{"id":29658,"date":"2017-01-29T00:00:48","date_gmt":"2017-01-29T00:00:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29658"},"modified":"2017-01-25T03:29:33","modified_gmt":"2017-01-25T03:29:33","slug":"nghi-dinh-1742016nd-cp-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29658","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt k\u1ebf to\u00e1n."},"content":{"rendered":"\n\n\n\n
CH\u00cdNH PH\u1ee6
\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: 174\/2016\/N\u0110-CP<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT K\u1ebe TO\u00c1N<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/em><\/span><\/p>\n

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

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng <\/em>B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Ch\u00ednh ph\u1ee7<\/em> ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh qu<\/em>y \u0111\u1ecbnh chi <\/em>ti\u1ebft m\u1ed9t s\u1ed1 <\/em>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

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

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

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

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi v\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n
    \n
  1. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5, 6, 7, 8, 9 \u0110i\u1ec1u 2 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
  2. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam) c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n
  3. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/span><\/li>\n
  4. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

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

    Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

      \n
    1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c kinh doanh bao g\u1ed3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam; h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n do doanh nghi\u1ec7p th\u00e0nh l\u1eadp.<\/span><\/li>\n
    2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u01a1 quan c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p (Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan); \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00e0nh l\u1eadp; c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1ed1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo m\u1ee5c ti\u00eau ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i c\u1ee5 th\u1ec3.<\/span><\/li>\n
    3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
    4. Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt doanh nghi\u1ec7p; l\u00e0 th\u00e0nh vi\u00ean Ban gi\u00e1m \u0111\u1ed1c (Ban t\u1ed5ng gi\u00e1m \u0111\u1ed1c) h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3; l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ho\u1eb7c l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; c\u00e1 nh\u00e2n gi\u1eef ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n nh\u00e2n danh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n k\u00fd k\u1ebft giao d\u1ecbch c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh.<\/span><\/li>\n
    5. \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m 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, 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, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
    6. Cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam l\u00e0 vi\u1ec7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 s\u1ef1 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
    7. N\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n bao g\u1ed3m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; ki\u1ec3m tra k\u1ebf to\u00e1n; ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n.<\/span><\/li>\n
    8. Li\u00ean danh trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1ed5 h\u1ee3p gi\u1eefa doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. \u0110\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
        \n
      1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng k\u1ebf to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 “\u0111”, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 “VND”. Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi theo d\u00f5i nguy\u00ean t\u1ec7 v\u00e0 quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00e1c c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 ngo\u1ea1i t\u1ec7 c\u1ea7n quy \u0111\u1ed5i.<\/span><\/li>\n<\/ol>\n

        \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ch\u1ee7 y\u1ebfu b\u1eb1ng m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p Lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

          \n
        1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
        2. C\u00e1c \u0111\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n bao g\u1ed3m t\u1ea5n, t\u1ea1, y\u1ebfn, kil\u00f4gam, m\u00e9t vu\u00f4ng, m\u00e9t kh\u1ed1i, ng\u00e0y c\u00f4ng, gi\u1edd c\u00f4ng v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 \u0111o l\u01b0\u1eddng.<\/span><\/li>\n
        3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c kinh doanh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch n\u0103m t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi n\u1ebfu c\u00f3 \u00edt nh\u1ea5t 1 ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o c\u00f3 t\u1eeb 9 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 ngh\u00ecn \u0111\u1ed3ng (1.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 12 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 15 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 t\u1ef7 \u0111\u1ed3ng (1.000.000.000 \u0111\u1ed3ng).<\/span><\/li>\n
        4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
        5. Khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch: Ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb; n\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u00ednh.<\/span><\/li>\n<\/ol>\n

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

          QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/span><\/h1>\n

          M\u1ee5c 1. N\u1ed8I DUNG C\u00d4NG T\u00c1C K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

          \u0110i\u1ec1u 5. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
            \n
          1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
          2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
          3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khi\u1ebfm th\u1ecb l\u00e0 ng\u01b0\u1eddi b\u1ecb m\u00f9 ho\u00e0n to\u00e0n th\u00ec khi k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ng\u01b0\u1eddi s\u00e1ng m\u1eaft \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh ch\u1ee9ng t\u1eeb ch\u1ee9ng ki\u1ebfn. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi khi\u1ebfm th\u1ecb kh\u00f4ng b\u1ecb m\u00f9 ho\u00e0n to\u00e0n th\u00ec th\u1ef1c hi\u1ec7n k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
          4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Lu\u1eadt k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
          5. C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i khi s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c d\u1ecbch t\u1eeb ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i sang ti\u1ebfng Vi\u1ec7t. B\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u1ecbch ra ti\u1ebfng Vi\u1ec7t ph\u1ea3i \u0111\u00ednh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ol>\n

