{"id":31677,"date":"2019-02-24T01:30:34","date_gmt":"2019-02-24T01:30:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31677"},"modified":"2019-02-22T03:02:49","modified_gmt":"2019-02-22T03:02:49","slug":"nghi-dinh-105-2013-nd-cp-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31677","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 105\/2013\/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, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp"},"content":{"rendered":"\n\n\n\n
\n

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

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T\u00a0NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n————————–<\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 105\/2013\/N\u0110-CP<\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 09 n\u0103m 2013<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/strong><\/b><\/p>\n

trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/b><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/em><\/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;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ng\u00e0y 29 th\u00e1ng 03 n\u0103m 2011;<\/em><\/p>\n

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

Ch\u01b0\u01a1ng\u00a0<\/strong><\/b>I<\/strong><\/b><\/p>\n

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

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

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 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.<\/p>\n

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

    \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 chung l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c) vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
  2. 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 v\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. Th\u1eddi hi\u1ec7u x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/strong><\/b><\/p>\n

      \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;<\/li>\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;<\/li>\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:<\/li>\n
    4. 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.<\/li>\n
    5. 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 vi vi ph\u1ea1m.<\/li>\n
    6. 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.<\/li>\n
    7. Trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 3 \u0111i\u1ec1u n\u00e0y m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n 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 tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t.<\/li>\n<\/ol>\n

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

        \n
      1. \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 trong c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh sau \u0111\u00e2y:<\/li>\n
      2. a) C\u1ea3nh c\u00e1o;<\/li>\n
      3. b) Ph\u1ea1t ti\u1ec1n:<\/li>\n<\/ol>\n

        M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 30.000.000 \u0111\u1ed3ng, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u1ed1i \u0111a l\u00e0 60.000.000 \u0111\u1ed3ng. M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1eeb \u0110i\u1ec1u 7 \u0111\u1ebfn \u0110i\u1ec1u 16 Ch\u01b0\u01a1ng II Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m th\u00ec m\u1ee9c ph\u1ea1t b\u1eb1ng 2 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 c\u00f9ng h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

        M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 50.000.000 \u0111\u1ed3ng, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u1ed1i \u0111a l\u00e0 100.000.000 \u0111\u1ed3ng.<\/p>\n

          \n
        1. c) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n trong trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/li>\n<\/ol>\n

          – \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \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;<\/p>\n

          – \u0110\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \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;<\/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 \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;<\/p>\n

          – \u0110\u00ecnh ch\u1ec9 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t\u00a0Nam\u00a0c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c;<\/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 \u0111\u1ebfn 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c;<\/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 \u0111\u1ebfn 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

            \n
          1. Ngo\u00e0i c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung nh\u01b0 sau:<\/li>\n
          2. a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb 1 th\u00e1ng \u0111\u1ebfn 3 th\u00e1ng; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 1 th\u00e1ng \u0111\u1ebfn 3 th\u00e1ng;<\/li>\n
          3. b) T\u1ecbch thu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, t\u1ecbch thu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

            \u0110i\u1ec1u 5. C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/strong><\/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 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 nh\u01b0 sau:<\/p>\n

              \n
            1. C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n bao g\u1ed3m:<\/li>\n
            2. a) Bu\u1ed9c ph\u1ea3i h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 l\u1eadp tr\u00f9ng l\u1eb7p;<\/li>\n
            3. b) Bu\u1ed9c ph\u1ea3i kh\u00f4i ph\u1ee5c l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n
            4. c) 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 h\u00e0nh ch\u00ednh.<\/li>\n
            5. C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp bao g\u1ed3m:<\/li>\n
            6. a) Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt ho\u1eb7c g\u00e2y nh\u1ea7m l\u1eabn;<\/li>\n
            7. b) 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 h\u00e0nh ch\u00ednh;<\/li>\n
            8. c) Bu\u1ed9c ti\u00eau h\u1ee7y h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn gian l\u1eadn, gi\u1ea3 m\u1ea1o, khai man.<\/li>\n<\/ol>\n

              \u0110i\u1ec1u 6. \u00c1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong c\u00e1c l\u0129nh v\u1ef1c c\u00f3 li\u00ean quan<\/strong><\/b><\/p>\n

              C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n kh\u00e1c th\u00ec vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3.<\/p>\n

              Ch\u01b0\u01a1ng\u00a0<\/strong><\/b>II<\/strong><\/b><\/p>\n

              H\u00c0NH VI VI PH\u1ea0M, 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<\/strong><\/b><\/p>\n

              \u0110i\u1ec1u 7. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                \n
              1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh v\u1ec1 v\u1ecb tr\u00ed ch\u1eef k\u00fd c\u1ee7a c\u00e1c ch\u1ee9c danh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
              2. Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
              3. a) L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/li>\n
              4. b) T\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
              5. 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:<\/li>\n
              6. 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;<\/li>\n
              7. 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;<\/li>\n
              8. c) K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd.<\/li>\n
              9. 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 \u0111\u00e2y:<\/li>\n
              10. a) Gi\u1ea3 m\u1ea1o, khai man ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/li>\n
              11. 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;<\/li>\n
              12. c) L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 n\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;<\/li>\n
              13. 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;<\/li>\n<\/ol>\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;<\/p>\n

                  \n
                1. e) H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
                2. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/li>\n
                3. a) T\u1ecbch thu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                4. b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n<\/ol>\n

