{"id":31662,"date":"2019-02-18T01:32:37","date_gmt":"2019-02-18T01:32:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31662"},"modified":"2019-03-06T09:12:08","modified_gmt":"2019-03-06T09:12:08","slug":"thong-tu-297-2016-tt-btc-ve-cap-quan-ly-va-su-dung-giay-chung-nhan-du-dieu-kien-kinh-doanh-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31662","title":{"rendered":"Th\u00f4ng t\u01b0 297\/2016\/TT-BTC v\u1ec1 c\u1ea5p, qu\u1ea3n l\u00fd v\u00e0 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"},"content":{"rendered":"\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/b><\/p>\n

S\u1ed1: 297\/2016\/TT-BTC<\/td>\n

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

H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\n

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

V\u1ec0 C\u1ea4P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u1ee6 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/strong><\/b><\/p>\n

\n

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

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 v\u1ec1 c\u1ea5p, qu\u1ea3n l\u00fd v\u00e0 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.<\/em><\/p>\n

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

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

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

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

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

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p, qu\u1ea3n l\u00fd v\u00e0 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 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

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

    \n
  1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n).<\/li>\n
  2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p, qu\u1ea3n l\u00fd v\u00e0 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.<\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \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<\/strong><\/b><\/p>\n

    Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty h\u1ee3p danh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 Lu\u1eadt K\u1ebf to\u00e1n.<\/p>\n

    \u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp h\u1ed3 s\u01a1<\/strong><\/b><\/p>\n

      \n
    1. C\u00e1c b\u1ea3n sao gi\u1ea5y t\u1edd, v\u0103n b\u1eb1ng ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
    2. \u0110\u01a1n \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 \u0111\u01b0\u1ee3c l\u00e0m b\u1eb1ng ti\u1ebfng Vi\u1ec7t. C\u00e1c gi\u1ea5y t\u1edd k\u00e8m theo \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t v\u00e0 b\u1ea3n d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li>\n
    3. Gi\u1ea5y t\u1edd do c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u1ea5p ho\u1eb7c c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/li>\n
    4. T\u1ed5 ch\u1ee9c \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 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

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

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

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

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

      \u0110i\u1ec1u 5. C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

        \n
      1. 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 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 61 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

        \u0110\u01a1n \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 \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty h\u1ee3p danh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

        \u0110\u01a1n \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 \u0111\u1ed1i v\u1edbi chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

          \n
        1. T\u1ed5 ch\u1ee9c \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 g\u1eedi m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
        2. M\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m c\u00e1c th\u00f4ng tin ch\u00ednh sau \u0111\u00e2y:<\/li>\n
        3. a) T\u00ean doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; T\u00ean doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3); T\u00ean vi\u1ebft t\u1eaft (n\u1ebfu c\u00f3); \u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh;<\/li>\n
        4. b) H\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, h\u1ecd v\u00e0 t\u00ean Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng Gi\u00e1m \u0111\u1ed1c) c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
        5. c) S\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
        6. d) C\u00e1c \u0111i\u1ec1u kho\u1ea3n, \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 khi 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.<\/li>\n
        7. Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 62 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

          \u0110i\u1ec1u 6. 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<\/strong><\/b><\/p>\n

            \n
          1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb 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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
          2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb 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 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

            \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

            \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb 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 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

              \n
            1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh 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 th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n Gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u01b0 h\u1ecfng. Th\u1eddi h\u1ea1n 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 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

              \u0110i\u1ec1u 7. N\u1ed9p ph\u00ed<\/strong><\/b><\/p>\n

              T\u1ed5 ch\u1ee9c \u0111\u1ec1 ngh\u1ecb c\u1ea5p, 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 ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p 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 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

              \u0110i\u1ec1u 8. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                \n
              1. Doanh nghi\u1ec7p 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 khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 69 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
              2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. H\u1ebft th\u1eddi h\u1ea1n b\u1ecb \u0111\u00ecnh ch\u1ec9, n\u1ebfu doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh b\u1ed5 sung t\u00ean doanh nghi\u1ec7p v\u00e0o danh s\u00e1ch c\u00f4ng khai c\u00e1c doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

                \u0110i\u1ec1u 9. 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<\/strong><\/b><\/p>\n

                  \n
                1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n 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 khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 69 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh 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 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n
                3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p tr\u1ea3 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 trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 10. T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                    \n
                  1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 8 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 66 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                  2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                  3. Khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 11. Ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                      \n
                    1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 66 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                    2. Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng n\u1ed9i dung sau:<\/li>\n
                    3. a) Th\u1eddi gian doanh nghi\u1ec7p ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                    4. b) L\u00fd do ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                    5. c) B\u00e1o c\u00e1o v\u1ec1 c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u01b0a ho\u00e0n th\u00e0nh;<\/li>\n
                    6. d) Bi\u1ec7n ph\u00e1p v\u00e0 cam k\u1ebft \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan;<\/li>\n<\/ol>\n

