{"id":5710,"date":"2015-08-04T04:07:13","date_gmt":"2015-08-04T04:07:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5710"},"modified":"2015-08-04T04:07:29","modified_gmt":"2015-08-04T04:07:29","slug":"thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5710","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC – Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf"},"content":{"rendered":"

\"Th\u00f4ng<\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\nQUY \u0110\u1ecaNH CHI TI\u1ebeT V\u1ec0 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; <\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span>
\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span>
\n2. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m), kh\u00f4ng ph\u00e2n bi\u1ec7t c\u1ed1 \u00fd ho\u1eb7c v\u00f4 \u00fd \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf), Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00eau tr\u00ean v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf g\u1ed3m:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nb) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nc) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span>
\n3. C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, bao g\u1ed3m:<\/span>
\na) H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\nH\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf: h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh; h\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf; h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh; h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf; h\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. <\/span>
\nH\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span>
\nH\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\nb) H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan:<\/span>
\nH\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf;<\/span>
\nH\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf;<\/span>
\nH\u00e0nh vi kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2. Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. M\u1ecdi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n, ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi v\u00e0 ph\u1ea3i b\u1ecb x\u1eed l\u00fd nghi\u00eam minh. M\u1ecdi h\u1eadu qu\u1ea3 do vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf g\u00e2y ra ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n2. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nhanh ch\u00f3ng, k\u1ecbp th\u1eddi, c\u00f4ng khai, minh b\u1ea1ch, kh\u00e1ch quan, \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n3. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 vi ph\u1ea1m, \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m v\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/span>
\n4. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span>
\n5. M\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n, c\u1ee5 th\u1ec3:<\/span>
\na) M\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c \u0111\u00e3 l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ec3 x\u1eed ph\u1ea1t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t l\u1ea7n th\u1ee9 hai \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p, h\u00e0nh vi vi ph\u1ea1m v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1eb7c d\u00f9 \u0111\u00e3 b\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 bu\u1ed9c ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m th\u00ec \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t v\u1edbi t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng theo Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; n\u1ebfu ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3.<\/span>
\nc) Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec m\u1ed7i ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi \u0111\u00f3. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c k\u00ea khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung \u1ee7y quy\u1ec1n n\u1ebfu h\u00e0nh vi vi ph\u1ea1m thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u00ec tu\u1ef3 theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n b\u1ecb x\u1eed ph\u1ea1t theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) M\u1ed9t ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nhi\u1ec1u l\u1ea7n th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a nhi\u1ec1u lo\u1ea1i thu\u1ebf kh\u00e1c nhau th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng s\u1eafc thu\u1ebf; <\/span>
\nTr\u01b0\u1eddng h\u1ee3p, c\u00f9ng th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0ng c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf th\u00ec: h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf v\u1edbi t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m nhi\u1ec1u l\u1ea7n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm n\u1ed9p qu\u00e1 90 ng\u00e0y thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n6. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t c\u00f3 quy\u1ec1n t\u1ef1 m\u00ecnh ho\u1eb7c th\u00f4ng qua ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u00ecnh kh\u00f4ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n7. \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, tr\u1eeb m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 3. T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/span><\/strong><\/p>\n

T\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. <\/span><\/p>\n

\u0110i\u1ec1u 4. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t, th\u1eddi h\u1ea1n truy thu thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. <\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf b\u1eb1ng \u0111i\u1ec7n t\u1eed th\u00ec ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m; h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 05 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m l\u00e0 ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, h\u00e0nh vi tr\u1ed1n thu\u1ebf l\u00e0 ng\u00e0y ti\u1ebfp theo ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m n\u1ebfu \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\nd) Trong th\u1eddi hi\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c Kho\u1ea3n n\u00e0y m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u t\u1ea1i \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m m\u1edbi ho\u1eb7c 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.<\/span>
\nNg\u00e0y ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, c\u1ea3n tr\u1edf vi\u1ec7c x\u1eed ph\u1ea1t l\u00e0 ng\u00e0y ng\u01b0\u1eddi vi ph\u1ea1m t\u1ef1 gi\u00e1c \u0111\u1ebfn c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t tr\u00ecnh b\u00e1o v\u00e0 nh\u1eadn th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn vi\u1ec7c n\u00e0y v\u00e0 l\u01b0u 01 b\u1ea3n v\u00e0o h\u1ed3 s\u01a1 vi ph\u1ea1m, 01 b\u1ea3n giao cho ng\u01b0\u1eddi vi ph\u1ea1m.<\/span>
\n2. Th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/span>
\nQu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n3. Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span>
\nC\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, n\u1ebfu trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf theo h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n (l\u00e0 ng\u00e0y th\u1ef1c hi\u1ec7n xong c\u00e1c ngh\u0129a v\u1ee5, y\u00eau c\u1ea7u ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh) ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u00e0 kh\u00f4ng t\u00e1i ph\u1ea1m th\u00ec \u0111\u01b0\u1ee3c coi nh\u01b0 ch\u01b0a b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi \u0111\u00f3. <\/span><\/p>\n