                  Bu\u1ed9c ph\u1ea3i h\u1ee7y c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 l\u1eadp tr\u00f9ng l\u1eb7p cho m\u1ed9t nghi\u1ec7p v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m \u0111 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                  \u0110i\u1ec1u 8. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                    \n
                  1. C\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                  2. a) L\u1eadp s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh nh\u01b0: kh\u00f4ng ghi 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 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n
                  3. b) Ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ch\u1ee7 y\u1ebfu theo quy \u0111\u1ecbnh;<\/li>\n
                  4. c) Vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 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\u1ea7u trang s\u1ed5 k\u1ebf ti\u1ebfp;<\/li>\n
                  5. d) Kh\u00f4ng \u0111\u00f3ng th\u00e0nh quy\u1ec3n s\u1ed5 ri\u00eang cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd sau khi in s\u1ed5 ra gi\u1ea5y trong tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n tr\u00ean m\u00e1y vi t\u00ednh.<\/li>\n
                  6. 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 \u0111\u00e2y:<\/li>\n
                  7. a) M\u1edf s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng theo \u0111\u00fang nguy\u00ean t\u1eafc chung c\u1ee7a m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh;<\/li>\n
                  8. b) Ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng tu\u00e2n th\u1ee7 ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;<\/li>\n
                  9. c) Ghi s\u1ed5, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh;<\/li>\n
                  10. d) S\u1eeda ch\u1eefa sai s\u00f3t tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh.<\/li>\n
                  11. 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:<\/li>\n
                  12. 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;<\/li>\n
                  13. 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;<\/li>\n
                  14. 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;<\/li>\n
                  15. 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 v\u1ec1 k\u1ebf to\u00e1n quy \u0111\u1ecbnh ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n<\/ol>\n

                    \u0111) Kh\u00f4ng in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y sau khi kh\u00f3a s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i s\u1ed5 ph\u1ea3i in theo quy \u0111\u1ecbnh, 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 s\u1ed5.<\/p>\n

                      \n
                    1. 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 \u0111\u00e2y:<\/li>\n
                    2. a) M\u1edf s\u1ed5 k\u1ebf to\u00e1n ngo\u00e0i h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n ch\u00ednh th\u1ee9c c\u1ee7a \u0111\u01a1n v\u1ecb;<\/li>\n
                    3. b) Gi\u1ea3 m\u1ea1o s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n
                    4. c) Th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n
                    5. d) C\u1ed1 \u00fd \u0111\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb;<\/li>\n<\/ol>\n

                      \u0111) H\u1ee7y b\u1ecf tr\u01b0\u1edbc h\u1ea1n ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                        \n
                      1. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/li>\n
                      2. a) T\u1ecbch thu s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                      3. b) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                      4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n<\/ol>\n

                        Bu\u1ed9c ph\u1ea3i kh\u00f4i ph\u1ee5c l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m quy \u0111\u1ecbnh tai \u0110i\u1ec3m \u0111 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                        \u0110i\u1ec1u 9. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                          \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 \u0111\u00e2y:<\/li>\n
                        2. a) H\u1ea1ch to\u00e1n kh\u00f4ng theo \u0111\u00fang n\u1ed9i dung quy \u0111\u1ecbnh c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/li>\n
                        3. b) S\u1eeda \u0111\u1ed5i n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ho\u1eb7c m\u1edf th\u00eam t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea5p I \u0111\u00e3 l\u1ef1a ch\u1ecdn m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p nh\u1eadn.<\/li>\n
                        4. 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 \u0111\u00e2y:<\/li>\n
                        5. a) Kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ecbnh cho ng\u00e0nh v\u00e0 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb;<\/li>\n
                        6. b) Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/li>\n<\/ol>\n

                          \u0110i\u1ec1u 10. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/b><\/p>\n

                            \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 \u0111\u00e2y:<\/li>\n
                          2. a) Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh;<\/li>\n
                          3. b) L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p; kh\u00f4ng r\u00f5 r\u00e0ng; kh\u00f4ng nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh;<\/li>\n
                          4. c) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/li>\n
                          5. d) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh, g\u1ed3m: Quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m v\u00e0 c\u00e1c kho\u1ea3n thu chi t\u00e0i ch\u00ednh kh\u00e1c; t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9, thu nh\u1eadp c\u1ee7a ngu\u1eddi lao \u0111\u1ed9ng;<\/li>\n<\/ol>\n

                            \u0111) C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n

                              \n
                            1. 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 \u0111\u00e2y:<\/li>\n
                            2. a) N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm qu\u00e1 03 th\u00e1ng theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/li>\n
                            3. 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;<\/li>\n
                            4. c) 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;<\/li>\n
                            5. d) 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;<\/li>\n<\/ol>\n

                              \u0111) 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;<\/p>\n

                                \n
                              1. e) Th\u1ef1c hi\u1ec7n vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm qu\u00e1 03 th\u00e1ng theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/li>\n
                              2. g) Th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u1ef1 th\u1eadt;<\/li>\n
                              3. h) 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.<\/li>\n
                              4. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/li>\n
                              5. a) T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, c, d, \u0111, g Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                              6. b) T\u1ecbch thu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, c, d, \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 11. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                                  \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 \u0111\u00e2y:<\/li>\n
                                2. 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;<\/li>\n
                                3. b) Kh\u00f4ng cung c\u1ea5p ho\u1eb7c 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.<\/li>\n
                                4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                5. a) Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra;<\/li>\n
                                6. b) Ba n\u0103m li\u00ean t\u1ee5c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p d\u01b0\u1edbi.<\/li>\n<\/ol>\n

                                  \u0110i\u1ec1u 12. 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<\/strong><\/b><\/p>\n

                                    \n
                                  1. C\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                  2. a) \u0110\u01b0a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0o l\u01b0u tr\u1eef ch\u1eadm qu\u00e1 12 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/li>\n
                                  3. b) L\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh;<\/li>\n
                                  4. c) B\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\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.<\/li>\n
                                  5. 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:<\/li>\n
                                  6. a) 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;<\/li>\n
                                  7. b) 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.<\/li>\n
                                  8. 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 \u0111\u00e2y:<\/li>\n
                                  9. a) H\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh;<\/li>\n
                                  10. b) Ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf 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 ti\u00eau h\u1ee7y v\u00e0 kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                    \u0110i\u1ec1u 13. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong><\/b><\/p>\n