            C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i nh\u01b0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t tr\u1eeb khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

            \u0110i\u1ec1u 6. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p<\/strong><\/span><\/h2>\n
              \n
            1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef nh\u01b0 b\u1ea3n ch\u00ednh. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo Lu\u1eadt \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u01b0u b\u1ea3n ch\u00ednh ho\u1eb7c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
            2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 d\u1ef1 \u00e1n vay n\u1ee3, vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo cam k\u1ebft ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea3n ch\u00ednh cho nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n
            3. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh, \u0111\u1ec1 t\u00e0i do m\u1ed9t c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec nh\u01b0ng \u0111\u01b0\u1ee3c tri\u1ec3n khai \u1edf nhi\u1ec1u c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c nhau th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kinh ph\u00ed d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh, \u0111\u1ec1 t\u00e0i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i g\u1eedi ch\u1ee9ng t\u1eeb v\u1ec1 c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec th\u00ec c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kinh ph\u00ed th\u1ef1c hi\u1ec7n sao ch\u1ee5p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 g\u1eedi b\u1ea3n sao ch\u1ee5p c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec.<\/span><\/li>\n
            4. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu b\u1ea3n ch\u00ednh th\u00ec t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
            5. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, l\u0169 l\u1ee5t, h\u1ecfa ho\u1ea1n v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ebfn \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c \u0111\u1ec3 xin sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c.<\/span><\/li>\n
            6. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 sao ch\u1ee5p \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng v\u00e0 l\u1eadp “Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c” \u0111\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p Lu\u1eadt v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

              \u0110i\u1ec1u 7. Ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                \n
              1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”. “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i n\u00eau k\u1ebf to\u00e1n” ph\u1ea3i ghi r\u00f5: L\u00fd do, lo\u1ea1i t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, k\u1ef3 k\u1ebf to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) v\u00e0o “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”.<\/span><\/li>\n
              2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”. “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n” ph\u1ea3i ghi r\u00f5: L\u00fd do, lo\u1ea1i t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, k\u1ef3 k\u1ebf to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu; n\u1ebfu t\u1ea1m gi\u1eef th\u00ec ghi r\u00f5 th\u1eddi gian s\u1eed d\u1ee5ng, th\u1eddi gian tr\u1ea3 l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) v\u00e0o “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

                \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u1eadp tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i in ra gi\u1ea5y v\u00e0 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

                \u0110i\u1ec1u 8. Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef<\/strong><\/span><\/h2>\n

                Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef bao g\u1ed3m:<\/span><\/p>\n

                  \n
                1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n
                2. S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/li>\n
                3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh; b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch; b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch.<\/span><\/li>\n
                4. T\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng; b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb; h\u1ed3 s\u01a1, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ki\u1ec3m tra, thanh tra, gi\u00e1m s\u00e1t, ki\u1ec3m to\u00e1n; bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn, ph\u00e2n ph\u1ed1i c\u00e1c qu\u1ef9 t\u1eeb l\u1ee3i nhu\u1eadn; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t s\u00e1p nh\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed, v\u1ed1n, qu\u1ef9; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 kh\u00e1c \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c.<\/span><\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 9. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                    \n
                  1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt cho t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/li>\n
                  2. a) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 c\u00f3 m\u1ed9t b\u1ea3n ch\u00ednh nh\u01b0ng c\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef \u1edf nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00ec ngo\u00e0i \u0111\u01a1n v\u1ecb l\u01b0u b\u1ea3n ch\u00ednh, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p.<\/span><\/li>\n
                  3. b) Trong th\u1eddi gian t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p k\u00e8m theo “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n” theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
                  4. c) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t, b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i – li\u1ec7u k\u1ebf to\u00e1n l\u00e0 b\u1ea3n sao ch\u1ee5p. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng sao ch\u1ee5p \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i l\u01b0u tr\u1eef “Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c”.<\/span><\/li>\n
                  5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0ng v\u1eabn ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/li>\n
                  6. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1eb1ng gi\u1ea5y hay tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o an to\u00e0n, \u0111\u1ea7y \u0111\u1ee7, b\u1ea3o m\u1eadt v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c th\u00f4ng tin khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n
                  7. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, c\u00f3 h\u1ec7 th\u1ed1ng, ph\u1ea3i ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n
                  8. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, minh b\u1ea1ch cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt. C\u00e1c c\u01a1 quan \u0111\u01b0\u1ee3c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1eef g\u00ecn, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 10. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n
                      \n
                    1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u01b0\u1ee3c in ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/li>\n<\/ol>\n

