{"id":31453,"date":"2018-05-04T09:09:29","date_gmt":"2018-05-04T09:09:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31453"},"modified":"2018-05-04T09:29:17","modified_gmt":"2018-05-04T09:29:17","slug":"nghi-dinh-41-2018-nd-cp-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31453","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP ban h\u00e0nh ng\u00e0y 12\/03\/2018 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0105\/2013\/N\u0110-CP\u00a0ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n Centax m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6<\/b>
\n——-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:\u00a0<\/span>41\/2018\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>12<\/i>\u00a0th\u00e1ng\u00a0<\/span>3<\/i>\u00a0n\u0103m 201<\/span>8<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

QUY \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C K\u1ebe TO\u00c1N, KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP<\/span><\/p>\n

C<\/span>\u0103<\/i>n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt k<\/span>\u1ebf<\/i>\u00a0to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n<\/span>\u0103<\/i>m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c\u00a0<\/span>l<\/i>\u1eadp ng\u00e0y 29 th\u00e1ng 3 n\u0103m 2011;<\/span><\/i><\/p>\n

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

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/i><\/p>\n

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

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, m\u1ee9c x\u1eed ph\u1ea1t, c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, th\u1ea9m quy\u1ec1n\u00a0<\/span>l\u1eadp bi\u00ean b\u1ea3n v\u00e0 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

2. C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u1ec3 x\u1eed ph\u1ea1t.<\/span><\/p>\n

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

1. C\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c) c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n vi ph\u1ea1m.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

a) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 h\u00e0nh vi vi ph\u1ea1m m\u00e0 h\u00e0nh vi \u0111\u00f3 kh\u00f4ng thu\u1ed9c nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao;<\/span><\/p>\n

b) 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;<\/span><\/p>\n

c) 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;<\/span><\/p>\n

d) 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, 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;<\/span><\/p>\n

\u0111) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/span><\/p>\n

e) T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/span><\/p>\n

g) C\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i 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.<\/span><\/p>\n

4. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u01a1 quan t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 3. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n l\u00e0 2 n\u0103m.<\/span><\/p>\n

2. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 1 n\u0103m.<\/span><\/p>\n

3. Th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 k\u1ebft th\u00fac th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh v<\/span>i\u00a0vi ph\u1ea1m.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng chuy\u1ec3n \u0111\u1ebfn th\u00ec th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

5. Trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n\u00a0<\/span>tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n\u00a0<\/span>tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u0110i\u1ec1u 4. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

1. C\u00e1c h<\/span>\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m ph\u1ea3i ch\u1ecbu m\u1ed9t\u00a0<\/span>trong c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

2. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f2n c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng;<\/span><\/p>\n

c) \u0110\u00ecnh ch\u1ec9 vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng;<\/span><\/p>\n

d) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 5. C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/span><\/b><\/p>\n

C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ngo\u00e0i vi\u1ec7c b\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f2n c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 sau \u0111\u00e2y:<\/span><\/p>\n

1. B\u1ed5 sung c\u00e1c y\u1ebfu t\u1ed1 ch\u01b0a \u0111<\/span>\u1ea7y \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

2. Bu\u1ed9c h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb khai man, gi\u1ea3 m\u1ea1o;<\/span><\/p>\n

3. Bu\u1ed9c l\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

4. Bu\u1ed9c h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp nhi\u1ec1u l\u1ea7n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t<\/span>\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

5. Bu\u1ed9c b\u1ed5 sung c\u00e1c y\u1ebfu t\u1ed1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

6. Bu\u1ed9c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n cho kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ee9ng minh c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k<\/span>\u1ebf\u00a0to\u00e1n ho\u1eb7c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

7. Bu\u1ed9c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n cho kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t<\/span>\u1ebf\u00a0trong tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m th\u1ef1c hi\u1ec7n kh\u00f4ng k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1;<\/span><\/p>\n

8. Bu\u1ed9c b\u1ed5 sung v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi \u0111\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

9. Bu\u1ed9c kh\u00f4i ph\u1ee5c l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

10. Bu\u1ed9c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n;<\/span><\/p>\n

11. Bu\u1ed9c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

12. Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt ho\u1eb7c g\u00e2y nh<\/span>\u1ea7m l\u1eabn;<\/span><\/p>\n

13. B\u1ed5 nhi\u1ec7m ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

14. Bu\u1ed9c n\u1ed9p l\u1ea1i s<\/span>\u1ed1\u00a0l<\/span>\u1ee3i b\u1ea5t h<\/span>\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n vi ph\u1ea1m h<\/span>\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 6. M\u1ee9c ph\u1ea1t ti\u1ec1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

1. M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

2. M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7; 8; 9; 10; 11; 13; 14; 15; 16; 17; \u0110i\u1ec1u 19; kho\u1ea3n 1, 3 \u0110i\u1ec1u 21; 22; \u0110i\u1ec1u 23; 24; 26; 33; 34; kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 36; kho\u1ea3n 1 \u0110i\u1ec1u 38; kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 39; kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 48; kho\u1ea3n 1 \u0110i\u1ec1u 57; kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 61, \u0110i\u1ec1u 67 l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u00f3 c\u00f9ng h\u00e0nh vi vi ph\u1ea1m th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n g\u1ea5p 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span><\/p>\n

3. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a c\u00e1c ch\u1ee9c danh quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n. Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t ti\u1ec1n, th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t t\u1ed5 ch\u1ee9c g\u1ea5p 02 l\u1ea7n th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ch\u1ee9c danh \u0111\u00f3.<\/span><\/p>\n

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

H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T V\u00c0 M\u1ee8C X\u1eec PH\u1ea0T TRONG L\u0128NH V\u1ef0C K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

M\u1ee5c 1. H\u00c0NH VI VI PH\u1ea0M TRONG C\u00d4NG T\u00c1C K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 7. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh chung v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) \u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh v\u1ec1 ch\u1eef vi\u1ebft; ch\u1eef s\u1ed1 trong k\u1ebf to\u00e1n;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n;<\/span><\/p>\n

c) \u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

d) \u00c1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi ban h\u00e0nh, c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 8. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) M<\/span>\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) T\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

c) K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c m\u00e0u \u0111\u1ecf, m\u1ef1c phai m\u00e0u;<\/span><\/p>\n

d) K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n;<\/span><\/p>\n

\u0111) Ch\u1ee9ng t\u1eeb chi ti\u1ec1n kh\u00f4ng k\u00fd theo t\u1eebng li\u00ean.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000<\/span>.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 s\u1ed1 li\u00ean theo quy \u0111\u1ecbnh c\u1ee7a m\u1ed7i lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

b) K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd;<\/span><\/p>\n

c) K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

d) Ch\u1eef k\u00fd c\u1ee7a m\u1ed9t ng\u01b0\u1eddi kh\u00f4ng th\u1ed1ng nh\u1ea5t ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed5 \u0111\u0103ng k\u00fd m\u1eabu ch\u1eef k\u00fd;<\/span><\/p>\n