\u0110i\u1ec1u 5. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai sai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n kh\u00f4ng qua thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 6. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o <\/span>
\nPh\u1ea1t c\u1ea3nh c\u00e1o \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf kh\u00f4ng nghi\u00eam tr\u1ecdng, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf: Ph\u1ea1t theo s\u1ed1 ti\u1ec1n tuy\u1ec7t \u0111\u1ed1i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf. M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\nM\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 7, 8, 9, 10 v\u00e0 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng \u00bd m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh th\u00ec \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span>
\nKhi ph\u1ea1t ti\u1ec1n, m\u1ee9c ti\u1ec1n ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3. M\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chia \u0111\u00f4i t\u1ed5ng s\u1ed1 c\u1ee7a m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u c\u1ed9ng v\u1edbi m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a c\u1ee7a khung ph\u1ea1t ti\u1ec1n.<\/span>
\nKhi x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec xem x\u00e9t gi\u1ea3m tr\u1eeb t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng theo nguy\u00ean t\u1eafc m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng. Sau khi gi\u1ea3m tr\u1eeb theo nguy\u00ean t\u1eafc tr\u00ean, n\u1ebfu c\u00f2n t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m qu\u00e1 m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ph\u1ea1t ti\u1ec1n, n\u1ebfu c\u00f2n t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 t\u0103ng l\u00ean nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ph\u1ea1t ti\u1ec1n. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec m\u1ed7i t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng ho\u1eb7c gi\u1ea3m 20% m\u1ee9c ph\u1ea1t trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n.<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n: Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. <\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf: Ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf. M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n b\u1eb1ng \u00bd m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span>
\nd) Ph\u1ea1t ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n kh\u00f4ng tr\u00edch v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong>
\nH\u00c0NH VI VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T V\u00c0 BI\u1ec6N PH\u00c1P KH\u1eaeC PH\u1ee4C H\u1eacU QU\u1ea2<\/span><\/strong><\/p>\n

M\u1ee5c 1. X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe \u0110\u1ed0I V\u1edaI NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 7. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/strong>
\n1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). <\/span>
\n3. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span>
\na) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 30 ng\u00e0y.<\/span>
\nb) Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\nc) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u0110i\u1ec1u 8. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra ho\u1eb7c tr\u00ean c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 1.050.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 600.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n3. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n4. Ph\u1ea1t ti\u1ec1n 2.100.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 1.200.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span>
\na) C\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 12, Kho\u1ea3n 7 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) C\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 9. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/strong> <\/span><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/span>
\n3. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng d\u01b0\u1edbi 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y.<\/span>
\n4. Ph\u1ea1t ti\u1ec1n 2.100.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 1.200.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y.<\/span>
\n5. Ph\u1ea1t ti\u1ec1n 2.800.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 1.600.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 30 ng\u00e0y \u0111\u1ebfn 40 ng\u00e0y.<\/span>
\n6. Ph\u1ea1t ti\u1ec1n 3.500.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 2.000.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span>
\na) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 40 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y.<\/span>
\nb) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nc) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf).<\/span>
\nd) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span>
\n7. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. <\/span>
\n8. Kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n9. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y, n\u1ebfu d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Sau \u0111\u00f3 trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf h\u1ee3p l\u1ec7 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo Kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 10. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 khai thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf<\/strong> <\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 400.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: <\/span>
\na) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean.<\/span>
\nb) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean. <\/span>
\nc) Cung c\u1ea5p sai l\u1ec7ch v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf sau ng\u00e0y h\u1ebft h\u1ea1n do c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: <\/span>
\na) Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf; s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span>
\nb) Kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, b\u1ecb ph\u00e1t hi\u1ec7n nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nc) Kh\u00f4ng cung c\u1ea5p; cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng n\u1ee3 b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n

\u0110i\u1ec1u 11. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/strong><\/p>\n

1. Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 800.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: <\/span>
\na) T\u1eeb ch\u1ed1i nh\u1eadn quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span>
\nb) Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\nc) T\u1eeb ch\u1ed1i, tr\u00ec ho\u00e3n, tr\u1ed1n tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 06 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, trong th\u1eddi gian ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nd) Cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 3.500.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 2.000.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span>
\na) Kh\u00f4ng cung c\u1ea5p s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nb) Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy\u1ebft \u0111\u1ecbnh ni\u00eam phong h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u, k\u00e9t qu\u1ef9, kho h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\nc) T\u1ef1 \u00fd th\u00e1o b\u1ecf, thay \u0111\u1ed5i d\u1ea5u hi\u1ec7u ni\u00eam phong do c\u01a1 quan th\u1ea9m quy\u1ec1n \u0111\u00e3 t\u1ea1o l\u1eadp h\u1ee3p ph\u00e1p l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\nd) Kh\u00f4ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra.<\/span>
\n\u0111) Kh\u00f4ng ch\u1ea5p h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 12. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, bao g\u1ed3m:<\/span>
\na) H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e3 ghi ch\u00e9p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\nb) H\u00e0nh vi khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh, ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u00ea khai thu\u1ebf, nh\u01b0ng khi b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf. <\/span>
\nc) H\u00e0nh vi khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u00e3 b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi khai man, tr\u1ed1n thu\u1ebf, nh\u01b0ng n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn \u0111\u1ec3 x\u1eed ph\u1ea1t theo m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. <\/span>
\nd) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, nh\u01b0ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi mua c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span>
\n2. M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 20% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m cao h\u01a1n so v\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nC\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf; s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nC\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y m\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 13. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/strong> <\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn nh\u01b0 sau:<\/span>
\n1. Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y: <\/span>
\na) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 v\u00e0 5 \u0110i\u1ec1u 32 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 Kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y.<\/span>
\nb) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\nc) L\u1eadp th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 h\u1ee7y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\nd) L\u1eadp h\u00f3a \u0111\u01a1n sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra l\u00e0m c\u0103n c\u1ee9 k\u00ea khai n\u1ed9p thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf. <\/span>
\n\u0111) Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng k\u00ea khai, k\u00ea khai sai, kh\u00f4ng trung th\u1ef1c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\ne) Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\ng) S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf (bao g\u1ed3m c\u1ea3 kh\u00f4ng ch\u1ecbu thu\u1ebf) kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\nh) S\u1eeda ch\u1eefa, t\u1ea9y xo\u00e1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\ni) H\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\nk) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ph\u00e1t sinh s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn. <\/span>
\nl) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang trong th\u1eddi gian xin t\u1ea1m ng\u1eebng kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn kinh doanh.<\/span>
\nm) H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span>
\n2. Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai, c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n3. Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba v\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n4. Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span>
\n5. Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 t\u01b0 tr\u1edf \u0111i.<\/span>
\n6. C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n v\u00e0 x\u00e1c \u0111\u1ecbnh trong bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra. <\/span>
\n7. C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, c, d, \u0111, e, g, h, i, k, Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y b\u1ecb ph\u00e1t hi\u1ec7n trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf mi\u1ec5n, gi\u1ea3m v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 8 ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n.<\/span>
\n8. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u00ea khai kh\u00f4ng \u0111\u00fang c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n nh\u01b0ng kh\u00f4ng l\u00e0m thi\u1ec7t h\u1ea1i \u0111\u1ebfn s\u1ed1 thu\u1ebf c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh \u1edf \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y v\u1edbi m\u1ee9c ph\u1ea1t cao nh\u1ea5t.<\/span>
\n9. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh Kho\u1ea3n 6, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng khai sai, gian l\u1eadn thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, gian l\u1eadn, tr\u1ed1n thu\u1ebf th\u00ec ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf c\u00f2n b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 khai thi\u1ebfu thu\u1ebf ho\u1eb7c tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n10. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111ang trong th\u1eddi h\u1ea1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 h\u00e0nh vi vi ph\u1ea1m nh\u01b0 khai sai l\u00e0m t\u0103ng kh\u1ed1ng chi ph\u00ed \u0111\u1ec3 t\u0103ng s\u1ed1 l\u1ed7, \u0111\u1ec3 gi\u1ea3m l\u00e3i; gi\u1ea3m chi ph\u00ed \u0111\u1ec3 t\u0103ng l\u00e3i v\u00e0 x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec:<\/span>
\na) N\u1ebfu vi ph\u1ea1m \u0111\u01b0\u1ee3c ki\u1ec3m tra ph\u00e1t hi\u1ec7n ngay trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n; <\/span>
\nb) N\u1ebfu vi ph\u1ea1m ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra ph\u00e1t hi\u1ec7n m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh h\u1eadu qu\u1ea3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ti\u1ebfp sau khi h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/p>\n

