00e1ng….n\u0103m…. <\/em><\/span>
                                                              \n T<\/strong>L. B\u1ed8 <\/strong>TR\u01af\u1edeNG
                                                              \n<\/strong>(H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd<\/em>, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                              Ph\u1ee5 l\u1ee5c s\u1ed1 06\/\u0110KHN<\/strong><\/span><\/p>\n

                                                              (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                              TH\u00d4NG B\u00c1O<\/strong><\/span><\/p>\n

                                                              V\/v Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd <\/em><\/strong>h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/em><\/strong><\/span><\/p>\n

                                                              K\u00ednh g\u1eedi:<\/strong> B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/span><\/p>\n

                                                                \n
                                                              1. H\u1ecd v\u00e0 t\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.; Nam\/N\u1eef: ………………………………………………<\/span><\/li>\n
                                                              2. N\u0103m sinh \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026; Qu\u00ea qu\u00e1n\/Qu\u1ed1c t\u1ecbch ……………………………………………………<\/span><\/li>\n
                                                              3. Gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026\u2026 c\u1ea5p ng\u00e0y: \u2026\u2026\/ \u2026..\/ \u2026\u2026\u2026. \u0111\u1ec3 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb k\u1ec3 t\u1eeb ng\u00e0y…….\/ \u2026..\/ \u2026\u2026.. do:<\/span><\/li>\n<\/ol>\n

                                                                (1<\/em>) T\u00f4i \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i (t\u00ean 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) \u2026\u2026\u2026\u2026. <\/em>k\u1ec3 t\u1eeb<\/em> ng\u00e0y \u2026\u2026. <\/em>theo Quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c ho\u1eb7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng s\u1ed1 \u2026\u2026\u2026\u2026\u2026.. <\/em>ng\u00e0y……<\/em>\/\u2026..<\/em>\/\u2026\u2026\u2026\u2026\u2026<\/em>.<\/em><\/span><\/p>\n

                                                                (2) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian s\u1ed1 \u2026\u2026\u2026\u2026\u2026\u2026. <\/em>ng\u00e0y \u2026\u2026<\/em>\/ \u2026\u2026<\/em>\/\u2026\u2026.. <\/em>t\u1ea1i (t\u00ean 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) \u2026\u2026\u2026. <\/em>\u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y \u2026\u2026\u2026\u2026\u2026\u2026..<\/em><\/span><\/p>\n

                                                                (3) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian s\u1ed1 \u2026\u2026\u2026. <\/em>ng\u00e0y \u2026..<\/em>\/ \u2026..<\/em>\/ \u2026\u2026. <\/em>t\u1ea1i (t\u00ean 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) \u2026\u2026 <\/em>\u0111\u00e3 c\u00f3 thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n b\u1ea3o \u0111\u1ea3m l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/em><\/span><\/p>\n

                                                                (4) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam s\u1ed1 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. <\/em>ng\u00e0y \u2026\u2026<\/em>\/ \u2026..<\/em>\/ \u2026\u2026\u2026 <\/em>h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 <\/em>tr\u1ecb k\u1ec3 t\u1eeb ng\u00e0y \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/em><\/span><\/p>\n

                                                                (5) ………………………………………………………………………………………………………………………… <\/em><\/span><\/p>\n

                                                                (6) ………………………………………………………………………………………………………………………… <\/em><\/span><\/p>\n

                                                                T\u00f4i xin cam k\u1ebft ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung k\u00ea khai tr\u00ean v\u00e0 c\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m Th\u00f4ng b\u00e1o n\u00e0y.<\/span><\/p>\n\n\n\n
                                                                <\/td>\n\u2026\u2026.<\/em>, ng\u00e0y \u2026\u2026 <\/em>th\u00e1ng\u2026..<\/em> n\u0103m \u2026.<\/em><\/span>
                                                                \n NG\u01af\u1edcI TH\u00d4NG B\u00c1O
                                                                \n<\/strong>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                T\u00e0i li\u1ec7u k\u00e8m theo:<\/em><\/strong><\/span><\/p>\n