                      C\u00e1c \u0111\u01a1n v\u1ecb trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc (tr\u1eeb \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p) n\u1ebfu l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec v\u1eabn ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ra gi\u1ea5y v\u00e0 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh. Vi\u1ec7c in ra gi\u1ea5y ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh. C\u00e1c \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

                        \n
                      1. Khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra, thanh tra, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m in ra gi\u1ea5y c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng (ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n) v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 cung c\u1ea5p theo th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ol>\n

                        \u0110i\u1ec1u 11. N\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                          \n
                        1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i kho c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n v\u00e0 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                          Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn ho\u1eb7c kho l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec c\u00f3 th\u1ec3 thu\u00ea t\u1ed5 ch\u1ee9c, c\u01a1 quan l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/p>\n

                            \n
                          1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c l\u01b0u tr\u1eef t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng t\u1ea1i vi\u1ec7t Nam, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh n\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
                          2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3 ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t, k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n.<\/span><\/li>\n
                          3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c t\u1ea1i n\u01a1i do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
                          4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chia, t\u00e1ch: N\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u00e2n chia \u0111\u01b0\u1ee3c cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb m\u1edbi; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng ph\u00e2n chia \u0111\u01b0\u1ee3c th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia ho\u1eb7c b\u1ecb t\u00e1ch ho\u1eb7c t\u1ea1i n\u01a1i do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chia, t\u00e1ch \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec l\u01b0u tr\u1eef t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb b\u1ecb t\u00e1ch, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/span><\/li>\n
                          5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/span><\/li>\n
                          6. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 an ninh, qu\u1ed1c ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt li\u00ean quan.<\/span><\/li>\n<\/ol>\n

                            \u0110i\u1ec1u 12. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m<\/strong><\/span><\/h2>\n
                              \n
                            1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho kh\u00f4ng l\u01b0u trong t\u1eadp t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n
                            2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng tr\u1ef1c ti\u1ebfp ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
                            3. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 ph\u00e1p Lu\u1eadt kh\u00e1c quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef tr\u00ean 5 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                              \u0110i\u1ec1u 13. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m<\/strong><\/span><\/h2>\n
                                \n
                              1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c b\u1ea3ng k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng, qu\u00fd, n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o t\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n, bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
                              2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/li>\n
                              3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0, bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c nh\u00f3m B, C.<\/span><\/li>\n
                              4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn th\u00e0nh l\u1eadp, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n.<\/span><\/li>\n
                              5. T\u00e0i li\u1ec7u li\u00ean quan t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, h\u1ed3 s\u01a1 thanh tra, ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n
                              6. C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
                              7. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y m\u00e0 ph\u00e1p Lu\u1eadt kh\u00e1c quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 14. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n<\/strong><\/span><\/h2>\n
                                  \n
                                1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n g\u1ed3m B\u00e1o c\u00e1o t\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n, B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ph\u00ea chu\u1ea9n; H\u1ed3 s\u01a1, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c nh\u00f3m A, d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<\/ol>\n

                                  Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, do ng\u00e0nh ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t s\u1eed li\u1ec7u, \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

                                    \n
                                  1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<\/ol>\n

                                    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n do ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u00ednh s\u1eed li\u1ec7u v\u00e0 \u00fd ngh\u0129a l\u00e2u d\u00e0i c\u1ee7a t\u00e0i li\u1ec7u, th\u00f4ng tin \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c b\u1ed9 ph\u1eadn kh\u00e1c l\u01b0u tr\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3n g\u1ed1c ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/p>\n