M\u1ee5c 2. X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe \u0110\u1ed0I V\u1edaI T\u1ed4 CH\u1ee8C T\u00cdN D\u1ee4NG V\u00c0 T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N KH\u00c1C C\u00d3 LI\u00caN QUAN<\/span><\/strong><\/span>
\n\u0110i\u1ec1u 14. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/strong> <\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p: t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 d\u01b0 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\nTrong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. M\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n kh\u00f4ng tr\u00edch chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3.<\/span>
\n2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 ho\u1eb7c \u0111\u00e3 tr\u00edch chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p. <\/span>
\nKhi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 15. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/strong><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan c\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf (tr\u1eeb h\u00e0nh vi kh\u00f4ng tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y) th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb ph\u1ea1t ti\u1ec1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\na) Ph\u1ea1t ti\u1ec1n 3.750.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 2.500.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng; <\/span>
\nb) Ph\u1ea1t ti\u1ec1n 7.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h\u01a1n 5.000.000 \u0111\u1ed3ng, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10.000.000 \u0111\u1ed3ng.<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n3. B\u00ean b\u1ea3o l\u00e3nh vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p thay ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo n\u1ed9i dung cam k\u1ebft t\u1ea1i v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p c\u00e1c kho\u1ea3n n\u00eau tr\u00ean v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nC\u0103n c\u1ee9 h\u1ed3 s\u01a1 b\u1ea3o l\u00e3nh n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3), th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p cho b\u00ean b\u1ea3o l\u00e3nh bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, b\u00ean b\u1ea3o l\u00e3nh ch\u01b0a n\u1ed9p thay ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo cam k\u1ebft t\u1ea1i v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh th\u00ec b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span>
\nTH\u1ea8M QUY\u1ec0N X\u1eec PH\u1ea0T; TH\u1ee6 T\u1ee4C X\u1eec PH\u1ea0T V\u00c0 THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe <\/span><\/strong><\/span>
\nM\u1ee5c 1. TH\u1ea8M QUY\u1ec0N X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 16. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. C\u00f4ng ch\u1ee9c thu\u1ebf \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 c\u00f3 quy\u1ec1n:<\/span>
\na) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\nb) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u00f3 quy\u1ec1n:<\/span>
\na) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\nb) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh c\u00f3 quy\u1ec1n:<\/span>
\na) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\nb) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12, Kho\u1ea3n 6 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n4. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh c\u00f3 quy\u1ec1n:<\/span>
\na) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\nb) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 140.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12, Kho\u1ea3n 6 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n5. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 quy\u1ec1n:<\/span>
\na) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span>
\nb) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 200.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12, Kho\u1ea3n 6 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n6. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf c\u1ee7a nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c; Tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng \u00bd th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf mi\u1ec5n, gi\u1ea3m; h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 3, \u0110i\u1ec3m c Kho\u1ea3n 4, \u0110i\u1ec3m c Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 109 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 17. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p<\/span><\/strong>
\nTh\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee7y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 18. Giao quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, 3, 4, 5 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 th\u1ec3 giao quy\u1ec1n cho c\u1ea5p ph\u00f3 th\u1ef1c hi\u1ec7n th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. <\/span>
\n2. Vi\u1ec7c giao quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean ho\u1eb7c theo v\u1ee5 vi\u1ec7c v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n (quy\u1ebft \u0111\u1ecbnh), trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, n\u1ed9i dung, th\u1eddi h\u1ea1n giao quy\u1ec1n.<\/span>
\nQuy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n ph\u1ea3i \u0111\u00e1nh s\u1ed1, ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m, k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u; Tr\u01b0\u1eddng h\u1ee3p, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf giao quy\u1ec1n cho c\u1ea5p ph\u00f3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec Quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n \u0111\u00f3ng d\u1ea5u treo c\u1ee7a Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t giao quy\u1ec1n.<\/span>
\nC\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u1ea5p ph\u00f3 \u0111\u01b0\u1ee3c giao quy\u1ec1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m, tr\u00edch y\u1ebfu quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n.<\/span>
\n3. C\u1ea5p ph\u00f3 \u0111\u01b0\u1ee3c giao quy\u1ec1n th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a m\u00ecnh tr\u01b0\u1edbc c\u1ea5p tr\u01b0\u1edfng v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c giao quy\u1ec1n, \u1ee7y quy\u1ec1n cho b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o kh\u00e1c.<\/span><\/p>\n

