{"id":29278,"date":"2017-01-12T02:27:33","date_gmt":"2017-01-12T02:27:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29278"},"modified":"2017-01-12T02:27:33","modified_gmt":"2017-01-12T02:27:33","slug":"thong-tu-2922016tt-btc-cap-nhat-kien-thuc-cho-ke-toan-hanh-nghe-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29278","title":{"rendered":"Th\u00f4ng t\u01b0 292\/2016\/TT-BTC C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n."},"content":{"rendered":"\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
S\u1ed1: 292\/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 C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C H\u00c0NG N\u0102M CHO K\u1ebe TO\u00c1N VI\u00caN H\u00c0NH NGH\u1ec0 V\u00c0 NG\u01af\u1edcI \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 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf<\/em> to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 <\/em>v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd 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\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \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) theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
  2. H\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 H\u1ed9i ngh\u1ec1 nghi\u1ec7p); C\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n
  3. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean l\u00e0 h\u1ed9i vi\u00ean c\u1ee7a m\u00ecnh.<\/span><\/li>\n
  4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n<\/ol>\n

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

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

    \u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean th\u00ec \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ebfn ng\u00e0y 31\/12 c\u1ee7a n\u0103m sau n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/p>\n

    \u0110i\u1ec1u 4. N\u1ed9i dung, t\u00e0i li\u1ec7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/p>\n

      \n
    1. V\u1ec1 n\u1ed9i dung c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c:<\/span><\/li>\n<\/ol>\n

      a) C\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

      b) C\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n; K\u1ef9 n\u0103ng qu\u1ea3n l\u00fd, kinh nghi\u1ec7m th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf; C\u00e1c ki\u1ebfn th\u1ee9c v\u00e0 th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n

      2. V\u1ec1 t\u00e0i li\u1ec7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c:<\/span><\/p>\n

      a) T\u00e0i li\u1ec7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u1ea3i ch\u1ee9a \u0111\u1ef1ng c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

      b) T\u00e0i li\u1ec7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

      \u0110i\u1ec1u 5. Th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n
        \n
      1. Th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ed1i thi\u1ec3u 40 gi\u1edd trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 t\u1ed1i thi\u1ec3u 20 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
      2. Ng\u01b0\u1eddi kh\u00f4ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb 24 th\u00e1ng li\u00ean t\u1ee5c tr\u1edf l\u00ean t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u 80 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong hai n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 t\u1ed1i thi\u1ec3u 40 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
      3. S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh c\u1ed9ng d\u1ed3n, t\u1eeb ng\u00e0y 16\/8 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 c\u1ee7a n\u0103m sau.<\/span><\/li>\n<\/ol>\n

        \u0110i\u1ec1u 6. H\u00ecnh th\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/p>\n

        1. K\u1ebf to\u00e1n vi\u00ean tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i c\u00e1c l\u1edbp h\u1ecdc do h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

        a) H\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chung cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

        b) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/p>\n

        2. K\u1ebf to\u00e1n vi\u00ean l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

        \u0110i\u1ec1u 7. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3<\/strong>c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9<\/strong>c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n

        1. H\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung v\u1ec1 t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c nh\u01b0 sau:<\/span><\/p>\n

        a) C\u00f3 k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

        b) C\u00f3 \u0111\u1ed9i ng\u0169 gi\u1ea3ng vi\u00ean tham gia gi\u1ea3ng d\u1ea1y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

        c) C\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o nh\u01b0 ph\u00f2ng h\u1ecdc, b\u00e0n gh\u1ebf, b\u1ea3ng vi\u1ebft, gi\u00e1o c\u1ee5 v\u00e0 c\u00e1c trang thi\u1ebft b\u1ecb \u0111\u00e0o t\u1ea1o kh\u00e1c (t\u1ef1 c\u00f3 ho\u1eb7c \u0111i thu\u00ea);<\/span><\/p>\n

        2. C\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c:<\/span><\/p>\n

        2.1. \u0110\u1ed1i v\u1edbi h\u1ed9i ngh\u1ec1 nghi\u1ec7p:<\/span><\/p>\n

        Ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, h\u1ed9i ngh\u1ec1 nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

        a) C\u00f3 quy ch\u1ebf c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c quy ch\u1ebf \u0111\u00e0o t\u1ea1o chung, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung ri\u00eang v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

        b) C\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

        c) Vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ghi trong ch\u01b0\u01a1ng tr\u00ecnh c\u00f4ng t\u00e1c h\u00e0ng n\u0103m.<\/span><\/p>\n

        2.2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o:<\/span><\/p>\n

        Ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

        a) \u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

        b) C\u00f3 chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 c\u00e1c n\u1ed9i dung c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

        2.3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ef1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c:<\/span><\/p>\n

        Ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

        a) C\u00f3 t\u1eeb 10 nh\u00e2n vi\u00ean chuy\u00ean nghi\u1ec7p tr\u1edf l\u00ean (g\u1ed3m k\u1ebf to\u00e1n vi\u00ean v\u00e0 nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd;<\/span><\/p>\n

        b) C\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch \u0111\u00e0o t\u1ea1o v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

        c) C\u00f3 quy ch\u1ebf \u0111\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

        3. Trong th\u1eddi gian \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i lu\u00f4n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

        Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c kh\u00f4ng c\u00f2n c\u00f3 nhu c\u1ea7u t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do, th\u1eddi \u0111i\u1ec3m kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c kh\u00f4ng ti\u1ebfp t\u1ee5c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c. Tr\u00ean c\u01a1 s\u1edf th\u00f4ng b\u00e1o c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, B\u1ed9 T\u00e0i ch\u00ednh ra th\u00f4ng b\u00e1o h\u1ee7y quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5p thu\u1eadn cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

        \u0110i\u1ec1u 8. Gi\u1ea3ng vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n

        Gi\u1ea3ng vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

          \n
        1. C\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m kinh nghi\u1ec7m h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
        2. C\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m kinh nghi\u1ec7m c\u00f4ng t\u00e1c, nghi\u00ean c\u1ee9u, gi\u1ea3ng d\u1ea1y li\u00ean quan t\u1edbi n\u1ed9i dung c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
        3. \u0110ang ho\u1eb7c \u0111\u00e3 t\u1eebng l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a ban so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

          \u0110i\u1ec1u 9. Tr\u00ecnh t\u1ef1 xem x\u00e9t, ch\u1ea5p thu\u1eadn h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n

          C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u00f3 nhu c\u1ea7u t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i n\u1ed9p cho B\u1ed9 T\u00e0i ch\u00ednh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

          Vi\u1ec7c \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ch\u1ec9 ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea7n \u0111\u1ea7u. Trong th\u1eddi h\u1ea1n 10 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, ra Quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 b\u1ecb thi\u1ebfu ho\u1eb7c kh\u00f4ng h\u1ee3p l\u1ec7 th\u00ec trong th\u1eddi gian 05 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 v\u0103n b\u1ea3n ho\u1eb7c th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng b\u1ed5 sung h\u1ed3 s\u01a1 ho\u1eb7c t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh theo y\u00eau c\u1ea7u th\u00ec B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ho\u1eb7c kh\u00f4ng ch\u1ea5p thu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i, 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

          \u0110i\u1ec1u 10. H\u1ed3 s\u01a1 <\/strong>\u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/p>\n

          1. \u0110\u1ed1i v\u1edbi h\u1ed9i ngh\u1ec1 nghi\u1ec7p, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

          a) B\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

          b) B\u1ea3n sao quy ch\u1ebf \u0111\u00e0o t\u1ea1o;<\/span><\/p>\n

          c) T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 vi\u1ec7c c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

          2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

          a) B\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

          b) B\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p; T\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o.<\/span><\/p>\n

          3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

          a) B\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

          b) Danh s\u00e1ch t\u1ed1i thi\u1ec3u 10 nh\u00e2n vi\u00ean chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

          c) T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 vi\u1ec7c c\u00f3 b\u1ed9 ph\u1eadn \u0111\u00e0o t\u1ea1o chuy\u00ean tr\u00e1ch v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 quy ch\u1ebf \u0111\u00e0o t\u1ea1o v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

          \u0110i\u1ec1u 11. T\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n
            \n
          1. K\u1ebf to\u00e1n vi\u00ean tham gia h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo t\u1ef7 l\u1ec7 1 gi\u1edd h\u1ecdc b\u1eb1ng 1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c. Th\u1eddi l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c kh\u00f4ng qu\u00e1 04 gi\u1edd\/bu\u1ed5i h\u1ecdc v\u00e0 kh\u00f4ng qu\u00e1 08 gi\u1edd\/ng\u00e0y h\u1ecdc.<\/span><\/li>\n
          2. K\u1ebf to\u00e1n vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo t\u1ef7 l\u1ec7 1 gi\u1edd gi\u1ea3ng b\u1eb1ng 1,5 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c. Th\u1eddi l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd gi\u1ea3ng kh\u00f4ng qu\u00e1 04 gi\u1edd\/bu\u1ed5i gi\u1ea3ng v\u00e0 kh\u00f4ng qu\u00e1 08 gi\u1edd\/ng\u00e0y gi\u1ea3ng.<\/span><\/li>\n
          3. S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a k\u1ebf to\u00e1n vi\u00ean tham gia h\u1ecdc t\u1ea1i c\u00e1c l\u1edbp h\u1ecdc do t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh t\u1ed1i \u0111a l\u00e0 20 gi\u1edd\/1 n\u0103m.<\/span><\/li>\n
          4. K\u1ebf to\u00e1n vi\u00ean tham gia h\u1ecdc c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ed5 ch\u1ee9c th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y n\u1ebfu h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u00f3.<\/span><\/li>\n
          5. K\u1ebf to\u00e1n vi\u00ean tham gia h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n m\u00e0 m\u00ecnh l\u00e0 h\u1ed9i vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y n\u1ebfu:<\/span><\/li>\n<\/ol>\n

            a) K\u1ebf to\u00e1n vi\u00ean l\u00e0 h\u1ed9i vi\u00ean ch\u00ednh th\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00f3;<\/span><\/p>\n

            b) T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Li\u00ean \u0111o\u00e0n K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IFAC) v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean c\u1ee7a IFAC;<\/span><\/p>\n

            c) T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p kh\u00e1c ho\u1eb7c c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00e1c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

            d) N\u1ed9i dung c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

            6. Vi\u1ec7c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean tham gia v\u00e0o qu\u00e1 tr\u00ecnh so\u1ea1n th\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam:<\/span><\/p>\n