                                      \n
                                    1. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n ph\u1ea3i l\u00e0 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m cho \u0111\u1ebfn khi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb h\u1ee7y ho\u1ea1i t\u1ef1 nhi\u00ean.<\/span><\/li>\n<\/ol>\n

                                      \u0110i\u1ec1u 15. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

                                      Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

                                        \n
                                      1. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 kho\u1ea3n 1, 2, 7 \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n
                                      2. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y B\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/li>\n
                                      3. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb t\u00ednh t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh t\u1eeb ng\u00e0y c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 16. Ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                          \n
                                        1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh n\u00e0o kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n
                                        2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n n\u00e0o th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3 th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y.<\/span><\/li>\n
                                        3. T\u00f9y theo \u0110i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p nh\u01b0 \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y kh\u00e1c, \u0111\u1ea3m b\u1ea3o t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

                                          \u0110i\u1ec1u 17. Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                            \n
                                          1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp “H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef”. Th\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng g\u1ed3m: L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u1ea1i di\u1ec7n c\u1ee7a b\u1ed9 ph\u1eadn l\u01b0u tr\u1eef v\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n
                                          2. H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo t\u1eebng lo\u1ea1i, l\u1eadp “Danh m\u1ee5c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ti\u00eau h\u1ee7y” v\u00e0 “Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef”.<\/span><\/li>\n
                                          3. “Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef” ph\u1ea3i l\u1eadp ngay sau khi ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i ghi r\u00f5 c\u00e1c n\u1ed9i dung: Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 ti\u00eau h\u1ee7y, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u1ee7a m\u1ed7i lo\u1ea1i, h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y, k\u1ebft lu\u1eadn v\u00e0 ch\u1eef k\u00fd c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y.<\/span><\/li>\n<\/ol>\n

                                            M\u1ee5c 2. T\u1ed4 CH\u1ee8C B\u1ed8 M\u00c1Y K\u1ebe TO\u00c1N V\u00c0 NG\u01af\u1edcI L\u00c0M K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

                                            \u0110i\u1ec1u 18. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                              \n
                                            1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n t\u00f9y theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 ho\u1eb7c bi\u00ean ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c m\u00e0 ph\u00e1p Lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n kh\u00f4ng nghi\u00eam c\u1ea5m.<\/span><\/li>\n
                                            2. Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp th\u00ec do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

                                              Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh. C\u00e1c \u0111\u01a1n v\u1ecb trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

                                              B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

                                                \n
                                              1. C\u01a1 quan c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ebf to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/li>\n
                                              2. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u1edf c\u1ea5p t\u1ec9nh kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n tr\u1ef1c thu\u1ed9c v\u1eeba l\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean v\u1eeba l\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch v\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u1edf c\u1ea5p huy\u1ec7n v\u1eeba l\u00e0 \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean v\u1eeba l\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch th\u00ec \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed chung m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n
                                              3. Ng\u01b0\u1eddi c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 t\u1ed1t nghi\u1ec7p trung c\u1ea5p chuy\u00ean nghi\u1ec7p, cao \u0111\u1eb3ng, \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c tr\u01b0\u1eddng trung c\u1ea5p, cao \u0111\u1eb3ng, \u0111\u1ea1i h\u1ecdc ho\u1eb7c c\u00e1c h\u1ecdc vi\u1ec7n \u1edf trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc; ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp; ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n; ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 chuy\u00ean gia k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam th\u1eeba nh\u1eadn.<\/span><\/li>\n
                                              4. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u00e3 c\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y t\u1eeb 10 n\u0103m tr\u1edf l\u00ean t\u00ednh \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c xem x\u00e9t, b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc n\u1ebfu \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
                                              5. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 nhi\u1ec7m v\u00e0o ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n vi\u00ean ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 th\u00ec v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho \u0111\u1ebfn khi \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0110i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u1eeb nh\u1eefng ng\u01b0\u1eddi v\u1eabn \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 19. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                                  \n
                                                1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 52 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                2. Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt, c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 c\u1ee7a c\u1ea5p ph\u00f3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, ph\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh kh\u00e1c kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n
                                                3. Ng\u01b0\u1eddi \u0111ang l\u00e0m qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh kh\u00e1c kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<\/ol>\n