M\u1ee5c 2. TH\u1ee6 T\u1ee4C X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 19. Bu\u1ed9c ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

C\u00f4ng ch\u1ee9c thu\u1ebf \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec bu\u1ed9c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nBu\u1ed9c ch\u1ea5m d\u1ee9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng l\u1eddi n\u00f3i, v\u0103n b\u1ea3n ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 20. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/span><\/strong><\/p>\n

1. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 250.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ea1i ch\u1ed7.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ea1i ch\u1ed7 ph\u1ea3i ghi r\u00f5: ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1 nh\u00e2n vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m; h\u00e0nh vi vi ph\u1ea1m; \u0111\u1ecba \u0111i\u1ec3m x\u1ea3y ra vi ph\u1ea1m; ch\u1ee9ng c\u1ee9 v\u00e0 t\u00ecnh ti\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft vi ph\u1ea1m; \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p, ph\u1ea1t ti\u1ec1n th\u00ec ghi r\u00f5 m\u1ee9c ti\u1ec1n ph\u1ea1t trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 21. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 l\u1eadp bi\u00ean b\u1ea3n<\/span><\/strong><\/p>\n

1. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n, ghi nh\u1eadn v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra, k\u1ebft lu\u1eadn thanh tra th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n tr\u01b0\u1edbc khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u0103n c\u1ee9 bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra, k\u1ebft lu\u1eadn thanh tra thu\u1ebf \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\n3. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u1eadp th\u00e0nh h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. H\u1ed3 s\u01a1 bao g\u1ed3m bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u, gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh b\u00fat l\u1ee5c.<\/span><\/p>\n

\u0110i\u1ec1u 22. L\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp bi\u00ean b\u1ea3n theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t kh\u00f4ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 chuy\u1ec3n k\u1ecbp th\u1eddi t\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong c\u00f9ng m\u1ed9t v\u1ee5 vi\u1ec7c ho\u1eb7c vi ph\u1ea1m nhi\u1ec1u l\u1ea7n th\u00ec bi\u00ean b\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00e0nh vi vi ph\u1ea1m ho\u1eb7c s\u1ed1 l\u1ea7n vi ph\u1ea1m.<\/span>
\n2. Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m, \u0111\u1ecba \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n; h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9, ngh\u1ec1 nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m; gi\u1edd, ng\u00e0y, th\u00e1ng, n\u0103m, \u0111\u1ecba \u0111i\u1ec3m x\u1ea3y ra vi ph\u1ea1m; h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; l\u1eddi khai c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m; n\u1ebfu c\u00f3 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn, ng\u01b0\u1eddi b\u1ecb thi\u1ec7t h\u1ea1i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i th\u00ec ph\u1ea3i ghi r\u00f5 h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9, l\u1eddi khai c\u1ee7a h\u1ecd; quy\u1ec1n v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m; c\u01a1 quan ti\u1ebfp nh\u1eadn gi\u1ea3i tr\u00ecnh.<\/span>
\n3. Bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m k\u00fd; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m kh\u00f4ng k\u00fd \u0111\u01b0\u1ee3c th\u00ec \u0111i\u1ec3m ch\u1ec9; n\u1ebfu c\u00f3 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn th\u00ec h\u1ecd c\u00f9ng ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n; trong tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n g\u1ed3m nhi\u1ec1u t\u1edd th\u00ec ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i k\u00fd v\u00e0o t\u1eebng t\u1edd bi\u00ean b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m, \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng c\u00f3 m\u1eb7t t\u1ea1i n\u01a1i vi ph\u1ea1m ho\u1eb7c kh\u00f4ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c v\u00ec l\u00fd do kh\u00e1ch quan m\u00e0 kh\u00f4ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n th\u00ec bi\u00ean b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n c\u01a1 s\u1edf (\u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3) n\u01a1i x\u1ea3y ra vi ph\u1ea1m ho\u1eb7c c\u1ee7a hai ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn t\u1eeb ch\u1ed1i k\u00fd bi\u00ean b\u1ea3n th\u00ec ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5 l\u00fd do v\u00e0o bi\u00ean b\u1ea3n. <\/span>
\nBi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u00edt nh\u1ea5t th\u00e0nh 02 b\u1ea3n. 01 b\u1ea3n giao cho c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; 01 b\u1ea3n l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Tr\u01b0\u1eddng h\u1ee3p, vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n th\u00ec bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n ngay \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ec3 ti\u1ebfn h\u00e0nh x\u1eed ph\u1ea1t. <\/span><\/p>\n

\u0110i\u1ec1u 23. Gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u1ecb x\u1eed ph\u1ea1t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; h\u00e0nh vi tr\u1ed1n thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n thu\u1ebf tr\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; h\u00e0nh vi kh\u00f4ng tr\u00edch chuy\u1ec3n ti\u1ec1n trong t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 114 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n2. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n3. Th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c gi\u1ea3i tr\u00ecnh vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam kh\u00f4ng qu\u00e1 05 ng\u00e0y theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed3ng \u00fd gia h\u1ea1n gi\u1ea3i tr\u00ecnh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n.<\/span>
\nC\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ef1 m\u00ecnh ho\u1eb7c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp: c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nNg\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi vi ph\u1ea1m v\u1ec1 th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m.<\/span>
\nNg\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u00eau c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u00ecnh ti\u1ebft, ch\u1ee9ng c\u1ee9 li\u00ean quan \u0111\u1ebfn h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a h\u1ecd c\u00f3 quy\u1ec1n tham gia phi\u00ean gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn, ch\u1ee9ng c\u1ee9 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span>
\nVi\u1ec7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a c\u00e1c b\u00ean li\u00ean quan; tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n g\u1ed3m nhi\u1ec1u t\u1edd th\u00ec c\u00e1c b\u00ean ph\u1ea3i k\u00fd v\u00e0o t\u1eebng t\u1edd bi\u00ean b\u1ea3n. Bi\u00ean b\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u trong h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 giao cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a h\u1ecd 01 b\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 24. Chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1<\/span><\/strong><\/p>\n