\u0111) Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

e) Kh\u00f4ng d\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ra ti\u1ebfng Vi\u1ec7t theo quy \u0111\u1ecbnh;<\/span><\/p>\n

g) \u0110\u1ec3 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111ang trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Gi\u1ea3 m\u1ea1o, khai man ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/p>\n

b) Th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o, khai man ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/p>\n

c) L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c<\/span>\u00f3\u00a0n\u1ed9i dung c\u00e1c li\u00ean kh\u00f4ng gi\u1ed1ng nhau trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 nhi\u1ec1u li\u00ean cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

d) Kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

\u0111) L\u1eadp nhi\u1ec1u l\u1ea7n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

e) Th\u1ef1c hi\u1ec7n chi ti\u1ec1n khi ch\u1ee9ng t\u1eeb chi ti\u1ec1n ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

a) B\u1ed5 sung c\u00e1c y\u1ebfu t\u1ed1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Bu\u1ed9c h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb khai man, gi\u1ea3 m\u1ea1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Bu\u1ed9c l\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

d) Bu\u1ed9c h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp nhi\u1ec1u l\u1ea7n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111<\/span>\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 9. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u1eadp s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; t\u00ean s\u1ed5, ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5; thi\u1ebfu ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; kh\u00f4ng \u0111\u00e1nh s\u1ed1 trang; kh\u00f4ng \u0111\u00f3ng d\u1ea5u gi\u00e1p lai gi\u1eefa c\u00e1c trang c\u1ee7a s\u1ed1 k\u1ebf to\u00e1n tr\u00ean gi\u1ea5y;<\/span><\/p>\n

b) S\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng ghi b\u1eb1ng b\u00fat m\u1ef1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed), ghi xen th\u00eam v\u00e0o ph\u00eda tr\u00ean ho\u1eb7c ph\u00eda d\u01b0\u1edbi, ghi ch\u1ed3ng l\u00ean nhau, ghi c\u00e1ch d\u00f2ng; kh\u00f4ng g\u1ea1ch ch\u00e9o ph\u1ea7n trang s\u1ed5 kh\u00f4ng ghi; kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ed9ng s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng khi ghi h\u1ebft trang s\u1ed5, kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng trang s\u1ed5 tr\u01b0\u1edbc sang \u0111<\/span>\u1ea7u trang s<\/span>\u1ed5k<\/span>\u1ebf\u00a0ti\u1ebfp;<\/span><\/p>\n

c) Kh\u00f4ng \u0111\u00f3ng th\u00e0nh quy\u1ec3n s\u1ed5 ri\u00eang cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u theo quy \u0111\u1ecbnh sau khi in ra gi\u1ea5y (tr\u1eeb c\u00e1c lo\u1ea1i s\u1ed5 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i in theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed);<\/span><\/p>\n

d) M<\/span>\u1eabu s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) S\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) S\u1eeda ch\u1eefa sai s\u00f3t tr\u00ean s\u1ed5 k<\/span>\u1ebf\u00a0to\u00e1n kh\u00f4ng theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y sau khi kh\u00f3a s\u1ed5 tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t<\/span>\u1eed\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i in ra gi\u1ea5y theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ee9ng minh c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

c) Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m th\u1ef1c hi\u1ec7n kh\u00f4ng k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c s\u1ed5 k\u1ebf to\u00e1n ghi kh\u00f4ng li\u00ean t\u1ee5c t\u1eeb khi m\u1edf s\u1ed5 \u0111\u1ebfn khi kh\u00f3a s\u1ed5;<\/span><\/p>\n

d) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u1ee7y b\u1ecf tr\u01b0\u1edbc h\u1ea1n ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng s\u1ed5 k<\/span>\u1ebf\u00a0to\u00e1n;<\/span><\/p>\n

b) \u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i\u00a0<\/span>tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u\u00a0<\/span>tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

a) Bu\u1ed9c b\u1ed5 sung c\u00e1c y\u1ebfu t\u1ed1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Bu\u1ed9c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n cho kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf trong\u00a0<\/span>tr\u01b0\u1edd<\/span>ng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ee9ng minh c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u tr\u00ean s<\/span>\u1ed5\u00a0k\u1ebf to\u00e1n ho\u1eb7c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Bu\u1ed9c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n cho kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf trong\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m th\u1ef1c hi\u1ec7n kh\u00f4ng k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

d) Bu\u1ed9c kh\u00f4i ph\u1ee5c l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

\u0111) Bu\u1ed9c b\u1ed5 sung v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi \u0111\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111<\/span>\u01a1n\u00a0v\u1ecb ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 10. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i n\u1ed9i dung, ph\u01b0\u01a1<\/span>ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ho\u1eb7c m\u1edf th\u00eam t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n thu\u1ed9c n\u1ed9i dung ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ho\u1eb7c ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

\u0110i\u1ec1u 11. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c kh\u00f4ng \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\u00a0<\/span>tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111<\/span>\u00e3\u00a0\u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t\u00a0<\/span>trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

c) L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai man s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/p>\n

b) Th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai man s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/p>\n

c) C\u1ed1 \u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

a) Bu\u1ed9c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Bu\u1ed9c ti\u00eau h\u1ee7y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb gi\u1ea3 m\u1ea1o, khai man \u0111\u1ed1i v\u1edbi h\u00e0nh\u00a0<\/span>vi\u00a0vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 12. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh<\/span>\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

c) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean so v<\/span>\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u0111) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u1ef1 th\u1eadt;<\/span><\/p>\n

b) Cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

b) Kh\u00f4ng c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

\u0110i\u1ec1u 13. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 sao ch\u1ee5p, ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

1. Kh\u00f4ng th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng v\u00e0 kh\u00f4ng l\u1eadp \u201cBi\u00ean b\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c\u201d theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. T\u1ea1m gi\u1eef, t\u1ecbch thu ho\u1eb7c ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Kh\u00f4ng cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n t\u1ea1m gi\u1eef, t\u1ecbch thu, ni\u00eam phong.<\/span><\/p>\n