                                                  \u0110i\u1ec1u 20. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                                    \n
                                                  1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a b\u1ed5 nhi\u1ec7m \u0111\u01b0\u1ee3c ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh. Th\u1eddi gian b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng, sau th\u1eddi gian n\u00e0y \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n
                                                  2. Ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n:<\/span><\/li>\n
                                                  3. a) C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 m\u1ed9t ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c m\u1ed9t ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m; \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 ch\u1ec9 b\u1ed5 nhi\u1ec7m ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                  4. b) C\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n
                                                  5. Th\u1eddi h\u1ea1n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc, th\u1eddi h\u1ea1n b\u1ed5 nhi\u1ec7m ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 5 n\u0103m sau \u0111\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh v\u1ec1 b\u1ed5 nhi\u1ec7m l\u1ea1i k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                  6. Khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u00e0n giao c\u00f4ng vi\u1ec7c v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u0169 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u1edbi, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan trong \u0111\u01a1n v\u1ecb v\u00e0 cho c\u00e1c c\u01a1 quan n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch bi\u1ebft h\u1ecd t\u00ean v\u00e0 m\u1eabu ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u1edbi. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n m\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn b\u00e0n giao c\u00f4ng vi\u1ec7c. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u0169 v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong th\u1eddi gian m\u00ecnh ph\u1ee5 tr\u00e1ch.<\/span><\/li>\n
                                                  7. B\u1ed9 N\u1ed9i v\u1ee5 h\u01b0\u1edbng d\u1eabn ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m c\u00f4ng vi\u1ec7c, th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c b\u1ed5 nhi\u1ec7m, b\u1ed5 nhi\u1ec7m l\u1ea1i, mi\u1ec5n nhi\u1ec7m, thay th\u1ebf k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n

                                                    \u0110i\u1ec1u 21. Ti\u00eau chu\u1ea9n v\u00e0 \u0110i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                                      \n
                                                    1. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, c, d kho\u1ea3n 1 \u0110i\u1ec1u 54 Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n
                                                    2. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau \u0111\u00e2y ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean, bao g\u1ed3m:<\/span><\/li>\n<\/ol>\n

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

                                                      b) B\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan thu\u1ed9c Qu\u1ed1c h\u1ed9i, c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u1edf trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c c\u00e1c c\u01a1 quan n\u00e0y;<\/span><\/p>\n

                                                      c) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh;<\/span><\/p>\n

                                                      d) C\u01a1 quan chuy\u00ean m\u00f4n tr\u1ef1c thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng; c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc tr\u1ef1c thu\u1ed9c c\u00e1c c\u01a1 quan n\u00e0y;<\/span><\/p>\n

                                                      \u0111) C\u01a1 quan trung \u01b0\u01a1ng t\u1ed5 ch\u1ee9c theo ng\u00e0nh d\u1ecdc \u0111\u1eb7t t\u1ea1i t\u1ec9nh;<\/span><\/p>\n

                                                      e) T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p \u1edf c\u1ea5p trung \u01b0\u01a1ng, c\u1ea5p t\u1ec9nh c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

                                                      g) Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang, c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c d\u1ef1 \u00e1n nh\u00f3m A v\u00e0 d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia;<\/span><\/p>\n

                                                      h) \u0110\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p huy\u1ec7n;<\/span><\/p>\n

                                                      i) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

                                                      k) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 v\u1ed1n \u0110i\u1ec1u l\u1ec7 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean;<\/span><\/p>\n

                                                      l) Chi nh\u00e1nh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

                                                      3. K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau \u0111\u00e2y ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p chuy\u00ean nghi\u1ec7p tr\u1edf l\u00ean, bao g\u1ed3m:<\/span><\/p>\n

                                                      a) C\u01a1 quan chuy\u00ean m\u00f4n tr\u1ef1c thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n (tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p huy\u1ec7n);<\/span><\/p>\n

                                                      b) C\u01a1 quan trung \u01b0\u01a1ng t\u1ed5 ch\u1ee9c theo ng\u00e0nh d\u1ecdc \u0111\u1eb7t t\u1ea1i c\u1ea5p huy\u1ec7n, c\u01a1 quan c\u1ee7a t\u1ec9nh \u0111\u1eb7t t\u1ea1i c\u1ea5p huy\u1ec7n;<\/span><\/p>\n

                                                      c) T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p \u1edf c\u1ea5p huy\u1ec7n c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

                                                      d) Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang, c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

                                                      \u0111) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n;<\/span><\/p>\n

                                                      e) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ngo\u00e0i c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