1. Trong qu\u00e1 tr\u00ecnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, n\u1ebfu x\u00e9t th\u1ea5y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m, th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ph\u1ea3i chuy\u1ec3n ngay h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, \u0111ang trong th\u1eddi gian thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, n\u1ebfu h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m m\u00e0 ch\u01b0a h\u1ebft th\u1eddi hi\u1ec7u truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, th\u00ec ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 v\u00e0 trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 x\u1eed l\u00fd vi ph\u1ea1m cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd; tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thi h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u1ec3 x\u1eed l\u00fd.<\/span>
\nH\u1ed3 s\u01a1 chuy\u1ec3n giao bao g\u1ed3m: quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 x\u1eed l\u00fd; b\u1ea3n sao bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra thu\u1ebf; b\u1ea3n sao k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, x\u00e1c minh (n\u1ebfu c\u00f3); b\u1ea3n sao t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan; b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (n\u1ebfu c\u00f3); quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Vi\u1ec7c chuy\u1ec3n giao h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n.<\/span>
\n3. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 62 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u00e3 nh\u1eadn h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c theo Kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, k\u1ebft lu\u1eadn v\u1ee5 vi\u1ec7c v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00f4ng kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1, c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng ph\u1ea3i tr\u1ea3 h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n t\u00e0i li\u1ec7u v\u1ec1 vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/span>
\n4. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho c\u00e1 nh\u00e2n vi ph\u1ea1m.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1, nh\u01b0ng qu\u00e1 th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh kh\u00f4ng kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 m\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng v\u1ec1 vi\u1ec7c kh\u1edfi t\u1ed1 ho\u1eb7c kh\u00f4ng kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u00e3 nh\u1eadn h\u1ed3 s\u01a1, chuy\u1ec3n tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m \u0111\u1ec3 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c ti\u1ebfp t\u1ee5c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khi chuy\u1ec3n h\u1ed3 s\u01a1 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. <\/span><\/p>\n

\u0110i\u1ec1u 25. Chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m \u0111\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 63 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 vi\u1ec7c do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 th\u1ee5 l\u00fd, gi\u1ea3i quy\u1ebft, nh\u01b0ng sau \u0111\u00f3 l\u1ea1i c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00f4ng kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1, quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1, quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 \u0111i\u1ec1u tra ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 v\u1ee5 \u00e1n, n\u1ebfu h\u00e0nh vi vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh, c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00eau tr\u00ean k\u00e8m theo h\u1ed3 s\u01a1, tang v\u1eadt c\u1ee7a v\u1ee5 vi ph\u1ea1m v\u00e0 \u0111\u1ec1 ngh\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, c\u01a1 quan Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thanh tra, thanh tra, ki\u1ec3m tra theo ch\u1ee9c n\u0103ng trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec sau th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 k\u1ebft lu\u1eadn v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, c\u01a1 quan thanh tra ti\u1ebfn h\u00e0nh thanh tra theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5, trong qu\u00e1 tr\u00ecnh thanh tra ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p, c\u01a1 quan thanh tra c\u1ea5p d\u01b0\u1edbi v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t th\u00ec chuy\u1ec3n h\u1ed3 s\u01a1 l\u00ean c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\nTrong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi th\u00ec v\u1ee5 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do ng\u01b0\u1eddi th\u1ee5 l\u00fd \u0111\u1ea7u ti\u00ean th\u1ef1c hi\u1ec7n.<\/span>
\n2. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m do c\u01a1 quan n\u00eau tr\u00ean chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ti\u1ebfn h\u00e0nh x\u00e1c minh th\u00eam t\u00ecnh ti\u1ebft \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n3. Th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c quy\u1ebft \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y k\u00e8m theo h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh th\u00eam theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 45 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 26. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ee7y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/strong><\/p>\n

1. Kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nc) \u0110\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) C\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n trong th\u1eddi gian xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\n\u0111) Chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t nh\u01b0ng c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh. Quy\u1ebft \u0111\u1ecbnh ph\u1ea3i ghi r\u00f5 l\u00fd do kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/span>
\n3. H\u1ee7y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span>
\nb) Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, b, c, d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nc) C\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec3m \u0111, Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 27. Th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n 07 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n2. \u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p m\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ed1i \u0111a l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng, c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y m\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t x\u00e9t th\u1ea5y c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a m\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 xin gia h\u1ea1n; vi\u1ec7c gia h\u1ea1n ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n; th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m \u0111\u1ec3 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nNg\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 l\u1ed7i trong vi\u1ec7c \u0111\u1ec3 qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec tu\u1ef3 theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb k\u1ef7 lu\u1eadt, b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 28. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong> <\/span><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n. Trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ghi r\u00f5 c\u00e1c n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y: \u0111\u1ecba danh, ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ban h\u00e0nh; bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, k\u1ebft qu\u1ea3 x\u00e1c minh, v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m ho\u1eb7c bi\u00ean b\u1ea3n h\u1ecdp gi\u1ea3i tr\u00ecnh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c (n\u1ebfu c\u00f3); v\u0103n b\u1ea3n giao quy\u1ec1n (n\u1ebfu c\u00f3); h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9, ngh\u1ec1 nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m; h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9; \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 (n\u1ebfu c\u00f3); quy\u1ec1n khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh, th\u1eddi h\u1ea1n v\u00e0 n\u01a1i thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, n\u01a1i n\u1ed9p ti\u1ec1n ph\u1ea1t; tr\u00e1ch nhi\u1ec7m thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh; h\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n2. Th\u1eddi h\u1ea1n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t l\u00e0 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 ghi th\u1eddi h\u1ea1n thi h\u00e0nh nhi\u1ec1u h\u01a1n 10 ng\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n \u0111\u00f3.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed9t ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ec9 ra m\u1ed9t quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong \u0111\u00f3 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m; n\u1ebfu c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t l\u00e0 ph\u1ea1t ti\u1ec1n th\u00ec c\u1ed9ng l\u1ea1i th\u00e0nh m\u1ee9c ph\u1ea1t chung.<\/span><\/p>\n

