{"id":31586,"date":"2018-07-18T12:05:48","date_gmt":"2018-07-18T12:05:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31586"},"modified":"2018-07-18T12:14:17","modified_gmt":"2018-07-18T12:14:17","slug":"muc-phat-va-hanh-vi-vi-pham-ve-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31586","title":{"rendered":"M\u1ee9c ph\u1ea1t v\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"

\"\"Ngh\u1ecb\u00a0\u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/a> quy\u00a0\u0111\u1ecbnh nh\u1eefng h\u00e0nh vi vi ph\u1ea1m v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng\u00a0\u1ee9ng, l\u00ean t\u1edbi 50tr\u00a0\u0111\u1ed3ng. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy\u00a0\u0111\u1ecbnh n\u00e0y qua b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

M\u1ee9c ph\u1ea1t v\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

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  1. \n

    M\u1ee9c ph\u1ea1t v\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u00a0<\/caption>\n
    STT<\/strong><\/span><\/td>\nL\u1ed7i vi ph\u1ea1m<\/strong><\/span><\/td>\nM\u1ee9c ph\u1ea1t (\u0111\u1ed3ng)<\/strong><\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\nL\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><\/td>\n05 – 10 tri\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\nB\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><\/td>\n<\/tr>\n
    3<\/span><\/td>\nN\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><\/td>\n<\/tr>\n
    4<\/span><\/td>\nC\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><\/td>\n<\/tr>\n
    5<\/span><\/td>\nL\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/td>\n10 \u2013 20 tri\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n
    6<\/span><\/td>\n\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 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/td>\n<\/tr>\n
    7<\/span><\/td>\nC\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh;<\/span><\/td>\n<\/tr>\n
    8<\/span><\/td>\nN\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><\/td>\n<\/tr>\n
    9<\/span><\/td>\nN\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\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/td>\n<\/tr>\n
    10<\/span><\/td>\nC\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><\/td>\n<\/tr>\n
    11<\/span><\/td>\nC\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><\/td>\n<\/tr>\n
    12<\/span><\/td>\nKh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span><\/td>\n20 \u2013 30 tri\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n
    13<\/span><\/td>\nL\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><\/td>\n<\/tr>\n
    14<\/span><\/td>\nL\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><\/td>\n<\/tr>\n
    15<\/span><\/td>\nTh\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u1ef1 th\u1eadt;<\/span><\/td>\n<\/tr>\n
    16<\/span><\/td>\nCung 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><\/td>\n<\/tr>\n
    17<\/span><\/td>\nGi\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><\/td>\n40 \u2013 50 tri\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n
    18<\/span><\/td>\nTh\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><\/td>\n<\/tr>\n
    19<\/span><\/td>\nC\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><\/td>\n<\/tr>\n
    20<\/span><\/td>\nKh\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><\/td>\n<\/tr>\n
    21<\/span><\/td>\nKh\u00f4ng c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/strong><\/span><\/h2>\n