                                                      g) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f3 v\u1ed1n \u0110i\u1ec1u l\u1ec7 nh\u1ecf h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng;<\/span><\/p>\n

                                                      h) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 v\u1ed1n \u0110i\u1ec1u l\u1ec7 nh\u1ecf h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

                                                      4. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00e1c ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9, chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p Lu\u1eadt li\u00ean quan.<\/span><\/p>\n

                                                      5. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc chi\u1ebfm tr\u00ean 50% v\u1ed1n \u0110i\u1ec1u l\u1ec7 ph\u1ea3i c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 05 n\u0103m.<\/span><\/p>\n

                                                      6. Ti\u00eau chu\u1ea9n, \u0110i\u1ec1u ki\u1ec7n v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n do B\u1ed9 Qu\u1ed1c ph\u00f2ng v\u00e0 B\u1ed9 C\u00f4ng an quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                      \u0110i\u1ec1u 22. Thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                                        \n
                                                      1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c kinh doanh; t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n. T\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
                                                      2. \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u1eed ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51, \u0110i\u1ec1u 56, \u0110i\u1ec1u 58 Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
                                                      3. \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u1eed ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n cho kh\u00e1ch h\u00e0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 56, 58 Lu\u1eadt k\u1ebf to\u00e1n, \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
                                                      4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 51 Lu\u1eadt k\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                      5. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

                                                        \u0110i\u1ec1u 23. K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n
                                                          \n
                                                        1. Vi\u1ec7c b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c do tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ho\u1eb7c t\u1ed5 h\u1ee3p t\u00e1c quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
                                                        2. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ec3 m\u1edf s\u1ed5 k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 vi\u1ec7c theo d\u00f5i, ghi ch\u00e9p v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
                                                        3. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam m\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u01b0 tr\u00fa n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n th\u00ec c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u01b0 tr\u00fa n\u00e0y \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

                                                          Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n cho c\u1ea3 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

                                                          M\u1ee5c 3. HO\u1ea0T \u0110\u1ed8NG KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

                                                          \u0110i\u1ec1u 24. Vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/span><\/h2>\n
                                                            \n
                                                          1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Khi kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                          2. Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Khi kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                          3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ol>\n

                                                            \u0110i\u1ec1u 25. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

                                                            Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n) kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb kh\u00e1c khi ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

                                                              \n
                                                            1. L\u00e0 cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh kh\u00e1c kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n
                                                            2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3, 4, 5 \u0110i\u1ec1u 68 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                            3. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                                                              \u0110i\u1ec1u 26. T\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/strong><\/span><\/h2>\n

                                                              Th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c g\u00f3p t\u1ed1i \u0111a 35% v\u1ed1n \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n th\u00ec t\u1ed5ng t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u1ed1i \u0111a b\u1eb1ng 35% v\u1ed1n \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean.<\/span><\/p>\n

                                                              \u0110i\u1ec1u 27. T\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/strong><\/span><\/h2>\n
                                                                \n
                                                              1. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 02 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i c\u00f4ng ty. V\u1ed1n g\u00f3p c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i chi\u1ebfm tr\u00ean 50% v\u1ed1n \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n
                                                              2. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i hai \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1edf l\u00ean trong c\u00f9ng m\u1ed9t th\u1eddi gian.<\/span><\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 28. B\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p<\/strong><\/span><\/h2>\n
                                                                  \n
                                                                1. \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 c\u00f3 ngu\u1ed3n chi tr\u1ea3 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho kh\u00e1ch h\u00e0ng do r\u1ee7i ro trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n
                                                                2. Th\u1eddi \u0111i\u1ec3m mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \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 t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ol>\n

                                                                  Chi ph\u00ed mua b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kinh doanh theo chi ph\u00ed th\u1ef1c t\u1ebf mua b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                    \n
                                                                  1. \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn m\u1ee9c ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o n\u1ebfu x\u1ea3y ra thi\u1ec7t h\u1ea1i th\u00ec m\u1ee9c \u0111\u1ed9 b\u1ed3i th\u01b0\u1eddng theo m\u1ee9c tr\u00e1ch nhi\u1ec7m trong h\u1ee3p \u0111\u1ed3ng\/th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng t\u1ed1i thi\u1ec3u kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu \u0111\u01b0\u1ee3c c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ol>\n