                                                                (1)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                                                                (2)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                                                                (3)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                                                                \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

                                                                Ph\u1ee5 l\u1ee5c s\u1ed1 07\/\u0110KHN<\/strong><\/span><\/p>\n

                                                                (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                                TH\u00d4NG B\u00c1O<\/strong><\/span><\/p>\n

                                                                V\/v Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd <\/em><\/strong>h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1<\/em><\/strong>n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/em><\/strong><\/span><\/p>\n

                                                                K\u00ed<\/em><\/strong>nh<\/em><\/strong> g\u1eedi:<\/em><\/strong> B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/span><\/p>\n

                                                                  \n
                                                                1. T\u00ean 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 \u2026\u2026\u2026\u2026<\/span><\/li>\n
                                                                2. \u0110\u1ecba ch\u1ec9 ………………………………………………………………………………………………………………<\/span><\/li>\n
                                                                3. \u0110i\u1ec7n tho\u1ea1i \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. email: ………………………………………………………….<\/span><\/li>\n
                                                                4. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. c\u1ea5p ng\u00e0y: \u2026\u2026\u2026..\/ \u2026\u2026.\/ \u2026\u2026\u2026\u2026<\/span><\/li>\n
                                                                5. 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 sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n
                                                                  STT<\/strong><\/span><\/td>\nH\u1ecd v\u00e0 t\u00ean<\/strong><\/span><\/td>\nGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/td>\nL\u00fd do Gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/strong><\/span><\/td>\n<\/tr>\n
                                                                  S\u1ed1<\/strong><\/span><\/td>\nTh\u1eddi h\u1ea1n<\/strong><\/span><\/td>\nNg\u00e0y h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/strong><\/span><\/td>\n<\/td>\n<\/tr>\n
                                                                  <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                  <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                  <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                  <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                  \u0110\u01a1n v\u1ecb xin cam k\u1ebft ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung k\u00ea khai tr\u00ean v\u00e0 c\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m Th\u00f4ng b\u00e1o n\u00e0y.<\/span><\/p>\n\n\n\n
                                                                  <\/td>\n\u2026., <\/em>ng\u00e0y…. th\u00e1ng… n\u0103m ….
                                                                  \n<\/em>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P
                                                                  \n<\/strong>LU\u1eacT C\u1ee6A \u0110\u01a0N V\u1eca
                                                                  \n<\/strong>(H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd<\/em>, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                  Ph\u1ee5<\/strong> l\u1ee5<\/strong>c s\u1ed1 08\/\u0110KHN<\/strong><\/span><\/p>\n

                                                                  (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                                  B\u00c1O C\u00c1O DUY TR\u00cc
                                                                  \n\u0110I\u1ec0U KI\u1ec6N H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N H\u00c0NG N\u0102<\/strong>M<\/strong><\/span><\/p>\n

                                                                    \n
                                                                  1. T\u00ean t\u00f4i l\u00e0: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..; Nam\/N\u1eef ……………………………………..<\/span><\/li>\n
                                                                  2. N\u0103m sinh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026; Qu\u00ea qu\u00e1n\/ Qu\u1ed1c t\u1ecbch ……………………………<\/span><\/li>\n
                                                                  3. Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1: \u2026\u2026\u2026\u2026 c\u1ea5p ng\u00e0y \u2026\u2026.\/ \u2026\u2026\/ \u2026\u2026\u2026\u2026..<\/span><\/li>\n
                                                                  4. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. c\u1ea5p ng\u00e0y….\/…\/\u2026, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y….\/\u2026. \/\u2026\u2026\u2026. \u0111\u1ebfn ng\u00e0y….\/….\/\u2026\u2026.<\/span><\/li>\n
                                                                  5. S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1eeb ng\u00e0y 16\/8 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 n\u0103m nay (k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c):<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n
                                                                    STT<\/em><\/strong><\/span><\/td>\nT\u00ean chuy\u00ean \u0111\u1ec1\/m\u00f4n CNKT<\/em><\/strong><\/span><\/td>\nTh\u1eddi gian CNKT<\/em><\/strong><\/span><\/td>\nS\u1ed1 gi\u1edd CNKT(*)<\/em><\/strong><\/span><\/td>\nC\u01a1 s\u1edf CNKT<\/em><\/strong><\/span><\/td>\nGhi ch\u00fa<\/em><\/strong><\/span><\/td>\n<\/tr>\n
                                                                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                    <\/td>\nT\u1ed5ng c\u1ed9ng<\/span><\/td>\nX<\/span><\/td>\n<\/td>\nx<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                    Trong \u0111\u00f3 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf Vi\u1ec7t Nam v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n l\u00e0 \u2026\u2026. gi\u1edd.<\/span><\/p>\n