\u0110i\u1ec1u 14. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 cho \u0111o\u00e0n ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v<\/span>\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

b) Kh\u00f4ng cung c\u1ea5p cho \u0111o\u00e0n ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra;<\/span><\/p>\n

c) Kh\u00f4ng d\u1ecbch 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 ra ti\u1ebfng Vi\u1ec7t 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

d) Kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra.<\/span><\/p>\n

\u0110i\u1ec1u 15. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) \u0110\u01b0a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0o l\u01b0u tr\u1eef ch\u1eadm t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng s\u1eafp x\u1ebfp t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.0<\/span>00.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) B\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k<\/span>\u1ebf\u00a0to\u00e1n kh\u00f4ng an to\u00e0n, \u0111\u1ec3 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t t\u00e0i li\u1ec7u trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef;<\/span><\/p>\n

c) S\u1eed d\u1ee5ng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i, ph\u1ee5c h\u1ed3i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u\u00a0<\/span>tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/p>\n

b) Kh\u00f4ng th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y, kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y v\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh khi th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 16. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1<\/span>.\u00a0Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng l\u1eadp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ho\u1eb7c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng ph\u1ea3n \u1ea3nh s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 17. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea l\u00e0m k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh;<\/span><\/p>\n

b) Kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ed5 nhi\u1ec7m l\u1ea1i k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng t\u1ed5 ch\u1ee9c b\u00e0n giao c\u00f4ng t<\/span>\u00e1c k\u1ebf to\u00e1n khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n;<\/span><\/p>\n

d) Kh\u00f4ng th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; kh\u00f4ng b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c kh\u00f4ng thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n;<\/span><\/p>\n

c) B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0<\/span>\u1edfng, ph\u1ee5 tr\u00e1ch k<\/span>\u1ebf\u00a0to\u00e1n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) B\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) B\u1ed1 tr\u00ed ng\u01b0\u1eddi c\u00f3\u00a0<\/span>tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9 ho\u1eb7c mua, b\u00e1n t\u00e0i s\u1ea3n 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><\/p>\n

b) B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

B\u1ed5 nhi\u1ec7m ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n 1; \u0111i\u1ec3m b, c kho\u1ea3n 2; \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 18. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u1ecdc vi\u00ean\/1 l\u1edbp kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng trong th\u1eddi gian qu\u00e1 6 th\u00e1ng.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng khi ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

b) Kh\u00f4ng th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9i dung li\u00ean quan \u0111\u1ebfn kh\u00f3a h\u1ecdc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111<\/span>\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng \u0111\u1ea3m b\u1ea3o v\u1ec1 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 th\u1eddi gian h\u1ecdc cho h\u1ecdc vi\u00ean theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn kh\u00f3a h\u1ecdc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.00<\/span>0.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) M\u1edf kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n;<\/span><\/p>\n

b) M\u1edf kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

c) Qu\u1ea3n l\u00fd ph\u00f4i v\u00e0 c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o th\u1ef1c hi\u1ec7n c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho h\u1ecdc vi\u00ean kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 2. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 THI CH\u1ee8NG CH\u1ec8 K\u1ebe TO\u00c1N VI\u00caN V\u00c0 C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C CHO K\u1ebe TO\u00c1N VI\u00caN H\u00c0NH NGH\u1ec0, NG\u01af\u1edcI \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 19. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 d\u1ef1 thi Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf th\u00f4ng tin trong h\u1ed3 s\u01a1 d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u\u00a0<\/span>trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eeda ch\u1eefa, gi\u1ea3 m\u1ea1o, khai man v\u1ec1 b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 20. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k<\/span>\u1ebf\u00a0to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u1ecdc vi\u00ean\/1 l\u1edbp kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ecdc vi\u00ean \u0111\u00e3 tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 Gi\u1ea5y x\u00e1c nh\u1eadn cho k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c sau m\u1ed7i l\u1edbp h\u1ecdc;<\/span><\/p>\n

c) N\u1ed9p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean sau m\u1ed7i l\u1edbp h\u1ecdc ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho n\u0103m sau ho\u1eb7c khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

\u0111) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k<\/span>\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean h\u00e0ng n\u0103m ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u00e3 th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh sau m\u1ed7i l\u1edbp h\u1ecdc ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0ng n\u0103m ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean sau m\u1ed7i l\u1edbp h\u1ecdc theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ec3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

d) C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 th\u1ef1c t\u1ebf kh\u00f4ng tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c;<\/span><\/p>\n

\u0111) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi tham gia h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1,\u00a0<\/span>ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

e) Th\u1ef1c t\u1ebf kh\u00f4ng t\u1ed5 ch\u1ee9c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c nh\u01b0ng v\u1eabn b\u00e1o c\u00e1o c\u00f3 t\u1ed5 ch\u1ee9c l\u1edbp.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

\u0110\u00ecnh ch\u1ec9 vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k<\/span>\u1ebf\u00a0to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:.<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 3. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 H\u00c0NH NGH\u1ec0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 21. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean;<\/span><\/p>\n

b) Cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang l\u00e0m vi\u1ec7c thu\u00ea, m\u01b0\u1ee3n, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb n\u01a1i m\u00ecnh th\u1ef1c t\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi thu\u00ea, m\u01b0\u1ee3n, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng l\u00e0m vi\u1ec7c ho\u1eb7c l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o l\u00e0 l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 22. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o, khai man v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 23. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) S\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1\u00a0<\/span>tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) H\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Ti\u1ebfp t\u1ee5c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb;<\/span><\/p>\n

c) Kh\u00f4ng n\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 4. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 24. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gian l\u1eadn, g<\/span>i\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 25. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi b\u1ecb thu h\u1ed3i ho\u1eb7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) L\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong c\u00e1c\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p\u00a0<\/span>tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c khi b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) S\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

c) Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt k\u1ebf to\u00e1n\u00a0ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Cho thu\u00ea, cho m\u01b0\u1ee3n Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng n\u1ed9p\u00a0<\/span>tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh khi ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c khi b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

5. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 26. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1edbi thi\u1ec7u sai s\u1ef1 th\u1eadt v\u1ec1 tr\u00ecnh \u0111\u1ed9, kinh nghi\u1ec7m, kh\u1ea3 n\u0103ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin sai s\u1ef1 th\u1eadt khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 27. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t t<\/span>i\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 28. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a c\u1ee5m t\u1eeb “d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n” trong t\u00ean g\u1ecdi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Ti\u1ebfp t\u1ee5c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi \u0111\u00e3 t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; b\u1ecb ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. H<\/span>\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 5. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 CUNG C\u1ea4P, S\u1eec D\u1ee4NG D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N QUA BI\u00caN GI\u1edaI<\/span><\/b><\/p>\n

\u0110i\u1ec1u 29. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\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

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\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

b) Ti\u1ebfp t\u1ee5c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam khi \u0111\u00e3 t\u1ea1m ng\u1eebng, ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c \u0111\u00e3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k<\/span>\u1ebf\u00a0to\u00e1n qua bi\u00ean gi<\/span>\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 30. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n<\/span>\u01b0\u1edbc ngo\u00e0i m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi kh\u00f4ng 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><\/p>\n

b) Kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) Kh\u00f4ng l\u1eadp h\u1ee3p \u0111\u1ed3ng li\u00ean danh khi 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.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b<\/span>\u1ed5\u00a0sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 31. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a 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<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau;<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh \u0111\u1ec3 \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><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, 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 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) N\u1ed9p b\u00e1o c\u00e1o v\u1ec1 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<\/span>\u1edbi ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh \u0111\u1ec3 \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><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, 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 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 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 t\u1ea1i Vi\u1ec7t Nam cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, 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 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o, b\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf v\u1ec1 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 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng tu\u00e2n th\u1ee7 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 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><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o, gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Vi\u1ec7t Nam c\u00e1c n\u1ed9i dung 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><\/p>\n

5. H<\/span>\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 32. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi 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 t\u1ea1i Vi\u1ec7t Nam<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u01b0u\u00a0<\/span>tr\u1eef kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean danh v\u1edbi 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;<\/span><\/p>\n

b) Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u1ed3 s\u01a1 c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean danh v<\/span>\u1edbi 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;<\/span><\/p>\n

c) Gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u1ed3 s\u01a1 c\u1ee7a h\u1ee3p \u0111\u1ed3ng 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 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng 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 t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0<\/span>i\u00a0\u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

c) Kh\u00f4ng gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng 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 t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) Kh\u00f4ng b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh 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 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 6. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 TH\u00d4NG B\u00c1O, B\u00c1O C\u00c1O<\/span><\/b><\/p>\n

\u0110i\u1ec1u 33. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u1ee7a h\u1ed9 kinh doanh, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 66 Lu\u1eadt k\u1ebf to\u00e1n;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) N\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

\u0111) N\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

e) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

g) Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

h) B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y\u00a0<\/span>tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 66 Lu\u1eadt k\u1ebf to\u00e1n;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr<\/span>\u00ec\u00a0\u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean s<\/span>o\u00a0v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to<\/span>\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c h<\/span>o\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) N\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

\u0111) N\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

e) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y\u00a0<\/span>tr\u1edf l\u00ean so v<\/span>\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

g) Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

h) B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 66 Lu\u1eadt k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111<\/span>\u01a1n\u00a0v\u1ecb m\u00ecnh cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k<\/span>\u1ebf\u00a0to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1<\/span>i\u00a0\u0111<\/span>\u01a1n\u00a0v\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy\u00a0<\/span>tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh;<\/span><\/p>\n

\u0111) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

e) Kh\u00f4ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

g) Kh\u00f4ng th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

h) Kh\u00f4ng b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 34. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ho\u1eb7c b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb kinh do<\/span>anh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111<\/span>\u1ed5i d<\/span>\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c v\u00f4 hi\u1ec7u;<\/span><\/p>\n

d) Tham gia l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 m\u00ecnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

\u0111) \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01a1i k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 b\u1ecb chia, b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c b\u1ecb v\u00f4 hi\u1ec7u;<\/span><\/p>\n

d) Tham gia l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 m\u00ecnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

\u0111) \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01a1i k\u1ebf to\u00e1n vi\u00ean h<\/span>\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 b\u1ecb chia, b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb ch<\/span>\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh cho B\u1ed9 T\u00e0i ch\u00ednh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c b\u1ecb v\u00f4 hi\u1ec7u;<\/span><\/p>\n

d) Tham gia l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 m\u00ecnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

\u0111) \u0110\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01a1i k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 b\u1ecb chia, b\u1ecb t\u00e1ch, b\u1ecb h<\/span>\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

M\u1ee5c 7. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 KI\u1ec2M TRA HO\u1ea0T \u0110\u1ed8NG D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 35. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Cung c\u1ea5p kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf cho c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Kh\u00f4ng gi\u1ea3i tr\u00ecnh, h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

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

H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T V\u00c0 M\u1ee8C X\u1eec PH\u1ea0T TRONG L\u0128NH V\u1ef0C KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP<\/span><\/b><\/p>\n

M\u1ee5c 1. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 THI CH\u1ee8NG CH\u1ec8 V\u00c0 C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C CHO KI\u1ec2M TO\u00c1N VI\u00caN<\/span><\/b><\/p>\n

\u0110i\u1ec1u 36. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 d\u1ef1 thi Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf th\u00f4ng tin trong h\u1ed3 s\u01a1 d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eeda ch\u1eefa, gi\u1ea3 m\u1ea1o, khai man v\u1ec1 b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 37. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi<\/span>\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh sau m\u1ed7i l\u1edbp h\u1ecdc ch\u1eadm d\u01b0<\/span>\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng theo d\u00f5i, \u0111i\u1ec3m\u00a0<\/span>danh \u0111\u1ed1i v\u1edbi h\u1ecdc vi\u00ean tham gia h\u1ecdc c\u1eadp nh\u1eadt;<\/span><\/p>\n

c) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ecdc vi\u00ean tr\u00ean Phi\u1ebfu \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

d) Kh\u00f4ng c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho h\u1ecdc vi<\/span>\u00ean \u0111\u00e3 tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 Gi\u1ea5y x\u00e1c nh\u1eadn cho ki\u1ec3m to\u00e1n vi\u00ean tham gia gi\u1ea3ng d\u1ea1y c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c sau m\u1ed7i l\u1edbp h\u1ecdc;<\/span><\/p>\n