\u0110i\u1ec1u 29. Vi\u1ec7c \u0111\u00f3ng d\u1ea5u quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3. <\/span>
\n2. \u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng trong x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, 4, 5 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec d\u1ea5u \u0111\u01b0\u1ee3c \u0111\u00f3ng l\u00ean 1\/3 (m\u1ed9t ph\u1ea7n ba) ch\u1eef k\u00fd v\u1ec1 ph\u00eda b\u00ean tr\u00e1i ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t.<\/span>
\n3. \u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng trong x\u1eed ph\u1ea1t c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t m\u00e0 kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u00f3ng d\u1ea5u tr\u1ef1c ti\u1ebfp th\u00ec quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0o g\u00f3c tr\u00e1i t\u1ea1i ph\u1ea7n tr\u00ean c\u00f9ng c\u1ee7a quy\u1ebft \u0111\u1ecbnh, n\u01a1i ghi t\u00ean c\u01a1 quan x\u1eed ph\u1ea1t v\u00e0 s\u1ed1, k\u00fd hi\u1ec7u c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

M\u1ee5c 3. THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 30. Thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/span><\/strong><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c giao cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t 01 b\u1ea3n. <\/span>
\n2. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t. Ng\u01b0\u1eddi thu ti\u1ec1n ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m giao ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u1ea1t cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t tr\u1ef1c ti\u1ebfp t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n ph\u1ea1t. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 th\u00ec n\u1ed9p t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 31. G\u1eedi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 thi h\u00e0nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eadp bi\u00ean b\u1ea3n<\/span><\/strong>
\n1. Trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 l\u1eadp bi\u00ean b\u1ea3n, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i g\u1eedi cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t, c\u01a1 quan thu ti\u1ec1n ph\u1ea1t v\u00e0 c\u01a1 quan li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3) \u0111\u1ec3 thi h\u00e0nh. <\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c giao tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua b\u01b0u \u0111i\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m v\u00e0 th\u00f4ng b\u00e1o cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t bi\u1ebft.<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c giao tr\u1ef1c ti\u1ebfp th\u00ec c\u00f4ng ch\u1ee9c giao quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c giao quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao tr\u1ef1c ti\u1ebfp m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u1ed1 t\u00ecnh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c giao. <\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u1eedi qua b\u01b0u \u0111i\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m, n\u1ebfu sau th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n \u0111\u1ebfn l\u1ea7n th\u1ee9 ba m\u00e0 b\u1ecb tr\u1ea3 l\u1ea1i do c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u1ed1 t\u00ecnh kh\u00f4ng nh\u1eadn; quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft t\u1ea1i n\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng ng\u01b0\u1eddi vi ph\u1ea1m tr\u1ed1n tr\u00e1nh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

\u0110i\u1ec1u 32. C\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong>
\n1. C\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ti\u1ebfp tay cho h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span>
\nb) Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: t\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho c\u01a1 quan thu\u1ebf; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. C\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1, c\u00f4ng khai vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n3. Vi\u1ec7c c\u00f4ng b\u1ed1 c\u00f4ng khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p b\u1ed9 ho\u1eb7c c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec vi\u1ec7c c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u1ea1p ch\u00ed thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t l\u00e0 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf th\u00ec vi\u1ec7c c\u00f4ng b\u1ed1, c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1ea3n tin thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u00e1o c\u1ea5p t\u1ec9nh n\u01a1i x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n4. N\u1ed9i dung c\u00f4ng b\u1ed1, c\u00f4ng khai bao g\u1ed3m: h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 ngh\u1ec1 nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, kinh doanh ch\u00ednh; h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c l\u00fd do c\u00f4ng b\u1ed1, c\u00f4ng khai; h\u1eadu qu\u1ea3 do vi ph\u1ea1m g\u00e2y ra ho\u1eb7c \u1ea3nh h\u01b0\u1edfng c\u1ee7a h\u00e0nh vi vi ph\u1ea1m; h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/span>
\n5. V\u1ec1 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch b\u00e1o ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed; tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb v\u1ec1 th\u00f4ng tin c\u00f4ng b\u1ed1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1, c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 33. Thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong> <\/span>
\n1. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 ghi th\u1eddi h\u1ea1n nhi\u1ec1u h\u01a1n 10 ng\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n \u0111\u00f3. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u1ed1 t\u00ecnh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c thi h\u00e0nh trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y giao quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n x\u00e9t th\u1ea5y vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd g\u00e2y h\u1eadu qu\u1ea3 kh\u00f3 kh\u1eafc ph\u1ee5c th\u00ec ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u0110i\u1ec1u 34. Th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong>
\n1. Th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, qu\u00e1 th\u1eddi h\u1ea1n th\u00ec kh\u00f4ng thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 th\u00ec v\u1eabn \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, tr\u00ec ho\u00e3n th\u00ec th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u00e0nh vi tr\u1ed1n tr\u00e1nh, tr\u00ec ho\u00e3n.<\/span><\/p>\n