            a) Ch\u1ec9 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp tham gia c\u00e1c bu\u1ed5i th\u1ea3o lu\u1eadn, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c ch\u1ee7 tr\u00ec vi\u1ec7c th\u1ea3o lu\u1eadn, r\u00e0 so\u00e1t chu\u1ea9n m\u1ef1c (tr\u1eeb th\u1eddi gian tham gia c\u00e1c cu\u1ed9c h\u1ed9i th\u1ea3o v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam).<\/span><\/p>\n

            b) K\u1ebf to\u00e1n vi\u00ean tham gia c\u00e1c bu\u1ed5i th\u1ea3o lu\u1eadn, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 01 gi\u1edd tham gia b\u1eb1ng 01 gi\u1edd c\u1eadp nh\u1eadt v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam. Th\u1eddi l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c kh\u00f4ng qu\u00e1 04 gi\u1edd\/bu\u1ed5i th\u1ea3o lu\u1eadn v\u00e0 kh\u00f4ng qu\u00e1 08 gi\u1edd\/ng\u00e0y th\u1ea3o lu\u1eadn.<\/span><\/p>\n

            7. Vi\u1ec7c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean l\u00e0 th\u00e0nh vi\u00ean \u0110o\u00e0n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n

            a) Ch\u1ec9 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean c\u00f3 t\u00ean trong Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 tr\u1ef1c ti\u1ebfp tham gia \u0111o\u00e0n ki\u1ec3m tra.<\/span><\/p>\n

            b) K\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh 04 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam cho 01 bu\u1ed5i \u0111i ki\u1ec3m tra, 08 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam cho 01 ng\u00e0y \u0111i ki\u1ec3m tra;<\/span><\/p>\n

            c) K\u1ebf to\u00e1n vi\u00ean tham gia kh\u00f3a t\u1eadp hu\u1ea5n v\u1ec1 quy tr\u00ecnh, th\u1ee7 t\u1ee5c, nghi\u1ec7p v\u1ee5 ki\u1ec3m tra do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 01 gi\u1edd tham gia t\u1eadp hu\u1ea5n b\u1eb1ng 01 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam. Th\u1eddi l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c kh\u00f4ng qu\u00e1 04 gi\u1edd\/bu\u1ed5i t\u1eadp hu\u1ea5n v\u00e0 kh\u00f4ng qu\u00e1 08 gi\u1edd\/ng\u00e0y t\u1eadp hu\u1ea5n.<\/span><\/p>\n

            \u0110i\u1ec1u 12. Ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/span><\/h2>\n

            1. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y v\u00ec nh\u1eefng l\u00fd do \u0111\u1eb7c bi\u1ec7t (thai s\u1ea3n, tai n\u1ea1n, \u1ed1m \u0111au k\u00e9o d\u00e0i tr\u00ean 02 th\u00e1ng; ho\u1eb7c \u1ed1m \u0111au \u0111\u1ed9t xu\u1ea5t v\u00e0o \u0111\u00fang th\u1eddi gian t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cu\u1ed1i c\u00f9ng v\u1ec1 n\u1ed9i dung c\u00f3 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c b\u1ecb thi\u1ebfu), k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong n\u0103m n\u1ebfu \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

            a) \u0110\u00e3 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u00edt nh\u1ea5t 20 gi\u1edd;<\/span><\/p>\n

            b) C\u00f3 \u0111\u01a1n xin ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 05\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/8 h\u00e0ng n\u0103m.<\/span><\/p>\n

            c) C\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh cho nh\u1eefng l\u00fd do n\u00eau tr\u00ean.<\/span><\/p>\n

            2. Ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u1ec1 vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e3n ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/p>\n

            K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong n\u0103m nay \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 trong n\u0103m sau n\u1ebfu \u0111\u00e3 ho\u00e0n th\u00e0nh s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u00f2n thi\u1ebfu tr\u01b0\u1edbc ng\u00e0y 15\/12 n\u0103m nay v\u00e0 b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c tr\u01b0\u1edbc ng\u00e0y 25\/12 n\u0103m nay. S\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u00e3 t\u00ednh cho n\u0103m nay th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh cho n\u0103m sau.<\/span><\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ebft ng\u00e0y 15\/12 n\u0103m nay m\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u1ee7 s\u1ed1 gi\u1edd theo quy \u0111\u1ecbnh ho\u1eb7c qu\u00e1 ng\u00e0y 25\/12 n\u0103m nay m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u00e0n th\u00e0nh s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u00f2n thi\u1ebfu th\u00ec k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 s\u1ebd b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn 31\/12 n\u0103m sau.<\/span><\/p>\n