\u0111) T\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u1ecdc vi\u00ean\/1 l\u1edbp kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

e) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, chi ti\u1ebft v\u1ec1 gi\u1ea3ng vi\u00ean, s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd tham d\u1ef1 h\u1ecdc tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc ho\u1eb7c th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c n\u1ed9i dung tr\u00ean ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

g) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1ec1 k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u00e1c l<\/span>\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u00fang v\u1edbi n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh sau m\u1ed7i l\u1edbp h\u1ecdc ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, chi ti\u1ebft v\u1ec1 gi\u1ea3ng vi\u00ean, s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd tham d\u1ef1 h\u1ecdc tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc ch\u1eadm t\u1eeb 15 ng\u00e0y tr<\/span>\u1edf\u00a0l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh; ho\u1eb7c th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c n\u1ed9i dung tr\u00ean ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) N\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

\u0111) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

e) Kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1ec1 t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n khi th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh sau m\u1ed7i l\u1edbp h\u1ecdc;<\/span><\/p>\n

b) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc, chi ti\u1ebft v\u1ec1 gi\u1ea3ng vi\u00ean, s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd tham d\u1ef1 h\u1ecdc tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc; ho\u1eb7c kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c n\u1ed9i dung tr\u00ean theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

d) Th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ec3 t\u00ednh gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho\u00a0<\/span>ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

\u0111) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi tham gia h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

e) Kh\u00f4ng t\u1ed5 ch\u1ee9c l\u1edbp nh\u01b0ng b\u00e1o c\u00e1o c\u00f3 t\u1ed5 ch\u1ee9c l\u1edbp;<\/span><\/p>\n

g) C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho h\u1ecdc vi\u00ean th\u1ef1c t\u1ebf kh\u00f4ng tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

\u0110\u00ecnh ch\u1ec9 vi\u1ec7c t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111, e, g kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i (n\u1ebfu th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean).<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h<\/span>\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 2. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 KI\u1ec2M TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 38. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/p>\n

b) Cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang l\u00e0m vi\u1ec7c thu\u00ea, m\u01b0\u1ee3n, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a m<\/span>\u00ecnh \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n ho\u1eb7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb n\u01a1i m\u00ecnh th\u1ef1c t\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1<\/span>i\u00a0v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi thu\u00ea, m\u01b0\u1ee3n, s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng l\u00e0m vi\u1ec7c ho\u1eb7c l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o l\u00e0 l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 39. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki<\/span>\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh v<\/span>i\u00a0k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o, khai man v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 40. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p\u00a0<\/span>tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) S\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 3. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N V\u00c0 KINH DOANH D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 41. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111<\/span>\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111<\/span>\u1ee7\u00a0\u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. H<\/span>\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 42. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a) N\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi b\u1ecb thu h\u1ed3i;<\/span><\/p>\n

b) L\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n to\u00e1n ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi b\u1ecb thu h\u1ed3i;<\/span><\/p>\n

b) Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi c\u00f3 thay \u0111\u1ed5i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

d) S\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a, l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

\u0111) Cho thu\u00ea, cho m\u01b0\u1ee3n Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi kh\u00f4ng n\u1ed9p tr\u1ea3 l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh khi b\u1ecb thu h<\/span>\u1ed3i.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n.<\/span><\/p>\n

5. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h<\/span>\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 43. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh nh\u01b0ng s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb “ki\u1ec3m to\u00e1n” trong t\u00ean g\u1ecdi.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a ng\u00e0nh ngh\u1ec1 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) Ti\u1ebfp t\u1ee5c kinh doanh c\u00e1c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0khi \u0111\u00e3 t\u1ea1m ng\u1eebng ho\u1eb7c b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c) Ti\u1ebfp t\u1ee5c kinh doanh c\u00e1c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0khi b\u1ecb ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u1eb7c \u0111\u00e3 b\u1ecb thu h<\/span>\u1ed3i Gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y (n\u1ebfu th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m doanh nghi\u1ec7p \u0111\u00f3 \u0111ang l\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n).<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 4. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 HO\u1ea0T \u0110\u1ed8NG KI\u1ec2M TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 44. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n vi<\/span>\u1ec7c mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c\u00a0<\/span>tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 45. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p nh\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h\u00e0ng khi kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h<\/span>\u00e0ng khi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ho\u1eb7c tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l<\/span>\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c\u00a0<\/span>do th\u1ef1c hi\u1ec7n h\u00e0nh v<\/span>i\u00a0vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 46. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to<\/span>\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c\u00a0<\/span>ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v<\/span>\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 47. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi ti\u1ebft l\u1ed9 th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ea5p thu\u1eadn ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20<\/span>.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki<\/span>\u1ec3m to\u00e1n \u0111<\/span>\u1ec3\u00a0x\u00e2m ph\u1ea1m l\u1ee3i \u00edch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, quy\u1ec1n, l\u1ee3i \u00edch h<\/span>\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh<\/span>\u1ec1th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n h<\/span>\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

\u0110i\u1ec1u 48. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t trong trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u01b0\u1edbc ng\u00e0y k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi kh\u00f4ng ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

b) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u00e1 ba n\u0103m li\u00ean t\u1ee5c cho m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) B\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n m\u00e0 ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u01b0\u1edbc ng\u00e0y k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

c) L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) Gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh v\u1ec1 c\u00e1c n\u1ed9i dung ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki<\/span>\u1ec3m to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c n\u1ed9i dung ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki<\/span>\u1ec3m to\u00e1n.<\/span><\/p>\n

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) B\u1ed1 tr\u00ed ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi kh\u00f4ng ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n

b) B\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u00e1 3 n\u0103m li\u00ea<\/span>n\u00a0t\u1ee5c cho m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

6. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd hanh ngh\u1ec1 ki<\/span>\u1ec3m to<\/span>\u00e1n trong th\u1eddi gian t\u1eeb 03 th<\/span>\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi ki<\/span>\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y (n\u1ebfu th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111ang l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1);<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y t\u1eeb l<\/span>\u1ea7n th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/p>\n