                                                                      \n
                                                                    1. Th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i 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 (t\u1eeb ng\u00e0y \u2026\u2026.\/ \u2026\u2026\/ \u2026\u2026 \u0111\u1ebfn ng\u00e0y \u2026..\/ \u2026..\/ \u2026.. ho\u1eb7c kh\u00f4ng th\u1eddi h\u1ea1n).<\/span><\/li>\n
                                                                    2. Trong n\u0103m h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian k\u00fd k\u1ebft v\u1edbi 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 l\u1ea7n g\u1ea7n nh\u1ea5t:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                                      <\/td>\nKh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/td>\nC\u00f3 thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                        \n
                                                                      1. T\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 16\/8 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 n\u0103m nay:<\/span><\/li>\n<\/ol>\n

                                                                        ……………………………………………………………………………………………………………………………..<\/span><\/p>\n

                                                                          \n
                                                                        1. \u0110\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t v\u00e0 ti\u1ebfp t\u1ee5c duy tr\u00ec vi\u1ec7c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a t\u00f4i t\u1ea1i 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 \u2026\u2026\u2026\u2026\u2026..\u2026\u2026 trong n\u0103m \u2026\u2026\u2026.<\/span><\/li>\n<\/ol>\n

                                                                          T\u00f4i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung \u0111\u00e3 k\u00ea khai tr\u00ean \u0111\u00e2y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m theo B\u00e1o c\u00e1o n\u00e0y.<\/span><\/p>\n\n\n\n\n
                                                                          <\/td>\nNg\u00e0y\u2026.. <\/em>th\u00e1ng<\/em> \u2026\u2026 <\/em>n\u0103m \u2026\u2026\u2026.<\/em><\/span><\/td>\n<\/tr>\n
                                                                          X\u00c1C NH\u1eacN C\u1ee6A NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N
                                                                          \nTHEO PH\u00c1P LU\u1eacT C\u1ee6A \u0110\u01a0N V\u1eca
                                                                          \n<\/strong>(H<\/em>\u1ecd v\u00e0 <\/em>t\u00ean, ch\u1eef k\u00fd, <\/em>\u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n                                                                          		NG\u01af\u1edcI L\u00c0M \u0110\u01a0N<\/strong><\/span>
                                                                          \n (K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                          Ghi ch\u00fa<\/em><\/strong>:<\/em><\/strong> (*) Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ch\u01b0a \u0111\u1ee7 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c th\u00ec ph\u1ea3i ghi r\u00f5 l\u00fd do v\u00e0o c\u1ed9t \u201cGhi ch\u00fa<\/em>\u201d k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/em><\/span><\/p>\n

                                                                          Ph\u1ee5 l\u1ee5c s\u1ed1 09\/\u0110KHN<\/strong><\/span><\/p>\n

                                                                          (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em> 296\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n

                                                                          T\u1ed4NG H\u1ee2P T\u00ccNH H\u00ccNH
                                                                          \nDUY TR\u00cc \u0110I\u1ec0U KI\u1ec6N H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N H\u00c0NG N\u0102M<\/strong><\/span><\/p>\n

                                                                          K\u00ednh g\u1eedi: B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n)<\/strong><\/span><\/p>\n

                                                                          \u0110\u01a1n v\u1ecb (t\u00ean 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)<\/em> \u2026\u2026\u2026\u2026 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n 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 t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0 sau:<\/span><\/p>\n