                                      \n
                                    1. C\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                    2. a) Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea theo quy \u0111\u1ecbnh;<\/li>\n
                                    3. b) Kh\u00f4ng x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch; 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 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
                                    4. 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 v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n
                                    5. 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 gi\u1ea3 m\u1ea1o, khai man k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n

                                      \u0110i\u1ec1u 14. 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<\/strong><\/b><\/p>\n

                                        \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 \u0111\u00e2y:<\/li>\n
                                      2. a) Kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n; kh\u00f4ng b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n 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 theo quy \u0111\u1ecbnh;<\/li>\n
                                      3. 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;<\/li>\n
                                      4. c) B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh;<\/li>\n
                                      5. d) 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 ho\u1eb7c kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh, cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb.<\/li>\n
                                      6. 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 \u0111\u00e2y:<\/li>\n
                                      7. a) B\u1ed1 tr\u00ed ng\u01b0\u1eddi c\u00f3 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, h\u1ed9 kinh doanh c\u00e1 th\u1ec3;<\/li>\n
                                      8. 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;<\/li>\n
                                      9. 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.<\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 15. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

                                          \n
                                        1. 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 \u0111\u00e2y:<\/li>\n
                                        2. a) H\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                                        3. b) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n;<\/li>\n
                                        4. c) H\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh nh\u01b0ng v\u1eabn cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/li>\n
                                        5. d) C\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n;<\/li>\n<\/ol>\n

                                          \u0111) Nh\u1eadn l\u00e0m thu\u00ea k\u1ebf to\u00e1n khi l\u00e0 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, k\u1ec3 c\u1ea3 K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh ho\u1eb7c kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ho\u1eb7c nh\u1eadn l\u00e0m thu\u00ea k\u1ebf to\u00e1n khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n;<\/p>\n

                                            \n
                                          1. e) Cho thu\u00ea, cho m\u01b0\u1ee3n Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n.<\/li>\n
                                          2. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/li>\n<\/ol>\n

                                            T\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng; \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 03 th\u00e1ng vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                              \n
                                            1. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n<\/ol>\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 \u0110i\u1ec3m a, c, d, \u0111, e Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                                              \u0110i\u1ec1u 16. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c<\/strong><\/b><\/p>\n

                                                \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 \u0111\u00e2y:<\/li>\n
                                              2. a) Kh\u00f4ng \u0111\u0103ng k\u00fd ho\u1eb7c kh\u00f4ng th\u00f4ng b\u00e1o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n
                                              3. b) \u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh v\u1ec1 ch\u1eef vi\u1ebft; ch\u1eef s\u1ed1; \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n.<\/li>\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 cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, Ti\u1ec1n g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 nh\u1eadn ti\u1ec1n, chuy\u1ec3n ti\u1ec1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u1ec1n t\u1ec7 vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch, s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng v\u00e0 ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 17. 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<\/strong><\/b><\/p>\n

                                                  \n
                                                1. C\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o vi ph\u1ea1m m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                                2. a) Kh\u00f4ng g\u1eedi cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u tr\u01b0\u1edbc khi m\u1edf kh\u00f3a h\u1ecdc;<\/li>\n
                                                3. b) T\u1ed5 ch\u1ee9c m\u1ed9t l\u1edbp h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng qu\u00e1 100 h\u1ecdc vi\u00ean;<\/li>\n
                                                4. c) 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;<\/li>\n
                                                5. d) 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.<\/li>\n
                                                6. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o vi ph\u1ea1m m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                                7. 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;<\/li>\n
                                                8. b) Sai ph\u1ea1m v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/li>\n
                                                9. c) L\u01b0u gi\u1eef h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn kh\u00f3a h\u1ecdc kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh.<\/li>\n
                                                10. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o vi ph\u1ea1m m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                                                11. 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;<\/li>\n
                                                12. 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;<\/li>\n
                                                13. c) C\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng cho h\u1ecdc vi\u00ean kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n;<\/li>\n
                                                14. d) 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 ph\u00f9 h\u1ee3p v\u1edbi k\u1ebft qu\u1ea3 thi;<\/li>\n<\/ol>\n

                                                  \u0111) 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.<\/p>\n

                                                    \n
                                                  1. 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 \u0110i\u1ec3m a, b, c, d Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                    Ch\u01b0\u01a1ng\u00a0<\/strong><\/b>III<\/strong><\/b><\/p>\n

                                                    H\u00c0NH VI VI PH\u1ea0M, H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T V\u00c0 M\u1ee8C X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP<\/strong><\/b><\/p>\n

                                                    M\u1ee5c 1<\/strong><\/b><\/p>\n

                                                    H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH 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 KI\u1ec2M TO\u00c1N<\/strong><\/b><\/p>\n

                                                    \u0110i\u1ec1u 18. 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<\/strong><\/b><\/p>\n

                                                      \n
                                                    1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n, t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \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:<\/li>\n
                                                    2. a) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong 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;<\/li>\n
                                                    3. b) Gi\u1ea3 m\u1ea1o, khai man 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;<\/li>\n
                                                    4. c) 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\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.<\/li>\n
                                                    5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c ti\u00eau h\u1ee7y to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, t\u00e0i li\u1ec7u gi\u1ea3 m\u1ea1o, khai man.<\/li>\n<\/ol>\n

                                                      \u0110i\u1ec1u 19. 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<\/strong><\/b><\/p>\n

                                                        \n
                                                      1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n kh\u00f4ng n\u1ed9p 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 c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/li>\n
                                                      2. 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 ki\u1ec3m to\u00e1n 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.<\/li>\n
                                                      3. 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 12 th\u00e1ng \u0111\u1ebfn 24 th\u00e1ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                      4. a) 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 ki\u1ec3m to\u00e1n;<\/li>\n
                                                      5. b) 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.<\/li>\n
                                                      6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n
                                                      7. a) Bu\u1ed9c ti\u00eau h\u1ee7y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u1ecb gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa;<\/li>\n
                                                      8. b) 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 \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                        M\u1ee5c 2<\/strong><\/b><\/p>\n