                                                                    M\u1ee5c 4. CUNG C\u1ea4P D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N QUA BI\u00caN GI\u1edaI C\u1ee6A DOANH NGHI\u1ec6P KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N N\u01af\u1edaC NGO\u00c0I<\/strong><\/span><\/h1>\n

                                                                    \u0110i\u1ec1u 29. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n
                                                                      \n
                                                                    1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 qu\u1ed1c t\u1ecbch t\u1ea1i qu\u1ed1c gia th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5 ch\u1ee9c Th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi ho\u1eb7c c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 c\u00f3 \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1edbi Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
                                                                    2. Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1eadp trung theo ch\u00ednh s\u00e1ch chung trong T\u1eadp \u0111o\u00e0n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i cho c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con kh\u00e1c trong c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n b\u1ed9 v\u1ec1 s\u1ed1 li\u1ec7u v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

                                                                      \u0110i\u1ec1u 30. \u0110i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/span><\/h2>\n
                                                                        \n
                                                                      1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi:<\/span><\/li>\n<\/ol>\n

                                                                        a) \u0110\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n

                                                                        b) C\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p) n\u01a1i doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh x\u00e1c nh\u1eadn kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p Lu\u1eadt kh\u00e1c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi h\u1ea1n 3 n\u0103m tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

                                                                        c) C\u00f3 \u00edt nh\u1ea5t 02 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam 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 \u0111\u00f3 c\u00f3 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 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

                                                                        d) C\u00f3 mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

                                                                        \u0111) Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi h\u1ea1n 12 th\u00e1ng t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

                                                                          \n
                                                                        1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam sau khi \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam. Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
                                                                        2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i lu\u00f4n duy tr\u00ec c\u00e1c \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong su\u1ed1t th\u1eddi h\u1ea1n c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam. Khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0110i\u1ec1u ki\u1ec7n \u0111\u00f3, \u0111i k\u00e8m v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u1ebft hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh trong th\u1eddi h\u1ea1n 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 31. Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/span><\/h2>\n
                                                                            \n
                                                                          1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam c\u00f3 \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/li>\n
                                                                          2. Ch\u1ec9 c\u00f3 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u00e3 c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi.<\/span><\/li>\n
                                                                          3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i l\u1eadp H\u1ee3p \u0111\u1ed3ng li\u00ean danh v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi. H\u1ee3p \u0111\u1ed3ng li\u00ean danh ph\u1ea3i ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi.<\/span><\/li>\n
                                                                          4. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi li\u00ean danh \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi ph\u1ea3i giao k\u1ebft H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam. H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd 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 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                          5. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean danh cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u1eed m\u1ed9t k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ee5 tr\u00e1ch ph\u1ea7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p m\u00ecnh trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                          6. H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng li\u00ean danh, h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp \u0111\u1ed3ng th\u1eddi b\u1eb1ng c\u1ea3 ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng Anh.<\/span><\/li>\n
                                                                          7. M\u1ecdi giao d\u1ecbch thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

                                                                            \u0110i\u1ec1u 32. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/span><\/h2>\n
                                                                              \n
                                                                            1. B\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                            2. Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
                                                                            3. N\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n
                                                                            4. \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi ph\u00e1t sinh trong k\u1ef3 t\u1ea1i Vi\u1ec7t Nam theo m\u1eabu b\u00e1o c\u00e1o do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                            5. C\u1eed ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m, \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p b\u00e1o c\u00e1o, gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Vi\u1ec7t Nam v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
                                                                            6. Trong th\u1eddi h\u1ea1n 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, n\u1ed9p cho B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 v\u0103n b\u1ea3n nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01a1i doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p Lu\u1eadt v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p Lu\u1eadt kh\u00e1c.<\/span><\/li>\n
                                                                            7. Th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p Lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n

                                                                              \u0110i\u1ec1u 33. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam c\u00f3 tham gia li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/span><\/h2>\n
                                                                                \n
                                                                              1. L\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n li\u00ean danh \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan ch\u1ee9c n\u0103ng khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/li>\n
                                                                              2. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p Lu\u1eadt v\u1ec1 k\u1ebft qu\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 k\u1ebft qu\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c li\u00ean danh v\u1edbi doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                              3. B\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi ph\u00e1t sinh trong k\u1ef3 theo m\u1eabu b\u00e1o c\u00e1o do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                              4. Ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