                                                                            \n
                                                                          1. T\u00ecnh h\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1eeb ng\u00e0y 16\/8 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 n\u0103m nay nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                                                            STT<\/strong><\/span><\/td>\nH\u1ecd v\u00e0 t\u00ean<\/strong><\/span><\/td>\nS\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1ead<\/strong>n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng gi\u1edd CNKT<\/strong><\/span><\/td>\nH\u0110L\u0110 l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p<\/strong><\/span><\/td>\nGhi ch\u00fa (*)<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            Th\u1eddi h\u1ea1n \u0111\u1ebfn…<\/strong><\/span><\/td>\nTrong n\u0103m c\u00f3 thay \u0111\u1ed5i v\u1ec1 H\u0110L\u0110 (\u0111\u00e1nh d\u1ea5u x<\/strong>)<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            T\u1ed5ng s\u1ed1 (*)<\/strong><\/span><\/td>\nS\u1ed1 gi\u1edd CNKT v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf VN, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/em><\/span><\/td>\nS\u1ed1 gi\u1edd CNKT kh\u00e1c<\/em><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                                                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                                              \n
                                                                            1. T\u00ecnh h\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n trong 12 th\u00e1ng th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 nh\u01b0 sau:<\/span><\/li>\n
                                                                            2. a) S\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n l\u00e0…. ng\u01b0\u1eddi.<\/span><\/li>\n
                                                                            3. b) S\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n l\u00e0… ng\u01b0\u1eddi, c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n\n\n\n
                                                                              STT<\/span><\/td>\nH\u1ecd v\u00e0 t\u00ean<\/span><\/td>\nC\u00f3 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n t\u1eeb 16\/8\/ n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn 15\/8 n\u0103m nay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                              (\u0111\u00e1nh d\u1ea5u x)<\/span>C\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/p>\n

                                                                              Ch\u00fang t\u00f4i \u0111\u00e3 xem x\u00e9t, r\u00e0 so\u00e1t v\u00e0 cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a nh\u1eefng n\u1ed9i dung \u0111\u00e3 k\u00ea khai tr\u00ean \u0111\u00e2y.\/.<\/span><\/p>\n\n\n\n
                                                                              <\/td>\n\u2026\u2026, <\/em>ng\u00e0y…. th\u00e1ng… n\u0103m ….
                                                                              \n<\/em>NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P
                                                                              \n<\/strong>LU\u1eacT C\u1ee6A \u0110\u01a0N V\u1eca
                                                                              \n<\/strong>(H\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd<\/em>, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                              K\u00e8m theo:<\/strong><\/span><\/p>\n

                                                                              – B\u00e1<\/em>o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng KTV;<\/em><\/span><\/p>\n

                                                                              – T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 <\/em>k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1<\/em>i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ed<\/em>nh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c;<\/em><\/span><\/p>\n

                                                                              – T\u00e0i li\u1ec7u ch\u1ee9ng minh c\u1ee7a \u0111\u1ed1<\/em>i t\u01b0\u1ee3ng ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

                                                                              Ghi ch\u00fa: <\/em><\/strong>(*) Tr\u01b0\u1eddng h\u1ee3p k\u1ebf <\/em>to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ch\u01b0a \u0111\u1ee7 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c th\u00ec ph\u1ea3i ghi r\u00f5 l\u00fd do v\u00e0o c\u1ed9t \u201cGhi ch\u00fa\u201d.<\/em><\/span><\/p>\n

                                                                              M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i Th\u00f4ng t\u01b0 296\/2016\/TT-BTC t\u1ea1i ph\u1ea7 “t\u1ea3i file”<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                              B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 296\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 C\u1ea4P, THU H\u1ed2I V\u00c0 QU\u1ea2N L\u00dd GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N C\u0103n c\u1ee9..<\/p>\n","protected":false},"author":7,"featured_media":29274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4062,4063],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29273"}],"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=29273"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29273\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29274"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29273"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}