                                                        H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 HO\u1ea0T \u0110\u1ed8NG C\u1ee6A DOANH NGHI\u1ec6P KI\u1ec2M TO\u00c1N, CHI NH\u00c1NH DOANH NGHI\u1ec6P KI\u1ec2M TO\u00c1N N\u01af\u1edaC NGO\u00c0I T\u1ea0I VI\u1ec6T NAM<\/strong><\/b><\/p>\n

                                                        \u0110i\u1ec1u 20. 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<\/strong><\/b><\/p>\n

                                                          \n
                                                        1. 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 \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 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 trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 trong th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i \u0111\u0103ng k\u00fd kinh doanh g\u1ea7n nh\u1ea5t.<\/li>\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 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.<\/li>\n
                                                        3. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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.<\/li>\n
                                                        4. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng, \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n v\u1eabn ti\u1ebfp t\u1ee5c kinh doanh c\u00e1c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp khi \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.<\/li>\n
                                                        5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                          \u0110i\u1ec1u 21. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                            \n
                                                          1. 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 12 th\u00e1ng \u0111\u1ebfn 24 th\u00e1ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n v\u1eabn ti\u1ebfp t\u1ee5c kinh doanh c\u00e1c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp khi \u0111\u00e3 b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                          2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                            M\u1ee5c 3<\/strong><\/b><\/p>\n

                                                            H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG CH\u1ee8NG CH\u1ec8 KI\u1ec2M TO\u00c1N VI\u00caN, C\u1eacP NH\u1eacT KI\u1ebeN TH\u1ee8C CHO KI\u1ec2M TO\u00c1N VI\u00caN<\/strong><\/b><\/p>\n

                                                            \u0110i\u1ec1u 22. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 d\u1ef1 thi v\u00e0 thi ki\u1ec3m to\u00e1n vi\u00ean<\/strong><\/b><\/p>\n

                                                              \n
                                                            1. Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n 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.<\/li>\n
                                                            2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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.<\/li>\n
                                                            3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                            4. a) Nh\u1edd ng\u01b0\u1eddi kh\u00e1c thi h\u1ed9 trong k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
                                                            5. b) Thi h\u1ed9 ng\u01b0\u1eddi kh\u00e1c trong k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n
                                                            6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n
                                                            7. a) Bu\u1ed9c ti\u00eau h\u1ee7y to\u00e0n b\u1ed9 c\u00e1c t\u00e0i li\u1ec7u, b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 gi\u1ea3 m\u1ea1o, khai man trong h\u1ed3 s\u01a1 d\u1ef1 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                                                            8. b) 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 \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\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 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean<\/strong><\/b><\/p>\n

                                                                \n
                                                              1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                              2. a) Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
                                                              3. 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 ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a m\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                                                              4. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu\u00ea, m\u01b0\u1ee3n ho\u1eb7c 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 t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                                                              5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n
                                                              6. a) Bu\u1ed9c ti\u00eau h\u1ee7y to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u b\u1ecb gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                                                              7. b) 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 \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 24. 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<\/strong><\/b><\/p>\n

                                                                  \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\u00ean, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ef1 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 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh (g\u1ecdi chung l\u00e0 t\u1ed5 ch\u1ee9c) th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                2. a) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
                                                                3. b) Kh\u00f4ng theo d\u00f5i, \u0111i\u1ec3m danh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean tham gia h\u1ecdc c\u1eadp nh\u1eadt;<\/li>\n
                                                                4. c) Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ecdc vi\u1ec7c 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;<\/li>\n
                                                                5. d) Kh\u00f4ng c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn cho ki\u1ec3m to\u00e1n vi\u00ean tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/li>\n
                                                                6. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/li>\n
                                                                7. \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 03 th\u00e1ng 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 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                8. 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;<\/li>\n
                                                                9. b) B\u1ed1 tr\u00ed gi\u1ea3ng vi\u00ean gi\u1ea3ng d\u1ea1y l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh;<\/li>\n
                                                                10. c) Kh\u00f4ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh;<\/li>\n
                                                                11. d) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean tham gia h\u1ecdc c\u1eadp nh\u1eadt;<\/li>\n<\/ol>\n

                                                                  \u0111) B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean;<\/p>\n

                                                                    \n
                                                                  1. e) C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c t\u1ebf kh\u00f4ng tham gia c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c;<\/li>\n
                                                                  2. g) 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.<\/li>\n
                                                                  3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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.<\/li>\n<\/ol>\n

                                                                    M\u1ee5c 4<\/strong><\/b><\/p>\n

                                                                    H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 KI\u1ec2M TO\u00c1N V\u00c0 GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0 KI\u1ec2M TO\u00c1N<\/strong><\/b><\/p>\n

                                                                    \u0110i\u1ec1u 25. 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<\/strong><\/b><\/p>\n

                                                                      \n
                                                                    1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                    2. a) 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\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                    3. b) Gi\u1ea3 m\u1ea1o, khai man v\u1ec1 b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 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\u1ec3m to\u00e1n;<\/li>\n
                                                                    4. c) X\u00e1c nh\u1eadn kh\u00f4ng trang th\u1ef1c 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\u00fang nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                    5. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi x\u00e1c nh\u1eadn kh\u00f4ng trung th\u1ef1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                    6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c ti\u00eau h\u1ee7y to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u00ea khai, x\u00e1c nh\u1eadn kh\u00f4ng trung th\u1ef1c, gi\u1ea3 m\u1ea1o, khai man.<\/li>\n<\/ol>\n