\u0110i\u1ec1u 49. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng tin, gi\u1edbi thi\u1ec7u sai s\u1ef1 th\u1eadt v\u1ec1 tr\u00ecnh \u0111\u1ed9, kinh nghi\u1ec7m v\u00e0 kh\u1ea3 n\u0103ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Mua, nh\u1eadn, bi\u1ebfu, t\u1eb7ng, n<\/span>\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki<\/span>\u1ec3m to\u00e1n kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ed1 l\u01b0\u1ee3ng;<\/span><\/p>\n

c) Mua, b\u00e1n tr\u00e1i phi\u1ebfu ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k<\/span>\u1ebf\u00a0to\u00e1n, ki\u1ec3m to\u00e1n;<\/span><\/p>\n

d) Nh\u1eadn ho\u1eb7c \u0111\u00f2i h\u1ecfi b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n ti\u1ec1n, l\u1ee3i \u00edch n\u00e0o kh\u00e1c t\u1eeb \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ngo\u00e0i kho\u1ea3n ti\u1ec1n d\u1ecbch v\u1ee5 v\u00e0 chi ph\u00ed \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 giao k\u1ebft;<\/span><\/p>\n

\u0111) S\u00e1ch nhi\u1ec5u, l\u1eeba d\u1ed1i kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/span><\/p>\n

e) Can thi\u1ec7p v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/span><\/p>\n

g) Th\u1ef1c hi\u1ec7n thu n\u1ee3 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li<\/span>\u1ec7u k<\/span>\u1ebf\u00a0to<\/span>\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki<\/span>\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) Gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) H\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n;<\/span><\/p>\n

\u0111) L\u00e0m vi\u1ec7c cho t\u1eeb hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki<\/span>\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam tr\u1edf l\u00ean trong c\u00f9ng m\u1ed9t th\u1eddi gian;<\/span><\/p>\n

e) G\u00f3p v\u1ed1n v\u00e0o t\u1eeb hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n tr\u1edf l\u00ean.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111, e kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh \u0111i\u1ec3m a, b, c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 50. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 51. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng \u0111<\/span>\u1ea7y \u0111\u1ee7, an to\u00e0n, \u0111<\/span>\u1ec3\u00a0h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef;<\/span><\/p>\n

b) \u0110\u01b0a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0o l\u01b0u tr\u1eef ch\u1eadm qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a cu\u1ed9c ki<\/span>\u1ec3m to\u00e1n;<\/span><\/p>\n

c) Kh\u00f4ng thi\u1ebft k\u1ebf, th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec3 duy tr\u00ec t\u00ednh b\u1ea3o m\u1eadt, an to\u00e0n, to\u00e0n v\u1eb9n, c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u00e0 ph\u1ee5c h<\/span>\u1ed3i \u0111\u01b0\u1ee3c c\u1ee7a h<\/span>\u1ed3\u00a0s\u01a1 ki<\/span>\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n;<\/span><\/p>\n

d) Kh\u00f4ng thi\u1ebft k\u1ebf, th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c v\u1ec1 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1ed1i thi\u1ec3u 10 n<\/span>\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki<\/span>\u1ec3m to\u00e1n c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n b\u1eb1ng gi\u1ea5y ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 52. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i, v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

b) Ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y, kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y v\u00e0 kh\u00f4ng l\u1eadp danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ti\u00eau h\u1ee7y, kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 ki<\/span>\u1ec3m to\u00e1n h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y b\u1ecf h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n

M\u1ee5c 5. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 \u0110\u01a0N V\u1eca \u0110\u01af\u1ee2C KI\u1ec2M TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 53. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u00ea doanh nghi\u1ec7p ki<\/span>\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki<\/span>\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 54. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm h\u01a1n so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c h<\/span>i\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 55. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh v\u1ec1 c\u00e1c n\u1ed9i dung ngo\u1ea1i\u00a0<\/span>tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v<\/span>\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) Mua chu\u1ed9c, h\u1ed1i\u00a0<\/span>l\u1ed9, th\u00f4ng \u0111\u1ed3ng v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ec3\u00a0<\/span>l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki<\/span>\u1ec3m to\u00e1n;<\/span><\/p>\n

c) \u0110e d\u1ecda, tr\u1ea3 th\u00f9, \u00e9p bu\u1ed9c th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n nh\u1eb1m l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

d) Che gi\u1ea5u h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n;<\/span><\/p>\n

\u0111) C\u1ea3n tr\u1edf c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 h\u00e0nh vi h\u1ea1n ch<\/span>\u1ebf\u00a0ph\u1ea1m vi cu\u1ed9c ki<\/span>\u1ec3m to<\/span>\u00e1n.<\/span><\/p>\n

3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt ho\u1eb7c g\u00e2y nh<\/span>\u1ea7m l\u1eabn \u0111<\/span>\u1ed1i v\u1edbi hanh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 6. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca C\u00d3 L\u1ee2I \u00cdCH C\u00d4NG CH\u00daNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 56. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch<\/span>\u1ea5p thu\u1eadn khi thay \u0111<\/span>\u1ed5i t\u00ean g\u1ecdi, tr\u1ee5 s\u1edf, l\u0129nh v\u1ef1c h\u00e0nh ngh\u1ec1, danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn b\u00e1o c\u00e1o cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn khi thay \u0111\u1ed5i t\u00ean g\u1ecdi, tr\u1ee5 s\u1edf, l\u0129nh v\u1ef1c h\u00e0nh ngh\u1ec1, danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki<\/span>\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn kh\u00f4ng b\u00e1o c\u00e1o cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch<\/span>\u1ea5p thu\u1eadn khi thay \u0111<\/span>\u1ed5i t\u00ean g\u1ecdi, tr\u1ee5 s\u1edf, l\u0129nh v\u1ef1c h\u00e0nh ngh\u1ec1, danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 57. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u1eb7c so\u00e1t x\u00e9t cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.<\/span>000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, k<\/span>\u1ef3\u00a0b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u00f4ng t\u00e1c so\u00e1t x\u00e9t cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang khi ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c khi b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1eb7c h\u1ee7y b\u1ecf t\u01b0 c\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t khi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t ho\u1eb7c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ki<\/span>\u1ec3m to\u00e1n, so\u00e1t x\u00e9t \u0111\u00e3 k\u00fd v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00f3 b\u1ecb \u0111<\/span>\u00ecnh ch\u1ec9 ho\u1eb7c h\u1ee7y b\u1ecf t\u01b0 c\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang khi ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c khi b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1eb7c h\u1ee7y b\u1ecf t\u01b0 c\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/p>\n