\u0110i\u1ec1u 35. Thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/span><\/strong>
\n1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1eabn c\u00f2n th\u1eddi hi\u1ec7u thi h\u00e0nh th\u00ec kh\u00f4ng thi h\u00e0nh n\u1ed9i dung ph\u1ea1t ti\u1ec1n t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn thi h\u00e0nh bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh.<\/span>
\n Ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh m\u1ed9t ph\u1ea7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t kh\u00f4ng c\u00f3 n\u1ed9i dung \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\n2. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n b\u1ecb ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n:<\/span>
\na) Gi\u1ea5y ch\u1ee9ng t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb ch\u1ebft. <\/span>
\nb) Quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi m\u1ea5t t\u00edch \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb m\u1ea5t t\u00edch.<\/span>
\nc) Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3.<\/span>
\nd) Quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb ph\u00e1 s\u1ea3n c\u1ee7a T\u00f2a \u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb ph\u00e1 s\u1ea3n.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh m\u1ed9t ph\u1ea7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t g\u1ed3m n\u1ed9i dung sau: \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n, l\u00fd do \u0111\u00ecnh ch\u1ec9; n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ti\u1ebfp t\u1ee5c ph\u1ea3i thi h\u00e0nh, t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c thi h\u00e0nh; th\u1eddi h\u1ea1n thi h\u00e0nh.<\/span>
\n4. Vi\u1ec7c k\u1ebf th\u1eeba ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/span>
\na) Nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eeba k\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 trong ph\u1ea1m vi di s\u1ea3n do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, di s\u1ea3n th\u1eeba k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c chia th\u00ec vi\u1ec7c ti\u1ebfp t\u1ee5c thi h\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi qu\u1ea3n l\u00fd di s\u1ea3n th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn c\u1ee7a nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, di s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chia th\u00ec m\u1ed7i ng\u01b0\u1eddi th\u1eeba k\u1ebf thi h\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i t\u01b0\u01a1ng \u1ee9ng nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea7n t\u00e0i s\u1ea3n m\u00e0 m\u00ecnh \u0111\u00e3 nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan, t\u1ed5 ch\u1ee9c h\u01b0\u1edfng di s\u1ea3n theo di ch\u00fac th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do ng\u01b0\u1eddi ch\u1ebft \u0111\u1ec3 l\u1ea1i nh\u01b0 ng\u01b0\u1eddi th\u1eeba k\u1ebf l\u00e0 c\u00e1 nh\u00e2n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf theo di ch\u00fac ho\u1eb7c theo ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 nh\u01b0ng t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span>
\nb) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c T\u00f2a \u00e1n giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u00f3 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3) trong ph\u1ea1m vi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thay cho ng\u01b0\u1eddi m\u1ea5t t\u00edch.<\/span>
\nc) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u00ec quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh m\u1ed9t ph\u1ea7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u1ec3 thi h\u00e0nh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3 l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thi h\u00e0nh h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. <\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb ph\u00e1 s\u1ea3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 36. Ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, \u0111ang g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed9t xu\u1ea5t v\u1ec1 kinh t\u1ebf do thi\u00ean tai, th\u1ea3m h\u1ecda, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o, tai n\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 h\u1ecdc t\u1eadp, l\u00e0m vi\u1ec7c th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec ch\u1ec9 c\u1ea7n c\u00f3 k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh v\u1ec1 b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u1ee7a c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh n\u01a1i c\u00e1 nh\u00e2n kh\u00e1m, ch\u1eefa b\u1ec7nh.<\/span>
\n2. C\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e3n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf g\u1eedi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e3n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n, n\u00eau r\u00f5 l\u00fd do kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u00fang h\u1ea1n, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. <\/span>
\nTrong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e3n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t xem x\u00e9t quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Th\u1eddi h\u1ea1n ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n kh\u00f4ng qu\u00e1 03 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n ph\u1ea3i ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9, ngh\u1ec1 nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e3n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n; l\u00fd do ho\u00e3n thi h\u00e0nh; th\u1eddi h\u1ea1n ho\u00e3n thi h\u00e0nh v\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 37. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong>
\n1. C\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111ang g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed9t xu\u1ea5t v\u1ec1 kinh t\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, th\u1ea3m ho\u1ea1, tai n\u1ea1n, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n2. M\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u1ea1t c\u00f2n l\u1ea1i trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 kh\u00f4ng qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh.<\/span>
\n3. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t; thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh; x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai, h\u1ecfa ho\u1ea1n, th\u1ea3m ho\u1ea1, tai n\u1ea1n, d\u1ecbch b\u1ec7nh, chi ph\u00ed ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o; s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n, chi ph\u00ed ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) ph\u1ea3i k\u00e8m theo b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u00f4ng ch\u1ee9ng v\u1ec1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, v\u1ec1 thanh to\u00e1n chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3). H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3).<\/span>
\nc) X\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i c\u00f3 t\u00e0i s\u1ea3n thi\u1ec7t h\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec ch\u1ec9 c\u1ea7n c\u00f3 k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh v\u1ec1 b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u1ee7a c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh n\u01a1i c\u00e1 nh\u00e2n kh\u00e1m, ch\u1eefa b\u1ec7nh; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span>
\n4. Th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t<\/span>
\nC\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 quy\u1ec1n xem x\u00e9t quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n5. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t<\/span>
\nC\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ph\u1ea7n c\u00f2n l\u1ea1i ho\u1eb7c to\u00e0n b\u1ed9 ti\u1ec1n ph\u1ea1t v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo g\u1eedi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ph\u1ea3i chuy\u1ec3n \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c \u0111\u1ebfn c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t.<\/span>
\nTrong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t ph\u1ea3i xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t bi\u1ebft; Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t th\u00ec ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/span>
\n6. Kh\u00f4ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 38. Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong>
\n1. Trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, nh\u01b0ng v\u1eabn ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3;<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh. Trong quy\u1ebft \u0111\u1ecbnh ph\u1ea3i ghi r\u00f5: ng\u00e0y, th\u00e1ng, n\u0103m quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh; h\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9, ngh\u1ec1 nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c vi ph\u1ea1m; h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh; nh\u1eefng t\u00ecnh ti\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 vi ph\u1ea1m; \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; l\u00fd do kh\u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t; c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; th\u1eddi h\u1ea1n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 39. Chuy\u1ec3n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u1ec3 thi h\u00e0nh<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u1edf \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh thu\u1ed9c t\u1ec9nh n\u00e0y nh\u01b0ng c\u01b0 tr\u00fa, \u0111\u00f3ng tr\u1ee5 s\u1edf \u1edf t\u1ec9nh kh\u00e1c v\u00e0 kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ea1i n\u01a1i b\u1ecb x\u1eed ph\u1ea1t th\u00ec quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ec3 t\u1ed5 ch\u1ee9c thi h\u00e0nh. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m x\u1ea3y ra \u1edf \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n thu\u1ed9c ph\u1ea1m vi m\u1ed9t t\u1ec9nh \u1edf mi\u1ec1n n\u00fai, h\u1ea3i \u0111\u1ea3o ho\u1eb7c nh\u1eefng v\u00f9ng xa x\u00f4i, h\u1ebbo l\u00e1nh kh\u00e1c m\u00e0 vi\u1ec7c \u0111i l\u1ea1i g\u1eb7p kh\u00f3 kh\u0103n v\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1ea1i n\u01a1i b\u1ecb x\u1eed ph\u1ea1t th\u00ec quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ec3 t\u1ed5 ch\u1ee9c thi h\u00e0nh.<\/span>
\n3. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf cho c\u01a1 quan ti\u1ebfp nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 thi h\u00e0nh theo quy \u0111\u1ecbnh. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 chi ph\u00ed v\u1eadn chuy\u1ec3n h\u1ed3 s\u01a1 vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf chuy\u1ec3n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 sang c\u01a1 quan kh\u00e1c \u0111\u1ec3 thi h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2 \u0110i\u1ec1u n\u00e0y th\u00ec c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n ph\u1ea1t, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u1ec3 thi h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 40. N\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span>
\na) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, c, Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 ghi th\u1eddi h\u1ea1n nhi\u1ec1u h\u01a1n 10 ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n ph\u1ea1t trong th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t t\u1ea1i v\u00f9ng s\u00e2u, v\u00f9ng xa, bi\u00ean gi\u1edbi, mi\u1ec1n n\u00fai m\u00e0 vi\u1ec7c \u0111i l\u1ea1i kh\u00f3 kh\u0103n th\u00ec c\u00f3 th\u1ec3 n\u1ed9p ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m thu ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 v\u00e0 n\u1ed9p t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u00e0i kho\u1ea3n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 07 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n ph\u1ea1t. <\/span>
\nc) C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf b\u1ecb ph\u1ea1t ti\u1ec1n ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t m\u1ed9t l\u1ea7n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. Vi\u1ec7c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na) B\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n; t\u1eeb 200.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c;<\/span>
\nb) C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t \u0111ang g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t v\u1ec1 kinh t\u1ebf v\u00e0 c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n. <\/span>
\n\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 h\u1ecdc t\u1eadp, l\u00e0m vi\u1ec7c x\u00e1c nh\u1eadn ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t v\u1ec1 kinh t\u1ebf; \u0111\u1ed1i v\u1edbi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3) ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng c\u00f3 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u1ea5p tr\u00ean m\u00e0 th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp l\u00e0 ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n ph\u1ea1t g\u1eedi ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong \u0111\u00f3 n\u00eau l\u00fd do kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf \u0111\u1ec3 ng\u01b0\u1eddi ra quy\u1ec1n x\u1eed ph\u1ea1t xem x\u00e9t, gi\u1ea3i quy\u1ebft.<\/span>
\n3. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n kh\u00f4ng qu\u00e1 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c; s\u1ed1 l\u1ea7n n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 l\u1ea7n. M\u1ee9c n\u1ed9p ph\u1ea1t l\u1ea7n th\u1ee9 nh\u1ea5t t\u1ed1i thi\u1ec3u l\u00e0 40% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t. <\/span>
\n4. Ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n. Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 41. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t<\/span><\/strong><\/p>\n

1. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai thi\u1ebfu thu\u1ebf ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra th\u00ec \u00e1p d\u1ee5ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu t\u00ednh cho th\u1eddi gian ch\u1eadm n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf truy thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo m\u1ee9c 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n2. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t<\/span>
\na) C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t, ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t so v\u1edbi th\u1eddi h\u1ea1n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u01b0a n\u1ed9p. <\/span>
\nb) Kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t trong th\u1eddi gian xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m ph\u1ea7n c\u00f2n l\u1ea1i ti\u1ec1n ph\u1ea1t ho\u1eb7c cho ph\u00e9p n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n; c\u00e1 nh\u00e2n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n3. S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t, th\u1eddi h\u1ea1n ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong><\/span>
\n\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/span><\/p>\n

\u0110<\/span>i\u1ec1u 42. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/span>
\n2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 61\/2007\/TT-BTC ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. \u00c1p d\u1ee5ng v\u0103n b\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span>
\na) Vi\u1ec7c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2013 \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span>
\nb) \u00c1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t; quy \u0111\u1ecbnh v\u1ec1 ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t kh\u00e1c c\u00f3 l\u1ee3i cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2013 m\u00e0 sau \u0111\u00f3 m\u1edbi b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111ang xem x\u00e9t, gi\u1ea3i quy\u1ebft.<\/span>
\nc) \u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \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 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f2n khi\u1ebfu n\u1ea1i th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u1ec3 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 43. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/strong>
\n1. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ch\u1ec9 \u0111\u1ea1o vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t trong to\u00e0n ng\u00e0nh, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Th\u1ee7 tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c ki\u1ec3m tra vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u1ea5p d\u01b0\u1edbi.<\/span>
\n3. Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y Ph\u1ee5 l\u1ee5c m\u1eabu bi\u00ean b\u1ea3n, m\u1eabu quy\u1ebft \u0111\u1ecbnh, tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam d\u00f2ng v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00e0nh vi vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh l\u1eadp bi\u00ean b\u1ea3n v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span>
\n4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC – Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 Thu\u1ebf. M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[709],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5710"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5710"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5710\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5710"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}