                                                                      \u0110i\u1ec1u 26. 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<\/strong><\/b><\/p>\n

                                                                        \n
                                                                      1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p 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.<\/li>\n
                                                                      2. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n 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.<\/li>\n
                                                                      3. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 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 ho\u1eb7c s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh \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.<\/li>\n
                                                                      4. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                      5. a) Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                      6. 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.<\/li>\n
                                                                      7. 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 12 th\u00e1ng \u0111\u1ebfn 24 th\u00e1ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n thu\u00ea, m\u01b0\u1ee3n ho\u1eb7c s\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh \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.<\/li>\n
                                                                      8. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/li>\n
                                                                      9. a) 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 2, Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/li>\n
                                                                      10. b) Bu\u1ed9c ti\u00eau h\u1ee7y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n gi\u1ea3 m\u1ea1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                        M\u1ee5c 5<\/strong><\/b><\/p>\n

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

                                                                        \u0110i\u1ec1u 27. 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<\/strong><\/b><\/p>\n

                                                                          \n
                                                                        1. Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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.<\/li>\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 ki\u1ec3m to\u00e1n kh\u00f4ng 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.<\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 28. 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<\/strong><\/b><\/p>\n

                                                                            \n
                                                                          1. 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 ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h\u00e0ng khi kh\u00e1ch h\u00e0ng 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.<\/li>\n
                                                                          2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                            \u0110i\u1ec1u 29. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                              \n
                                                                            1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n k\u00fd 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 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\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 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\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 ki\u1ec3m to\u00e1n kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                              \u0110i\u1ec1u 30. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt<\/strong><\/b><\/p>\n

                                                                                \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 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.<\/li>\n
                                                                              2. 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 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.<\/li>\n
                                                                              3. \u0110\u00ecnh ch\u1ec9 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 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\u1ec3m to\u00e1n \u0111\u1ec3 x\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\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/li>\n
                                                                              4. \u0110\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n 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\u1ec3m to\u00e1n \u0111\u1ec3 x\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\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/li>\n
                                                                              5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                \u0110i\u1ec1u 31. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                  \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 h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                2. a) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh;<\/li>\n
                                                                                3. 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.<\/li>\n
                                                                                4. 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 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.<\/li>\n
                                                                                5. 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 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                6. 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;<\/li>\n
                                                                                7. 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;<\/li>\n
                                                                                8. 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;<\/li>\n
                                                                                9. d) Kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi 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\u1ec3m to\u00e1n.<\/li>\n
                                                                                10. \u0110\u00ecnh ch\u1ec9 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 m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                11. a) 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;<\/li>\n
                                                                                12. b) K\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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.<\/li>\n
                                                                                13. \u0110\u00ecnh ch\u1ec9 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 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                14. 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;<\/li>\n
                                                                                15. 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\u00ean t\u1ee5c cho m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                16. c) B\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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.<\/li>\n<\/ol>\n

                                                                                  M\u1ee5c 6<\/strong><\/b><\/p>\n

                                                                                  H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 T\u00cdNH \u0110\u1ed8C L\u1eacP<\/strong><\/b><\/p>\n

                                                                                  \u0110i\u1ec1u 32. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                    \n
                                                                                  1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                  2. 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;<\/li>\n
                                                                                  3. b) Tranh gi\u00e0nh kh\u00e1ch h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ng\u0103n c\u1ea3n, l\u00f4i k\u00e9o, mua chu\u1ed9c, th\u00f4ng \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c h\u00e0nh vi c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh kh\u00e1c.<\/li>\n
                                                                                  4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                  5. a) Mua, nh\u1eadn bi\u1ebfu t\u1eb7ng, n\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\u1ec3m to\u00e1n kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ed1 l\u01b0\u1ee3ng;<\/li>\n
                                                                                  6. b) 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\u01a1n 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\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                  7. c) 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 ph\u00ed 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;<\/li>\n
                                                                                  8. d) S\u00e1ch nhi\u1ec5u, l\u1eeba d\u1ed1i kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                                    \u0111) 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.<\/p>\n

                                                                                      \n
                                                                                    1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                    2. 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;<\/li>\n
                                                                                    3. b) Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h\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.<\/li>\n
                                                                                    4. \u0110\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 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 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                    5. 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\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 sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                    6. b) Gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                    7. 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 12 th\u00e1ng \u0111\u1ebfn 24 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 m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                    8. a) H\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n;<\/li>\n
                                                                                    9. b) L\u00e0m vi\u1ec7c cho t\u1eeb hai 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 tr\u1edf l\u00ean trong c\u00f9ng m\u1ed9t th\u1eddi gian;<\/li>\n
                                                                                    10. c) G\u00f3p v\u1ed1n v\u00e0o t\u1eeb hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n tr\u1edf l\u00ean.<\/li>\n
                                                                                    11. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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 2, Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                      \u0110i\u1ec1u 33. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                        \n
                                                                                      1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                      2. 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, c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                                                                      3. b) Tranh gi\u00e0nh kh\u00e1ch h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ng\u0103n c\u1ea3n, l\u00f4i k\u00e9o, mua chu\u1ed9c, th\u00f4ng \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c h\u00e0nh vi c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh kh\u00e1c.<\/li>\n
                                                                                      4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                      5. a) Mua, nh\u1eadn bi\u1ebfu t\u1eb7ng, n\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\u1ec3m to\u00e1n kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ed1 l\u01b0\u1ee3ng;<\/li>\n
                                                                                      6. b) 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\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                      7. c) 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 ph\u00ed 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;<\/li>\n
                                                                                      8. d) S\u00e1ch nhi\u1ec5u, l\u1eeba d\u1ed1i kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                                        \u0111) 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;<\/p>\n

                                                                                          \n
                                                                                        1. e) Th\u1ef1c hi\u1ec7n vi\u1ec7c thu n\u1ee3 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                        2. \u0110\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                        3. 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\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 sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                        4. b) Gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                        5. 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.<\/li>\n
                                                                                        6. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                          M\u1ee5c 7<\/strong><\/b><\/p>\n