            \u0110i\u1ec1u 13. T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 gi\u1edd <\/strong>c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/h2>\n
              \n
            1. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean tham gia l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y t\u1ed5 ch\u1ee9c th\u00ec t\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c l\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn tham d\u1ef1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong \u0111\u00f3 ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, t\u00ean ng\u01b0\u1eddi h\u1ecdc, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean \u0111\u1ec1 h\u1ecdc, th\u1eddi gian t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, s\u1ed1 l\u01b0\u1ee3ng gi\u1edd h\u1ecdc th\u1ef1c t\u1ebf.<\/span><\/li>\n
            2. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y t\u1ed5 ch\u1ee9c th\u00ec t\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c l\u00e0 gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc trong \u0111\u00f3 ghi r\u00f5 h\u1ecd t\u00ean gi\u1ea3ng vi\u00ean, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean \u0111\u1ec1 \u0111\u00e3 gi\u1ea3ng, th\u1eddi gian gi\u1ea3ng, s\u1ed1 l\u01b0\u1ee3ng gi\u1edd gi\u1ea3ng theo t\u1eebng chuy\u00ean \u0111\u1ec1 gi\u1ea3ng d\u1ea1y.<\/span><\/li>\n
            3. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean tham gia c\u00e1c bu\u1ed5i th\u1ea3o lu\u1eadn, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c l\u00e0 gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c ch\u1ee7 tr\u00ec vi\u1ec7c th\u1ea3o lu\u1eadn, r\u00e0 so\u00e1t chu\u1ea9n m\u1ef1c.<\/span><\/li>\n
            4. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n vi\u00ean tham gia kh\u00f3a t\u1eadp hu\u1ea5n v\u1ec1 quy tr\u00ecnh, th\u1ee7 t\u1ee5c, nghi\u1ec7p v\u1ee5 ki\u1ec3m tra v\u00e0 tr\u1ef1c ti\u1ebfp \u0111i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00ec t\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c l\u00e0 gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, trong \u0111\u00f3 ghi r\u00f5 h\u1ecd v\u00e0 t\u00ean, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, th\u1eddi gian tham gia kh\u00f3a t\u1eadp hu\u1ea5n ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

              \u0110i\u1ec1u 14. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/p>\n

              1. H\u1ed3 s\u01a1 v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef g\u1ed3m:<\/span><\/p>\n

              a) B\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/CNKT v\u00e0 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

              b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 03\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

              c) T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

              d) B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 04\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

              \u0111) B\u1ea3ng theo d\u00f5i \u0111i\u1ec3m danh c\u00f3 ch\u1eef k\u00fd c\u1ee7a t\u1eebng h\u1ecdc vi\u00ean tham gia h\u1ecdc;<\/span><\/p>\n

              e) K\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho n\u0103m sau theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 06\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

              g) H\u1ed3 s\u01a1 v\u1ec1 gi\u1ea3ng vi\u00ean c\u00e1c l\u1edbp h\u1ecdc, g\u1ed3m: H\u1ecd v\u00e0 t\u00ean, h\u1ecdc h\u00e0m, h\u1ecdc v\u1ecb, b\u1eb1ng c\u1ea5p chuy\u00ean m\u00f4n, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (n\u1ebfu c\u00f3), ch\u1ee9c v\u1ee5, qu\u00e1 tr\u00ecnh v\u00e0 \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c, \u0111\u1ecba ch\u1ec9 li\u00ean h\u1ec7, \u0111i\u1ec7n tho\u1ea1i, email, h\u1ee3p \u0111\u1ed3ng gi\u1ea3ng d\u1ea1y.<\/span><\/p>\n

              2. H\u1ed3 s\u01a1 v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

              \u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 <\/strong>s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/h2>\n
                \n
              1. 1. H\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t ng\u00e0y 31\/7, th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho n\u0103m sau theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 06\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
              2. T\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo \u0111\u00fang k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u00e3 th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc.<\/span><\/li>\n
              3. T\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc v\u1edbi s\u1ed1 l\u01b0\u1ee3ng kh\u00f4ng qu\u00e1 200 h\u1ecdc vi\u00ean\/ l\u1edbp v\u00e0 theo d\u00f5i, \u0111i\u1ec3m danh \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ecdc vi\u00ean tham gia l\u1edbp h\u1ecdc.<\/span><\/li>\n
              4. Ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c sau m\u1ed7i l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt, ph\u1ea3i g\u1eedi \u201cB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean\u201d<\/em> theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 03\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed cho B\u1ed9 T\u00e0i ch\u00ednh (k\u00e8m theo Danh s\u00e1ch ng\u01b0\u1eddi tham d\u1ef1 l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c).<\/span><\/li>\n
              5. H\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 25\/8, ph\u1ea3i g\u1eedi \u201cB<\/em>\u00e1<\/em>o c\u00e1o t\u1ed5<\/em>ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean\u201d<\/em> theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 04\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, c\u00f4ng nh\u1eadn gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n
              6. C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ecdc vi\u00ean \u0111\u00e3 tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c sau m\u1ed7i l\u1edbp h\u1ecdc, trong \u0111\u00f3 ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, t\u00ean ng\u01b0\u1eddi h\u1ecdc, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean \u0111\u1ec1 h\u1ecdc, th\u1eddi gian t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, s\u1ed1 l\u01b0\u1ee3ng gi\u1edd h\u1ecdc th\u1ef1c t\u1ebf; c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn cho k\u1ebf to\u00e1n vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c sau m\u1ed7i l\u1edbp h\u1ecdc, trong \u0111\u00f3 ghi r\u00f5 h\u1ecd t\u00ean gi\u1ea3ng vi\u00ean, s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean \u0111\u1ec1 \u0111\u00e3 gi\u1ea3ng, th\u1eddi gian gi\u1ea3ng, s\u1ed1 l\u01b0\u1ee3ng gi\u1edd gi\u1ea3ng theo t\u1eebng chuy\u00ean \u0111\u1ec1 gi\u1ea3ng d\u1ea1y.<\/span><\/li>\n
              7. X\u00e1c nh\u1eadn s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean khi c\u00f3 \u0111\u1ec1 ngh\u1ecb c\u1ee7a k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
              8. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
              9. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n<\/ol>\n