5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 58. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng khai th\u00f4ng tin b\u00e1o c\u00e1o minh b\u1ea1ch<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) B\u1ea3n b\u00e1o c\u00e1o minh b\u1ea1ch khi c<\/span>\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy<\/span>\u1ec1n;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch ho\u1eb7c c\u1eadp nh\u1eadt c\u00e1c th<\/span>\u00f4ng tin thay \u0111\u1ed5i ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p\u00a0<\/span>ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n h\u00e0nh v<\/span>i\u00a0vi ph\u1ea1m c\u00f4ng b\u1ed1 v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng l\u1eadp\u00a0<\/span>trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) Kh\u00f4ng c\u00f4ng b\u1ed1 v\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch tr\u00ean trang th\u00f4ng t<\/span>in \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

c) C\u00f4ng b\u1ed1 sai l\u1ec7ch th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 59. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd tham gia ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u00e1c nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, t\u00e0i li\u1ec7u gi\u1ea3 m\u1ea1o, khai man trong h\u1ed3 s\u01a1 \u0111<\/span>\u1ec3\u00a0\u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch<\/span>\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h<\/span>\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 60. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/b><\/p>\n

Ph\u1ea1t ti<\/span>\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

1. Kh\u00f4ng x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n

2. Kh\u00f4ng t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. L\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn kh\u00e1c \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch<\/span>\u1ea5p thu\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. Kh\u00f4ng b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh l\u00fd do thay \u0111\u1ed5i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch<\/span>\u1ea5p thu\u1eadn so v\u1edbi n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u00e0 l\u00fd do thay \u0111\u1ed5i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n (n\u1ebfu c\u00f3).<\/span><\/p>\n

5. Kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb m<\/span>\u00ecnh khi ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

6. Cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt li\u00ean quan \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

7. Kh\u00f4ng gi\u1ea3i tr\u00ecnh, cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 61. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang nay gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang \u0111\u00f3 m\u00e0 th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ebfn ng\u00e0y gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5 n\u00e0y d\u01b0\u1edbi m\u01b0\u1eddi hai th\u00e1ng.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang qu\u00e1 4 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00e1 4 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c;<\/span><\/p>\n

b) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang qu\u00e1 4 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th<\/span>\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng \u0111<\/span>\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1eeb l<\/span>\u1ea7n th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/p>\n

M\u1ee5c 7. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 CUNG C\u1ea4P, S\u1eec D\u1ee4NG D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N QUA BI\u00caN GI\u1edaI<\/span><\/b><\/p>\n

\u0110i\u1ec1u 62. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v<\/span>\u1edbi\u00a0doanh nghi\u1ec7p kinh doanh ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

b) Cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) Ti\u1ebfp t\u1ee5c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam khi \u0111\u00e3 t\u1ea1m ng\u1eebng, ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m t<\/span>o\u00e1n ho\u1eb7c \u0111\u00e3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam (n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn) trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111<\/span>\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n

Bu\u1ed9c n\u1ed9p l\u1ea1i s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 63. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti<\/span>\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n li\u00ean quan \u0111\u1ebfn cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi kh\u00f4ng 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><\/p>\n

b) Kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

c) Kh\u00f4ng l\u1eadp h\u1ee3p \u0111\u1ed3ng li\u00ean danh khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 64. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111<\/span>\u1ec3\u00a0\u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, v\u0103n b\u1ea3n nh\u1eadn x\u00e9t c\u1ee7a c\u01a1 quan qu<\/span>\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) N\u1ed9p b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, v\u0103n b\u1ea3n nh\u1eadn x\u00e9t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, v\u0103n b\u1ea3n nh\u1eadn x\u00e9t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o, b\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111<\/span>\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a Vi\u1ec7t Nam;<\/span><\/p>\n

b) Kh\u00f4ng tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n Vi\u1ec7t Nam khi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o, gi\u1ea3i tr<\/span>\u00ecnh cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Vi\u1ec7t Nam c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

5. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 65. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10<\/span>.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam li\u00ean d<\/span>anh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) L\u01b0u tr\u1eef kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki<\/span>\u1ec3m to\u00e1n qua bi\u00ean gi<\/span>\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh cho c\u01a1 quan ch\u1ee9c n\u0103ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n li\u00ean danh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u;<\/span><\/p>\n

c) Gi\u1ea3i tr<\/span>\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c ph\u00e1t sinh t\u1eeb cu\u1ed9c ki\u1ec3m to\u00e1n li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng l\u01b0u\u00a0<\/span>tr\u1eef h\u1ed3 s\u01a1 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Kh\u00f4ng cung c\u1ea5p cho c\u01a1 quan ch\u1ee9c n\u0103ng h\u1ed3 s\u01a1 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u;<\/span><\/p>\n

c) Kh\u00f4ng gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c ph\u00e1t sinh t\u1eeb cu\u1ed9c ki\u1ec3m to\u00e1n li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) Kh\u00f4ng b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 8. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 TH\u00d4NG B\u00c1O V\u00c0 B\u00c1O C\u00c1O<\/span><\/b><\/p>\n

\u0110i\u1ec1u 66. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi c\u00f3 thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1\u00a0<\/span>tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) B\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

\u0111) N\u1ed9p cho B\u1ed9 T\u00e0i ch\u00ednh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

e) N\u1ed9p cho B\u1ed9 T\u00e0i ch\u00ednh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

g) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh ki\u1ec3m to\u00e1n;<\/span><\/p>\n

h) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

i) B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf\u00a0<\/span>l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

b) N\u1ed9p b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh k\u00e8m theo B\u00e1o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y\u00a0<\/span>tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) B\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

\u0111) N\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

e) N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y\u00a0<\/span>tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

g) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh ki\u1ec3m to\u00e1n;<\/span><\/p>\n

h) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

i) B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t<\/span>\u1ed5ng h<\/span>\u1ee3p t\u00ecnh h\u00ecnh duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh k\u00e8m theo B\u00e1o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng ki\u1ec3m to\u00e1n vi\u00ean cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) Kh\u00f4ng b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh khi b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