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

                                                                                          \u0110i\u1ec1u 34. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                            \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 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\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 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n thu\u00ea t\u1ed5 ch\u1ee9c 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.<\/li>\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\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.<\/li>\n<\/ol>\n

                                                                                            \u0110i\u1ec1u 35. 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<\/strong><\/b><\/p>\n

                                                                                              \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.<\/li>\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, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                            3. a) 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;<\/li>\n
                                                                                            4. b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                            5. 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 theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                                                              \u0110i\u1ec1u 36. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                                \n
                                                                                              1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u1eeb ch\u1ed1i ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, k\u1ecbp th\u1eddi, kh\u00e1ch quan th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                              2. 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, k\u1ecbp th\u1eddi 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.<\/li>\n
                                                                                              3. 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 vi ph\u1ea1m sau:<\/li>\n
                                                                                              4. a) Mua chu\u1ed9c, h\u1ed1i l\u1ed9, th\u00f4ng \u0111\u1ed3ng v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ec3 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\u1ec3m to\u00e1n;<\/li>\n
                                                                                              5. b) \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;<\/li>\n
                                                                                              6. c) Che gi\u1ea5u h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n;<\/li>\n
                                                                                              7. d) C\u1ea3n tr\u1edf c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 h\u00e0nh vi h\u1ea1n ch\u1ebf ph\u1ea1m vi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                              8. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt ho\u1eb7c g\u00e2y nh\u1ea7m l\u1eabn \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                \u0110i\u1ec1u 37. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/strong><\/b><\/p>\n

                                                                                                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, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/p>\n

                                                                                                M\u1ee5c 8<\/strong><\/b><\/p>\n

                                                                                                VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 H\u1ed2 S\u01a0 KI\u1ec2M TO\u00c1N<\/strong><\/b><\/p>\n

                                                                                                \u0110i\u1ec1u 38. 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<\/strong><\/b><\/p>\n

                                                                                                  \n
                                                                                                1. \u0110\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 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 \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                2. \u0110\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                  \u0110i\u1ec1u 39. 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<\/strong><\/b><\/p>\n

                                                                                                  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 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/p>\n

                                                                                                    \n
                                                                                                  1. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n, \u0111\u1ec3 h\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.<\/li>\n
                                                                                                  2. \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\u1ec3m to\u00e1n.<\/li>\n
                                                                                                  3. 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.<\/li>\n
                                                                                                  4. 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\u1ed3i \u0111\u01b0\u1ee3c c\u1ee7a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                  5. 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\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\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.<\/li>\n<\/ol>\n

                                                                                                    \u0110i\u1ec1u 40. 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<\/strong><\/b><\/p>\n

                                                                                                      \n
                                                                                                    1. 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 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                                    2. 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;<\/li>\n
                                                                                                    3. 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 bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                    4. 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 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.<\/li>\n<\/ol>\n

                                                                                                      M\u1ee5c 9<\/strong><\/b><\/p>\n

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

                                                                                                      \u0110i\u1ec1u 41. 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<\/strong><\/b><\/p>\n

                                                                                                        \n
                                                                                                      1. 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 c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c 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 khi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n 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.<\/li>\n
                                                                                                      2. \u0110\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 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 \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, k\u00fd b\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.<\/li>\n
                                                                                                      3. \u0110\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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.<\/li>\n
                                                                                                      4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                        \u0110i\u1ec1u 42. 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<\/strong><\/b><\/p>\n

                                                                                                          \n
                                                                                                        1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                                        2. a) Kh\u00f4ng 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 theo quy \u0111\u1ecbnh;<\/li>\n
                                                                                                        3. b) B\u1ea3n b\u00e1o c\u00e1o minh b\u1ea1ch khi c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i \u0111i\u1ec7n theo ph\u00e1p lu\u1eadt t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n;<\/li>\n
                                                                                                        4. c) Th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch qu\u00e1 th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n
                                                                                                        5. 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 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                                        6. a) Kh\u00f4ng l\u1eadp trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh;<\/li>\n
                                                                                                        7. b) C\u00f4ng b\u1ed1 sai l\u1ec7ch th\u00f4ng tin trong b\u00e1o c\u00e1o minh b\u1ea1ch.<\/li>\n
                                                                                                        8. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin \u0111\u00e3 c\u00f4ng b\u1ed1 sai l\u1ec7ch.<\/li>\n<\/ol>\n

                                                                                                          \u0110i\u1ec1u 43. 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<\/strong><\/b><\/p>\n

                                                                                                            \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, t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u1ec3 \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:<\/li>\n
                                                                                                          2. a) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang;<\/li>\n
                                                                                                          3. b) Gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang;<\/li>\n
                                                                                                          4. c) 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\u1ec1 ngh\u1ecb ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/li>\n
                                                                                                          5. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: 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 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                            \u0110i\u1ec1u 44. 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<\/strong><\/b><\/p>\n

                                                                                                            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 c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/p>\n

                                                                                                              \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.<\/li>\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.<\/li>\n<\/ol>\n

                                                                                                              \u0110i\u1ec1u 45. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp<\/strong><\/b><\/p>\n

                                                                                                                \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 \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.<\/li>\n
                                                                                                              2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\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 trong 5 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/li>\n
                                                                                                              3. \u0110\u00ecnh ch\u1ec9 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 ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang trong 5 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/li>\n
                                                                                                              4. \u0110\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c 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 trong 5 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/li>\n<\/ol>\n

                                                                                                                M\u1ee5c 10<\/strong><\/b><\/p>\n

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

                                                                                                                \u0110i\u1ec1u 46. 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<\/strong><\/b><\/p>\n