                \u0110i\u1ec1u 16. Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/h2>\n
                  \n
                1. Tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n
                2. Ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh c\u00e1c d\u1ea5u hi\u1ec7u sai ph\u1ea1m c\u1ee7a c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc.<\/span><\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 17. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong vi\u1ec7c qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/h2>\n
                    \n
                  1. Ti\u1ebfp nh\u1eadn, xem x\u00e9t h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; Ra quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn ho\u1eb7c tr\u1ea3 l\u1eddi kh\u00f4ng ch\u1ea5p thu\u1eadn cho h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                  2. H\u00e0ng n\u0103m, c\u00f4ng b\u1ed1 tr\u00ean Trang \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u00ean c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n
                  3. \u0110\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t gi\u00e1m s\u00e1t, ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; K\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                  4. L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a c\u00e1c h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u l\u00e0 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 18. C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong><\/span><\/p>\n

                      \n
                    1. T\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean \u0111\u1ec3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y khi ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/li>\n
                    2. T\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean nh\u1eefng n\u1ed9i dung kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n
                    3. B\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, nh\u01b0: kh\u00f4ng t\u1ed5 ch\u1ee9c l\u1edbp nh\u01b0ng b\u00e1o c\u00e1o c\u00f3 t\u1ed5 ch\u1ee9c l\u1edbp, b\u00e1o c\u00e1o kh\u00f4ng s\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n vi\u00ean tham gia c\u1eadp nh\u1eadt v\u00e0 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a k\u1ebf to\u00e1n vi\u00ean, t\u00ednh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a k\u1ebf to\u00e1n vi\u00ean tham gia l\u1edbp h\u1ecdc.<\/span><\/li>\n
                    4. H\u1ecdc h\u1ed9, nh\u1edd h\u1ecdc h\u1ed9, \u0111i\u1ec3m danh h\u1ed9, nh\u1edd \u0111i\u1ec3m danh h\u1ed9 ho\u1eb7c gian l\u1eadn khi khai b\u00e1o gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/li>\n
                    5. Vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                      Ch\u01b0\u01a1ng III<\/strong><\/span><\/h1>\n

                      T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h1>\n

                      \u0110i\u1ec1u 19. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/span><\/h2>\n
                        \n
                      1. Vi\u1ec7c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c n\u0103m 2016 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 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
                      2. Vi\u1ec7c t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c n\u0103m 2017 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 n\u0103m 2018 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 16\/8\/2016 \u0111\u1ebfn ng\u00e0y 15\/8\/2017, tr\u1eeb s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh cho n\u0103m 2016.<\/span><\/li>\n<\/ol>\n

                        \u0110i\u1ec1u 20. Hi\u1ec7u l<\/strong>\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 th\u00e1ng 01 n\u0103m 2017.<\/span><\/li>\n
                        2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ea1i Th\u00f4ng t\u01b0 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
                        3. 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\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                        4. 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

                          \n<\/em><\/strong>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><\/td>\n                          		\n

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

                          Tr\u1ea7n V\u0103n Hi\u1ebfu<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                          (Ban h\u00e0nh k\u00e8m t<\/em>heo Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n\n
                          \u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
                          \n<\/strong>\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/strong><\/span><\/td>\nH\u00e0 N\u1ed9i<\/em>, ng\u00e0y \u2026. <\/em>th\u00e1ng \u2026.. <\/em>n\u0103m \u2026\u2026<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          B\u1ea2N \u0110\u0102NG K\u00dd T\u1ed4 CH\u1ee8C C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C CHO K\u1ebe TO\u00c1N VI\u00caN<\/strong><\/span><\/p>\n

                          N\u0103m …<\/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)<\/span><\/p>\n

                          Sau khi xem x\u00e9t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb … (t\u00ean h\u1ed9i ngh<\/em>\u1ec1 <\/em>nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n)<\/em> \u0111\u0103ng k\u00fd k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean n\u0103m\u2026, nh\u01b0 sau:<\/span><\/p>\n

                            \n
                          1. K\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n
                            Th\u00e1ng<\/span><\/td>\nL\u1edbp s\u1ed1<\/span><\/td>\nN\u1ed9i dung<\/span><\/td>\nTh\u1eddi l\u01b0\u1ee3ng (gi\u1edd)<\/span><\/td>\nTh\u1eddi gian t\u1ed5 ch\u1ee9c<\/span><\/td>\n\u0110\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c<\/span><\/td>\nGhi ch\u00fa<\/span><\/td>\n<\/tr>\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<\/tr>\n
                            <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                              \n
                            1. C\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m theo:<\/span><\/li>\n<\/ol>\n

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

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

                                \n
                              1. \u0110\u01a1n v\u1ecb (t\u00ean h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n)<\/em> cam k\u1ebft:<\/span><\/li>\n
                              2. a) C\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u1ec1 ph\u00f2ng h\u1ecdc, b\u00e0n gh\u1ebf, b\u1ea3ng vi\u1ebft, gi\u00e1o c\u1ee5 v\u00e0 c\u00e1c trang thi\u1ebft b\u1ecb \u0111\u00e0o t\u1ea1o kh\u00e1c \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o;<\/span><\/li>\n
                              3. b) B\u1ed1 tr\u00ed gi\u1ea3ng vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/li>\n
                              4. c) Th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/span><\/li>\n<\/ol>\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 LU\u1eacT
                                \n<\/strong>(Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t<\/em>\u01b0 s\u1ed1 <\/em>292\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\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: \u00a0\u00a0\u00a0\u00a0\/Q\u0110-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                QUY\u1ebeT \u0110\u1ecaNH<\/strong><\/span><\/p>\n