\u0111) Kh\u00f4ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh duy\u00a0<\/span>tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u cho B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

e) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 cho B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

g) Kh\u00f4ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i sau th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh ki\u1ec3m to\u00e1n;<\/span><\/p>\n

h) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/p>\n

i) Kh\u00f4ng th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m theo b\u1ea3n sao t\u00e0i li\u1ec7u cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

k) Kh\u00f4ng b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 67. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb;<\/span><\/p>\n

d) B\u1eaft \u0111\u1ea7u ho\u1eb7c t\u1ea1m ng\u1eebng tham gia v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (ph\u00f3 gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c khi c\u00f3 thanh \u0111\u1ed5i v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c, ch\u1ee9c danh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3;<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh cho B\u1ed9 T\u00e0i ch\u00ednh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb;<\/span><\/p>\n

d) B\u1eaft \u0111\u1ea7u ho\u1eb7c t\u1ea1m ng\u1eebng tham gia v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (ph\u00f3 gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c, ch\u1ee9c danh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3;<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh cho B\u1ed9 T\u00e0i ch\u00ednh khi:<\/span><\/p>\n

a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam h\u1ebft th\u1eddi h\u1ea1n ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t ho\u1eb7c c\u00f3 c\u00e1c thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n \u0111\u1ea3m b\u1ea3o l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb;<\/span><\/p>\n

d) B\u1eaft \u0111\u1ea7u ho\u1eb7c t\u1ea1m ng\u1eebng tham gia v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c (ph\u00f3 gi\u00e1m \u0111\u1ed1c), ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n\u00a0<\/span>tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, k\u1ebf to\u00e1n\u00a0<\/span>tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5\u00a0<\/span>tr\u00e1ch k\u1ebf to\u00e1n), nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u00e1c ch\u1ee9c danh kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c, ch\u1ee9c danh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3;<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

e) C\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh.<\/span><\/p>\n

M\u1ee5c 9. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 KI\u1ec2M SO\u00c1T CH\u1ea4T L\u01af\u1ee2NG D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 68. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ef1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra cho c\u01a1 quan ki\u1ec3m tra v\u00e0 T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o khi c<\/span>\u00f3\u00a0y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1eadm d\u01b0\u1edbi 15 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) N\u1ed9p ch\u1eadm t\u1eeb 15 ng\u00e0y\u00a0<\/span>tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ef1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

b) N\u1ed9p ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh B\u00e1o c\u00e1o gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra cho c\u01a1 quan ki\u1ec3m tra v\u00e0 T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c) B\u00e1o c\u00e1o ch\u1eadm t\u1eeb 15 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

d) Cung c\u1ea5p kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ef1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

b) Kh\u00f4ng n\u1ed9p B\u00e1o c\u00e1o gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra cho c\u01a1 quan ki\u1ec3m tra v\u00e0 T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c) Kh\u00f4ng b\u00e1o c\u00e1o theo y\u00eau c\u1ea7u khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho<\/span>\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

d) Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) Kh\u00f4ng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t, th\u00f4ng tin t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan;<\/span><\/p>\n

b) Kh\u00f4ng x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng cho t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c) Kh\u00f4ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t, th\u00f4ng tin t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan;<\/span><\/p>\n

d) Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng cho t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n;<\/span><\/p>\n

\u0111) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf cho c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n

e) Kh\u00f4ng gi\u1ea3i tr\u00ecnh, h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n;<\/span><\/p>\n

g) Kh\u00f4ng b\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m li\u00ean quan l\u00e0m vi\u1ec7c v\u1edbi \u0110o\u00e0n ki\u1ec3m tra;<\/span><\/p>\n

h) Kh\u00f4ng k\u00fd b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra ngay khi k\u1ebft th\u00fac cu\u1ed9c ki\u1ec3m tra.<\/span><\/p>\n

5. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3, \u0111i\u1ec3m \u0111, \u0111i\u1ec3m e kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV.<\/span><\/b><\/p>\n

TH\u1ea8M QUY\u1ec0N L\u1eacP BI\u00caN B\u1ea2N, X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C K\u1ebe TO\u00c1N, KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP<\/span><\/b><\/p>\n

\u0110i\u1ec1u 69. Th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, g\u1ed3m:<\/span><\/p>\n

1.\u00a0Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 70, \u0110i\u1ec1u 71 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. C\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, s\u0129 quan c\u00f4ng an nh\u00e2n d\u00e2n, s\u0129 quan qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5 theo v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh c\u00f3 quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi thi h\u00e0nh c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

\u0110i\u1ec1u 70. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a Thanh tra t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Thanh tra vi\u00ean t\u00e0i ch\u00ednh c\u00e1c c\u1ea5p c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

2. Ch\u00e1nh thanh tra S<\/span>\u1edf\u00a0T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y<\/span>.<\/p>\n

d) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1edd<\/span>i\u00a0h\u1ea1n.<\/span><\/p>\n

\u0111) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Ch\u00e1nh thanh tra B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

d) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n;<\/span><\/p>\n

\u0111) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 71. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p<\/span><\/b><\/p>\n

1. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n (g\u1ecdi chung l\u00e0 c\u1ea5p x\u00e3) c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/p>\n

2. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n huy\u1ec7n, qu\u1eadn, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh (g\u1ecdi chung l\u00e0 c\u1ea5p huy\u1ec7n) c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph<\/span>\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng;<\/span><\/p>\n

c) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y;<\/span><\/p>\n

d) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n;<\/span><\/p>\n

\u0111) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (g\u1ecdi chung l\u00e0 c\u1ea5p t\u1ec9nh) c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n;<\/span><\/p>\n

c) T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

d) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k<\/span>inh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111<\/span>\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n;<\/span><\/p>\n

\u0111) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/span><\/b><\/p>\n

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

\u0110i\u1ec1u 72. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 5 n\u0103m 2018.<\/span><\/p>\n

2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0105\/2013\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

3. \u00c1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0 sau:<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd ho\u1eb7c quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd nh\u1eb9 h<\/span>\u01a1n\u00a0\u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 sau \u0111\u00f3 m\u1edbi b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111ang xem x\u00e9t, gi\u1ea3i quy\u1ebft th\u00ec \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c thi h\u00e0nh xong tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f2n khi\u1ebfu n\u1ea1i th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0105\/2013\/N\u0110-CP\u00a0ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 73. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\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 \u1ee6y ban nh\u00e2n d\u00e2n 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><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span><\/p>\n

N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– H\u0110ND, UBND c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1\u00a0<\/span>tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1n<\/span>g;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T<\/span>\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh<\/span>\u00e0\u00a0n\u01b0\u1edbc;
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n– \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\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;
\n– L\u01b0u: VT, KTTH (2).<\/span><\/td>\n

\n

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

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP ban h\u00e0nh ng\u00e0y 12\/03\/2018 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0105\/2013\/N\u0110-CP\u00a0ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n Centax m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i ngh\u1ecb \u0111\u1ecbnh n\u00e0y. CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31453"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31453"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31453\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31453"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}