                                                                                                                \u0110\u00ecnh ch\u1ec9 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi h\u1ea1n 24 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 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/p>\n

                                                                                                                  \n
                                                                                                                1. 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\u0103ng k\u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam \u0111\u1ec3 \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.<\/li>\n
                                                                                                                2. Cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi khi kh\u00f4ng duy tr\u00ec \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                3. Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa 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.<\/li>\n<\/ol>\n

                                                                                                                  \u0110i\u1ec1u 47. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u1ec1 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/b><\/p>\n

                                                                                                                  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 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 th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

                                                                                                                  \u0110i\u1ec1u 48. 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<\/strong><\/b><\/p>\n

                                                                                                                  \u0110\u00ecnh ch\u1ec9 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 12 th\u00e1ng \u0111\u1ebfn 24 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 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i, \u0111\u00ecnh ch\u1ec9 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 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/p>\n

                                                                                                                    \n
                                                                                                                  1. Kh\u00f4ng th\u1ef1c hi\u1ec7n li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p 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.<\/li>\n
                                                                                                                  2. Li\u00ean danh v\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p 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.<\/li>\n
                                                                                                                  3. 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 qua bi\u00ean gi\u1edbi khi kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                  4. 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.<\/li>\n
                                                                                                                  5. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 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 n\u01b0\u1edbc ngo\u00e0i, c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                  6. Kh\u00f4ng l\u1eadp h\u1ee3p \u0111\u1ed3ng li\u00ean danh v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                  7. H\u1ee3p \u0111\u1ed3ng li\u00ean danh kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi.<\/li>\n
                                                                                                                  8. Kh\u00f4ng c\u1eed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ee5 tr\u00e1ch ph\u1ea7n vi\u1ec7c ki\u1ec3m to\u00e1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i b\u00ean theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                                                  9. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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 n\u01b0\u1edbc ngo\u00e0i, c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ee5 tr\u00e1ch ph\u1ea7n vi\u1ec7c ki\u1ec3m to\u00e1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng doanh nghi\u1ec7p trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                  10. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, h\u1ee3p \u0111\u1ed3ng li\u00ean danh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng l\u1eadp \u0111\u1ed3ng th\u1eddi b\u1eb1ng c\u1ea3 hai ng\u00f4n ng\u1eef Ti\u1ebfng Vi\u1ec7t v\u00e0 Ti\u1ebfng Anh.<\/li>\n<\/ol>\n

                                                                                                                    \u0110i\u1ec1u 49. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh 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<\/strong><\/b><\/p>\n

                                                                                                                      \n
                                                                                                                    1. 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 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                                                    2. a) Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo quy \u0111\u1ecbnh ho\u1eb7c n\u1ed9p kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n;<\/li>\n
                                                                                                                    3. b) B\u00e1o c\u00e1o kh\u00f4ng k\u1ecbp th\u1eddi, b\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo m\u1eabu quy \u0111\u1ecbnh 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;<\/li>\n
                                                                                                                    4. c) Kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u00e1c c\u1ee7a doanh nghi\u1ec7p 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.<\/li>\n
                                                                                                                    5. \u0110\u00ecnh ch\u1ec9 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1eeb 12 th\u00e1ng \u0111\u1ebfn 24 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 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/li>\n
                                                                                                                    6. a) Vi ph\u1ea1m c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m, 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;<\/li>\n
                                                                                                                    7. b) Kh\u00f4ng tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c 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;<\/li>\n
                                                                                                                    8. c) Kh\u00f4ng b\u00e1o c\u00e1o ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c 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;<\/li>\n
                                                                                                                    9. d) Kh\u00f4ng c\u1eed ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m, \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p b\u00e1o c\u00e1o, gi\u1ea3i tr\u00ecnh cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n

                                                                                                                      \u0110i\u1ec1u 50. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 li\u00ean danh trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi<\/strong><\/b><\/p>\n

                                                                                                                      \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 06 th\u00e1ng 12 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 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 vi ph\u1ea1m sau:<\/p>\n

                                                                                                                        \n
                                                                                                                      1. Kh\u00f4ng l\u01b0u tr\u1eef to\u00e0n b\u1ed9 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.<\/li>\n
                                                                                                                      2. Kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng k\u1ecbp th\u1eddi 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.<\/li>\n
                                                                                                                      3. Kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng k\u1ecbp th\u1eddi 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.<\/li>\n
                                                                                                                      4. Kh\u00f4ng th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o 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.<\/li>\n
                                                                                                                      5. Kh\u00f4ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean danh v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ol>\n

                                                                                                                        M\u1ee5c 11<\/strong><\/b><\/p>\n

                                                                                                                        H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 TH\u00d4NG B\u00c1O V\u00c0 B\u00c1O C\u00c1O<\/strong><\/b><\/p>\n

                                                                                                                        \u0110i\u1ec1u 51. 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 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                                                          \n
                                                                                                                        1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n 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.<\/li>\n
                                                                                                                        2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1:<\/li>\n
                                                                                                                        3. a) Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                                                                                                        4. b) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
                                                                                                                        5. c) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                        6. d) T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                                                                          \u0111) Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/p>\n

                                                                                                                            \n
                                                                                                                          1. e) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                                                                                                                          2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi c\u00f3 thay \u0111\u1ed5i v\u1ec1:<\/li>\n
                                                                                                                          3. a) Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                                                                                                          4. b) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
                                                                                                                          5. c) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                          6. d) T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                                                                            \u0111) Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/p>\n

                                                                                                                              \n
                                                                                                                            1. e) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\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, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh khi:<\/li>\n
                                                                                                                            3. a) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 v\u00e0 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c \u0110i\u1ec1u 5, 6, 7, 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2012\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 3 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                                                                                                                            4. b) C\u00f3 thay \u0111\u1ed5i v\u1ec1 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/li>\n
                                                                                                                            5. c) Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/li>\n
                                                                                                                            6. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi h\u1ea1n 12 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 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh khi:<\/li>\n
                                                                                                                            7. a) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 v\u00e0 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0110i\u1ec1u 5, 6, 7, 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2012\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 3 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                                                                                                                            8. b) C\u00f3 thay \u0111\u1ed5i v\u1ec1 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/li>\n
                                                                                                                            9. c) Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/li>\n<\/ol>\n