                                V\u1ec1 <\/strong>vi\u1ec7c ch\u1ea5p thu\u1eadn cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/strong><\/span><\/p>\n

                                B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

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

                                C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

                                X\u00e9t \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,<\/span><\/p>\n

                                QUY\u1ebe<\/strong>T \u0110\u1ecaNH:<\/strong><\/span><\/p>\n

                                \u0110i\u1ec1u 1.<\/strong> Ch\u1ea5p thu\u1eadn cho … (t\u00ean \u0111\u01a1n v\u1ecb)<\/em> \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean theo n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i \u201cB\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean n\u0103m\u2026\u201d s\u1ed1 … ng\u00e0y … th\u00e1ng … n\u0103m …<\/span><\/p>\n

                                \u0110i\u1ec1u 2.<\/strong> \u0110\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c kh\u00f4ng ti\u1ebfp t\u1ee5c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean, \u0111\u1ec1 ngh\u1ecb th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c b\u1eb1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                                \u0110i\u1ec1u 3.<\/strong> Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh.\/.<\/span><\/p>\n\n\n\n

                                \n<\/em><\/strong>N\u01a1i nh\u1eadn:
                                \n<\/em><\/strong>– L\u00e3nh \u0111\u1ea1o B\u1ed9 (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
                                \n – Nh\u01b0 \u0110i\u1ec1u 1;<\/span>
                                \n – L\u01b0u: VT, V\u1ee5 C\u0110KT.<\/span><\/td>\n                                		\n

                                B\u1ed8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

                                (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t<\/em>\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15\/11\/201<\/em>6 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n
                                \u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

                                B\u00c1O C\u00c1O K\u1ebeT QU\u1ea2 T\u1ed4 CH\u1ee8C L\u1edaP H\u1eccC C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C K\u1ebe TO\u00c1N VI\u00caN<\/strong><\/span><\/p>\n

                                L\u1edbp s\u1ed1:\u2026\u2026\u2026\u2026\u2026.. <\/strong>(1)<\/sup><\/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)<\/span><\/p>\n

                                \u0110\u01a1n v\u1ecb (t\u00ean h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n)<\/em> xin b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (L\u1edbp s\u1ed1 … (1)<\/sup>) nh\u01b0 sau:<\/span><\/p>\n

                                  \n
                                1. Chuy\u00ean \u0111\u1ec1 c\u1eadp nh\u1eadt (2)<\/sup>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/li>\n
                                2. H\u1ecd v\u00e0 t\u00ean gi\u1ea3ng vi\u00ean (3)<\/sup>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/li>\n
                                3. Th\u1eddi gian: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/li>\n
                                4. \u0110\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/li>\n
                                5. Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean th\u1ef1c t\u1ebf tham d\u1ef1 c\u1eadp nh\u1eadt (k\u00e8m theo)<\/span><\/li>\n
                                6. T\u1ef1 \u0111\u00e1nh gi\u00e1 v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng l\u1edbp h\u1ecdc:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n
                                  S\u1ed1 <\/strong>TT<\/strong><\/span><\/td>\nN\u1ed9i dung<\/strong><\/span><\/td>\nT\u1ed5ng<\/strong> h\u1ee3<\/strong>p \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ecd<\/strong>c vi\u00ean<\/strong><\/span><\/td>\n<\/tr>\n
                                  T\u1ed1<\/strong>t<\/strong><\/span><\/td>\nKh\u00e1<\/strong><\/span><\/td>\nTB<\/strong><\/span><\/td>\n<\/tr>\n
                                  1<\/span><\/td>\nTh\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                  2<\/span><\/td>\nL\u1edbp h\u1ecdc \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                  3<\/span><\/td>\nC\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 n\u00e2ng cao ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft cho c\u00f4ng vi\u1ec7c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                  4<\/span><\/td>\nN\u1ed9i dung chuy\u00ean \u0111\u1ec1 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1eadp nh\u1eadt c\u1ee7a k\u1ebf to\u00e1n vi\u00ean<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                  5<\/span><\/td>\nGi\u1ea3ng vi\u00ean gi\u1ea3ng d\u1ec5 hi\u1ec3u, nhi\u1ec7t t\u00ecnh, tr\u00e1ch nhi\u1ec7m cao; gi\u1ea3i \u0111\u00e1p t\u1ed1t c\u00e1c c\u00e2u h\u1ecfi c\u1ee7a k\u1ebf to\u00e1n vi\u00ean<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                  6<\/span><\/td>\nGi\u1ea3ng vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u00fang theo k\u1ebf ho\u1ea1ch gi\u1ea3ng d\u1ea1y v\u1ec1 n\u1ed9i dung v\u00e0 th\u1eddi gian<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                    \n
                                  1. \u0110\u00e1nh gi\u00e1 kh\u00e1c: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/li>\n
                                  2. Ki\u1ebfn ngh\u1ecb v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/li>\n<\/ol>\n

                                    ……………………………………………………………………………………………………………..<\/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 LU\u1eacT
                                    \n<\/strong>(Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean, \u0111\u00f3ng d\u1ea5<\/em>u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                    Ghi ch\u00fa: (<\/sup>1<\/sup><\/em>)<\/sup><\/em> Ghi s\u1ed1 th\u1ee9 t\u1ef1 l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c t\u1ed5 ch\u1ee9c trong n\u0103m ph\u00f9 h\u1ee3p v\u1edbi \u201cB\u1ea3n \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean n\u0103m…\u201d<\/em><\/span><\/p>\n