                                                                                \u0110i\u1ec1u 34. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n
                                                                                  \n
                                                                                1. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                                                                                  a) T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n

                                                                                  b) B\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01a1i doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 vi\u1ec7c kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p Lu\u1eadt kh\u00e1c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi h\u1ea1n 3 n\u0103m tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

                                                                                  c) B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong \u0111\u00f3 c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

                                                                                  d) T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 vi\u1ec7c mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

                                                                                  2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/span><\/p>\n

                                                                                  a) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi g\u1eedi 01 b\u1ed9 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

                                                                                  b) Trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi cho doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

                                                                                  3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi, m\u1eabu b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

                                                                                  M\u1ee5c 5. T\u1ed4 CH\u1ee8C NGH\u1ec0 NGHI\u1ec6P V\u1ec0 K\u1ebe TO\u00c1N<\/strong><\/span><\/h1>\n

                                                                                  \u0110i\u1ec1u 35. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
                                                                                    \n
                                                                                  1. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ngh\u1ec1 nghi\u1ec7p c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, nh\u1eefng ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                  2. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c:<\/span><\/li>\n<\/ol>\n

                                                                                    a) B\u1ed3i d\u01b0\u1ee1ng, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

                                                                                    b) Tham gia nghi\u00ean c\u1ee9u, so\u1ea1n th\u1ea3o, c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n;<\/span><\/p>\n

                                                                                    c) Tham gia t\u1ed5 ch\u1ee9c thi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

                                                                                    d) Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n

                                                                                    3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0110i\u1ec1u ki\u1ec7n, c\u00e1ch th\u1ee9c, ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u00e0 gi\u00e1m s\u00e1t, ki\u1ec3m tra, thanh tra c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

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

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

                                                                                    \u0110i\u1ec1u 36. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n
                                                                                      \n
                                                                                    1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/li>\n
                                                                                    2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2004\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/li>\n<\/ol>\n

                                                                                      \u0110i\u1ec1u 37. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/span><\/h2>\n
                                                                                        \n
                                                                                      1. Trong th\u1eddi h\u1ea1n 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed l\u00e0 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 54 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                      2. Trong th\u1eddi h\u1ea1n 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00e1c C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n v\u00e0 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c \u0110i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. N\u1ebfu kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0110i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c Lu\u1eadt k\u1ebf to\u00e1n th\u00ec ph\u1ea3i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                      3. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 b\u1ed5 nhi\u1ec7m ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i mi\u1ec5n nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng ngay khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n b\u1ed5 nhi\u1ec7m ghi trong quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng hi\u1ec7n h\u00e0nh. Khi b\u1ed5 nhi\u1ec7m l\u1ea1i ho\u1eb7c b\u1ed5 nhi\u1ec7m m\u1edbi th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                                                        \u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/h2>\n
                                                                                          \n
                                                                                        1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn v\u00e0 t\u1ed5 ch\u1ee9c thi h\u00e0nh c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c giao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n
                                                                                        2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/li>\n<\/ol>\n\n\n\n
                                                                                          \u00a0<\/em><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                          N\u01a1i nh\u1eadn:
                                                                                          \n<\/em><\/strong>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
                                                                                          \n – Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
                                                                                          \n – C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
                                                                                          \n – H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span>
                                                                                          \n – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng 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 Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
                                                                                          \n – H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                          \n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
                                                                                          \n – T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                          \n – Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
                                                                                          \n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
                                                                                          \n – \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
                                                                                          \n – Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
                                                                                          \n – Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
                                                                                          \n – \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
                                                                                          \n – C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
                                                                                          \n – VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
                                                                                          \n – L\u01b0u: VT, KTTH (3). XH<\/span><\/p>\n

                                                                                          TM. CH\u00cdNH PH\u1ee6
                                                                                          \nTH\u1ee6 T\u01af\u1edaNG<\/strong><\/span><\/p>\n

                                                                                          Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/p>\n

                                                                                           <\/p>\n

                                                                                          \n","protected":false},"excerpt":{"rendered":"

                                                                                          CH\u00cdNH PH\u1ee6 ——- 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: 174\/2016\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2016 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT K\u1ebe TO\u00c1N C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m..<\/p>\n","protected":false},"author":7,"featured_media":29659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4101,4102],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29658"}],"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=29658"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29659"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29658"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}