                                                                                                                              \u0110i\u1ec1u 52. 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<\/strong><\/b><\/p>\n

                                                                                                                                \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 ho\u1eb7c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh khi:<\/li>\n
                                                                                                                              2. a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c 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;<\/li>\n
                                                                                                                              3. 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;<\/li>\n
                                                                                                                              4. 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 v\u00f4 hi\u1ec7u;<\/li>\n
                                                                                                                              5. d) Tham gia v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n 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 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                              6. 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 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ho\u1eb7c th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm tr\u00ean 15 ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh khi:<\/li>\n
                                                                                                                              7. a) Kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c 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;<\/li>\n
                                                                                                                              8. 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;<\/li>\n
                                                                                                                              9. 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 v\u00f4 hi\u1ec7u;<\/li>\n
                                                                                                                              10. 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 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                                                M\u1ee5c 12<\/strong><\/b><\/p>\n

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

                                                                                                                                \u0110i\u1ec1u 53. 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 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n<\/strong><\/b><\/p>\n

                                                                                                                                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 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau:<\/p>\n

                                                                                                                                  \n
                                                                                                                                1. 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 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c.<\/li>\n
                                                                                                                                2. 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.<\/li>\n
                                                                                                                                3. 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 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c.<\/li>\n
                                                                                                                                4. 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.<\/li>\n
                                                                                                                                5. Kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng k\u1ecbp th\u1eddi, 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.<\/li>\n
                                                                                                                                6. Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng trung th\u1ef1c 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.<\/li>\n
                                                                                                                                7. 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.<\/li>\n<\/ol>\n

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

                                                                                                                                  \u0110i\u1ec1u 54. 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<\/strong><\/b><\/p>\n

                                                                                                                                  Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n 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, g\u1ed3m:<\/p>\n

                                                                                                                                    \n
                                                                                                                                  1. Ng\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 55, \u0110i\u1ec1u 56 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\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 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao nhi\u1ec7m v\u1ee5 thanh tra, ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n; th\u1ef1c hi\u1ec7n vi\u1ec7c thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n khi \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 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.<\/li>\n<\/ol>\n

                                                                                                                                    \u0110i\u1ec1u 55. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a Thanh tra t\u00e0i ch\u00ednh<\/strong><\/b><\/p>\n

                                                                                                                                      \n
                                                                                                                                    1. Thanh tra vi\u00ean t\u00e0i ch\u00ednh c\u00e1c c\u1ea5p 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:<\/li>\n
                                                                                                                                    2. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                    3. b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/li>\n
                                                                                                                                    4. Ch\u00e1nh thanh tra S\u1edf 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:<\/li>\n
                                                                                                                                    5. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                    6. b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/li>\n
                                                                                                                                    7. c) \u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                    8. 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:<\/li>\n
                                                                                                                                    9. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                    10. b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn m\u1ee9c cao nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/li>\n
                                                                                                                                    11. c) \u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                      \u0110i\u1ec1u 56. 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<\/strong><\/b><\/p>\n

                                                                                                                                        \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:<\/li>\n
                                                                                                                                      2. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                      3. b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/li>\n
                                                                                                                                      4. 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\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u01b0 sau:<\/li>\n
                                                                                                                                      5. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                      6. b) Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/li>\n
                                                                                                                                      7. c) \u00c1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
                                                                                                                                      8. 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:<\/li>\n
                                                                                                                                      9. a) Ph\u1ea1t c\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                      10. b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn m\u1ee9c cao nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/li>\n
                                                                                                                                      11. c) \u00c1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                                        Ch\u01b0\u01a1ng\u00a0<\/strong><\/b>V<\/strong><\/b><\/p>\n

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

                                                                                                                                        \u0110i\u1ec1u 57. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/b><\/p>\n

                                                                                                                                        B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                                                                                                                                        \u0110i\u1ec1u 58. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/strong><\/b><\/p>\n

                                                                                                                                          \n
                                                                                                                                        1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2013.<\/li>\n<\/ol>\n

                                                                                                                                          Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 185\/2004\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 11 n\u0103m 2004; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2011\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 05 n\u0103m 2011 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 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

                                                                                                                                            \n
                                                                                                                                          1. \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:<\/li>\n<\/ol>\n

                                                                                                                                            C\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n c\u00f3 l\u1ee3i cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; \u0111\u1ed1i v\u1edbi h\u00e0nh vi x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 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.<\/p>\n

                                                                                                                                              \n
                                                                                                                                            1. \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 \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 185\/2004\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 11 n\u0103m 2004, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2011\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 05 n\u0103m 2011 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 \u0111\u1ec3 gi\u1ea3i quy\u1ebft.<\/li>\n
                                                                                                                                            2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \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.\/.<\/li>\n<\/ol>\n\n\n\n
                                                                                                                                              <\/td>\nTM. CH\u00cdNH PH\u1ee6
                                                                                                                                              \nTH\u1ee6 T\u01af\u1edaNG<\/strong><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                                                                                                              (\u0110\u00e3 k\u00fd)<\/em><\/p>\n

                                                                                                                                              Nguy\u1ec5n T\u1ea5n D\u0169ng<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                                                                              CH\u00cdNH PH\u1ee6 ——— C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T\u00a0NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac ————————– S\u1ed1: 105\/2013\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 09 n\u0103m 2013 \u00a0 NGH\u1eca \u0110\u1ecaNH 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 ____________________ C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c..<\/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\/31677"}],"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=31677"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31677\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31677"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}