                                    (2)<\/sup> <\/em>N\u1ebfu c\u00f3 t\u1eeb 2 chuy\u00ean \u0111\u1ec1 tr\u1edf l\u00ean th\u00ec ghi r\u00f5 cho t\u1eebng chuy\u00ean \u0111\u1ec1.<\/em><\/span><\/p>\n

                                    (3)<\/sup><\/em> N\u1ebf<\/em>u c\u00f3 t\u1eeb 2 gi\u1ea3ng vi\u00ean tr\u1edf l\u00ean th\u00ec ghi r\u00f5 cho t\u1eebng gi\u1ea3ng vi\u00ean.<\/em><\/span><\/p>\n

                                    DANH S\u00c1CH K\u1ebe TO\u00c1N VI\u00caN THAM GIA L\u1edaP H\u1eccC C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C<\/strong><\/span><\/p>\n

                                    (K\u00e8m theo \u201cB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean\u201d s\u1ed1 … ng\u00e0y …)<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
                                    S\u1ed1 TT<\/span><\/td>\nH\u1ecd v\u00e0 t\u00ean(1)<\/sup><\/span><\/td>\nCh\u1ee9ng ch\u1ec9 KTV<\/span><\/td>\nTh\u1eddi gian tham d\u1ef1<\/span><\/td>\nT\u1ed5ng s\u1ed1 gi\u1edd CNKT<\/span><\/td>\n<\/tr>\n
                                    S\u1ed1<\/span><\/td>\nNg\u00e0y c\u1ea5p<\/span><\/td>\nNg\u00e0y …<\/span><\/td>\nNg\u00e0y …<\/span><\/td>\n<\/td>\nK\u1ebf to\u00e1n, thu\u1ebf, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/span><\/td>\nKh\u00e1c<\/span><\/td>\n<\/tr>\n
                                    S\u00e1ng<\/span><\/td>\nChi\u1ec1u<\/span><\/td>\nS\u00e1ng<\/span><\/td>\nChi\u1ec1u<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                    1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                    2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                    3<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                    \u2026.<\/span><\/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>\nT\u1ed5ng c\u1ed9ng<\/span><\/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\n\n
                                    <\/td>\n\u2026., <\/em>ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span>
                                    \n NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT
                                    \n<\/strong>(Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                    Ghi ch\u00fa<\/em>: (<\/sup>1<\/sup><\/em>)<\/sup><\/em> K\u1ec3 c\u1ea3 gi\u1ea3ng vi\u00ean n\u1ebfu gi\u1ea3ng vi\u00ean l\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt<\/em><\/span><\/p>\n

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

                                    (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 1<\/em>5\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n
                                    \u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

                                     <\/p>\n

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

                                    B\u00c1O C\u00c1O T\u1ed4NG H\u1ee2P K\u1ebeT QU\u1ea2 T\u1ed4 CH\u1ee8C L\u1edaP H\u1eccC C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C K\u1ebe TO\u00c1N VI\u00caN<\/strong><\/span><\/p>\n

                                    N\u0103m …<\/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)<\/span><\/p>\n

                                    \u0110\u01a1n v\u1ecb (t\u00ean h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n)<\/em> \u0111\u00e3 t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean n\u0103m… theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\/Q\u0110-BTC ng\u00e0y \u2026.\/\u2026.\/… c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

                                    \u0110\u01a1n v\u1ecb xin b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c n\u0103m … nh\u01b0 sau:<\/span><\/p>\n

                                      \n
                                    1. S\u1ed1 l\u01b0\u1ee3ng l\u1edbp \u0111\u00e3 t\u1ed5 ch\u1ee9c: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/li>\n
                                    2. S\u1ed1 l\u01b0\u1ee3t k\u1ebf to\u00e1n vi\u00ean tham d\u1ef1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/li>\n
                                    3. T\u1ed5ng h\u1ee3p th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean:<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
                                      S\u1ed1 TT (1)<\/span><\/td>\nHo v\u00e0 t\u00ean (2)<\/span><\/td>\nCh\u1ee9ng ch\u1ec9 KTV<\/span><\/td>\nS\u1ed1 gi\u1edd CNKT t\u1eebng l\u1edbp (gi\u1edd)<\/span><\/td>\nT\u1ed5ng s\u1ed1 gi\u1edd CNKT<\/span><\/td>\n<\/tr>\n
                                      S\u1ed1<\/span><\/td>\nNg\u00e0y c\u1ea5p<\/span><\/td>\nL\u1edbp 1 (ng\u00e0y \u2026.\/\u2026)<\/span><\/td>\nL\u1edbp 2 (ng\u00e0y \u2026\/\u2026)<\/span><\/td>\n<\/td>\nK\u1ebf to\u00e1n, thu\u1ebf, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/span><\/td>\nKh\u00e1c<\/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>\nT\u1ed5ng c\u1ed9ng<\/span><\/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\u1ef1 \u0111\u00e1nh gi\u00e1 v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/li>\n
                                      2. Ki\u1ebfn ngh\u1ecb v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/li>\n<\/ol>\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 LU\u1eacT
                                        \n<\/strong>(Ch\u1eef k\u00fd<\/em>, h\u1ecd v\u00e0 t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        Ghi ch\u00fa:<\/em><\/span><\/p>\n