                      \u0111) Ph\u01b0\u01a1ng \u00e1n v\u00e0 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ch\u01b0a ho\u00e0n th\u00e0nh (n\u1ebfu c\u00f3).<\/p>\n

                        \n
                      1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i 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 cho B\u1ed9 T\u00e0i ch\u00ednh trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                      2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho kh\u00e1ch h\u00e0ng (\u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n) v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan, c\u00f4ng b\u1ed1 tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                      3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

                        \u0110i\u1ec1u 12. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi \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<\/strong><\/b><\/p>\n

                          \n
                        1. Duy tr\u00ec v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c \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 trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng.<\/li>\n
                        2. Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a n\u1ed9i dung ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                        3. Kh\u00f4ng \u0111\u01b0\u1ee3c cho thu\u00ea, cho m\u01b0\u1ee3n, c\u1ea7m c\u1ed1, mua b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                        4. \u0110\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh 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 th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n 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 k\u1ebf to\u00e1n.<\/li>\n
                        5. Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n (k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh) cho B\u1ed9 T\u00e0i ch\u00ednh trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 nh\u1eefng n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 66 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                        6. 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 cho B\u1ed9 T\u00e0i ch\u00ednh khi 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 theo quy \u0111\u1ecbnh.<\/li>\n
                        7. Ch\u1ecbu s\u1ef1 ki\u1ec3m tra, thanh tra v\u00e0 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c 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.<\/li>\n
                        8. Tr\u01b0\u1edbc ng\u00e0y 31\/10 h\u00e0ng n\u0103m ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i 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 theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 6 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed3ng th\u1eddi g\u1eedi k\u00e8m theo nh\u1eefng t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 61 Lu\u1eadt K\u1ebf to\u00e1n n\u1ebfu c\u00f3 thay \u0111\u1ed5i so v\u1edbi l\u1ea7n n\u1ed9p g\u1ea7n nh\u1ea5t.<\/li>\n
                        9. Tr\u01b0\u1edbc ng\u00e0y 10\/4 h\u00e0ng n\u0103m, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 7 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                          \u0110i\u1ec1u 13. C\u00f4ng khai th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                            \n
                          1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/li>\n
                          2. a) Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                          3. b) Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p 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 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 ho\u1eb7c b\u1ecb c\u1ea3nh b\u00e1o v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                          4. c) Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                          5. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \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, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f4ng b\u1ed1 n\u1ed9i dung c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean m\u1ed9t trong c\u00e1c t\u1edd b\u00e1o vi\u1ebft ho\u1eb7c b\u00e1o \u0111i\u1ec7n t\u1eed trong 03 s\u1ed1 li\u00ean ti\u1ebfp.<\/li>\n<\/ol>\n

                            \u0110i\u1ec1u 14. C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                              \n
                            1. K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ho\u1eb7c gian l\u1eadn, gi\u1ea3 m\u1ea1o 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.<\/li>\n
                            2. Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n
                            3. Kh\u00f4ng 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 khi c\u00f3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 63 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                            4. Cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/li>\n
                            5. a) 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;<\/li>\n
                            6. b) Trong th\u1eddi gian doanh nghi\u1ec7p 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, t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, 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.<\/li>\n
                            7. 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.<\/li>\n
                            8. Kh\u00f4ng n\u1ed9p 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.<\/li>\n
                            9. 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 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 60 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

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

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

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

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

                              \u0110i\u1ec1u 15. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/b><\/p>\n

                                \n
                              1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 1 n\u0103m 2017.<\/li>\n
                              2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 72\/2007\/TT-BTC ng\u00e0y 27\/6\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                              3. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                              4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.\/.<\/li>\n<\/ol>\n

                                \n\n\n\n
                                N\u01a1i nh\u1eadn:
                                \n<\/em><\/strong><\/b>– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
                                \n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
                                \n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
                                \n– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
                                \n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
                                \n– Vi\u1ec7n ki\u1ec3m s\u00e1t NDTC, T\u00f2a \u00e1n NDTC;
                                \n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
                                \n– Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
                                \n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
                                \n– UBND t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
                                \n– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
                                \n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt – B\u1ed9 T\u01b0 ph\u00e1p;
                                \n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
                                \n– H\u1ed9i K\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n Vi\u1ec7t Nam;
                                \n– H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;
                                \n– C\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;
                                \n– C\u00f4ng b\u00e1o; VP Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 PC tham nh\u0169ng;
                                \n– Website Ch\u00ednh ph\u1ee7 v\u00e0 Website B\u1ed9 T\u00e0i ch\u00ednh;
                                \n– L\u01b0u: VT, C\u0110KT.<\/td>\n                                		\n

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

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

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

                                B\u1ed8 T\u00c0I CH\u00cdNH ——- S\u1ed1: 297\/2016\/TT-BTC C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af V\u1ec0 C\u1ea4P, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u1ee6 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N C\u0103n c\u1ee9 Lu\u1eadt..<\/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\/31662"}],"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=31662"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31662\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31662"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}