                                        (1<\/em>) S\u1eafp x\u1ebfp th\u1ee9 t\u1ef1 t\u0103ng d\u1ea7n theo s\u1ed1 <\/em>ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/em><\/span><\/p>\n

                                        (2) K\u1ec3 c\u1ea3 gi\u1ea3ng vi\u00ean n\u1ebfu gi\u1ea3ng vi\u00ean l\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u00f3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/em><\/span><\/p>\n

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

                                        (Ban h\u00e0nh k\u00e8m t<\/em>heo Th\u00f4ng t\u01b0 s\u1ed1 <\/em>292\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/p>\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><\/p>\n

                                        \u0110\u01a0N XIN HO\u00c3N GI\u1edc C\u1eacP NH\u1eac<\/strong>T KI\u1ebe<\/strong>N TH\u1ee8C N\u0102M … (1)<\/sup><\/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)<\/span><\/p>\n

                                        T\u00ean t\u00f4i l\u00e0: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                                        N\u0103m sinh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

                                        Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1: \u2026\u2026\u2026\u2026\u2026 c\u1ea5p ng\u00e0y…\/…\/…<\/span><\/p>\n

                                        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 c\u1ea5p ng\u00e0y \u2026\/\u2026\/\u2026, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y \u0111\u1ebfn ng\u00e0y t\u1ea1i C\u00f4ng ty \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

                                        N\u0103m …(1)<\/sup> t\u00f4i \u0111\u00e3 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u01b0\u1ee3c … gi\u1edd (t\u00ednh t\u1eeb ng\u00e0y 16\/8 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 n\u0103m nay), trong \u0111\u00f3 c\u00f3: … gi\u1edd v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n. \u0110\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh th\u00ec t\u00f4i c\u00f2n thi\u1ebfu t\u1ed5ng s\u1ed1 … gi\u1edd, trong \u0111\u00f3 thi\u1ebfu: … gi\u1edd v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                        T\u00f4i l\u00e0m \u0111\u01a1n n\u00e0y xin ho\u00e3n gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c n\u0103m \u2026.(1)<\/sup> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n n\u0103m \u2026.(2)<\/sup><\/span><\/p>\n

                                        * L\u00fd do xin ho\u00e3n:<\/span><\/p>\n

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

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

                                        * T\u00e0i li\u1ec7u ch\u1ee9ng minh k\u00e8m theo bao g\u1ed3m:<\/span><\/p>\n

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

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

                                        T\u00f4i xin 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 c\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m theo \u0111\u01a1n n\u00e0y.<\/span><\/p>\n\n\n\n
                                        <\/td>\n\n

                                        \u2026., <\/em>ng\u00e0y … th\u00e1ng … n\u0103m …
                                        \n<\/em>NG\u01af\u1edcI L\u00c0M \u0110\u01a0N
                                        \n<\/strong>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        Ghi ch\u00fa: (1) Ghi n\u0103m thi\u1ebfu gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/em><\/span><\/p>\n

                                        (2) Ghi n\u0103m li\u1ec1n sau<\/em> n\u0103m thi\u1ebf<\/em>u gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/em><\/span><\/p>\n

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

                                        (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 292\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0<\/em>i ch\u00ednh)<\/em><\/span><\/p>\n\n\n\n
                                        \n

                                        \u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/p>\n

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

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

                                        		\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><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        K\u1ebe HO\u1ea0CH, CH\u01af\u01a0NG TR\u00ccNH T\u1ed4 <\/strong>CH\u1ee8C L\u1edaP H\u1eccC C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C CHO K\u1ebe TO\u00c1N VI\u00caN<\/strong><\/span><\/p>\n

                                        N\u0103m …<\/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)<\/span><\/p>\n

                                        \u0110\u01a1n v\u1ecb (t\u00ean h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n)<\/em> d\u1ef1 ki\u1ebfn k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean n\u0103m …., nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
                                        Th\u00e1ng<\/span><\/td>\nL\u1edbp s\u1ed1<\/span><\/td>\nN\u1ed9i dung<\/span><\/td>\nTh\u1eddi l\u01b0\u1ee3ng (gi\u1edd)<\/span><\/td>\nTh\u1eddi gian t\u1ed5 ch\u1ee9c<\/span><\/td>\n\u0110\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c<\/span><\/td>\nGhi ch\u00fa<\/span><\/td>\n<\/tr>\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<\/tr>\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<\/tr>\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<\/tr>\n
                                        <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        C\u00e1c t\u00e0i li\u1ec7u g\u1eedi k\u00e8m theo (1):<\/span><\/p>\n

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

                                        – \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/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 LU\u1eacT
                                        \n<\/strong>(Ch\u1eef k<\/em>\u00fd, h\u1ecd v\u00e0 t\u00ean, \u0111\u00f3ng d\u1ea5u<\/em>)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                        Ghi ch\u00fa<\/em>: (1<\/em>) Bao g\u1ed3m c\u1ea3 t\u00e0i li\u1ec7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean;<\/em><\/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: 292\/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 C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C H\u00c0NG N\u0102M CHO K\u1ebe TO\u00c1N VI\u00caN H\u00c0NH NGH\u1ec0 V\u00c0 NG\u01af\u1edcI \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4064,4065,4066],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29278"}],"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=29278"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29278\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29278"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}