{"id":633,"date":"2022-04-02T21:38:53","date_gmt":"2022-04-02T14:38:53","guid":{"rendered":"http:\/\/kthtx.vn\/?p=633"},"modified":"2022-04-02T21:38:54","modified_gmt":"2022-04-02T14:38:54","slug":"muc-xu-phat-doi-voi-cac-hanh-vi-vi-pham-chung-tu-ke-toan","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2022\/04\/02\/muc-xu-phat-doi-voi-cac-hanh-vi-vi-pham-chung-tu-ke-toan\/","title":{"rendered":"M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n"},"content":{"rendered":"\n<p>Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong n\u0103m 2021 c\u00f3 th\u1ec3 b\u1ecb ch\u1ecbu m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00ean t\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n m\u00e0 b\u1ea1n \u0111\u1ecdc c\u1ea7n c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh chung.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Ki\u1ebfn th\u1ee9c v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><em><strong>Kh\u00e1i ni\u1ec7m:&nbsp;<\/strong><\/em>Ch\u1ee9ng t\u1eeb K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, t\u01b0 li\u1ec7u \u1edf \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/li><li><em><strong>M\u1ed9t s\u1ed1 lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn g\u1ed3m c\u00f3:<\/strong><\/em>&nbsp;B\u1ea3ng ch\u1ea5m c\u00f4ng;&nbsp;Phi\u1ebfu nh\u1eadp, xu\u1ea5t kho; Phi\u1ebfu thu, phi\u1ebfu chi;&nbsp;Bi\u00ean lai thu ti\u1ec1n;&nbsp;Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n;&nbsp;Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;&nbsp;H\u00f3a \u0111\u01a1n GTGT; H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u2026<\/li><li><em><strong>Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/em><\/li><\/ul>\n\n\n\n<p>&#8211; C\u0103n c\u1ee9 theo c\u00f4ng d\u1ee5ng g\u1ed3m c\u00f3: Ch\u1ee9ng t\u1eeb m\u1ec7nh l\u1ec7nh; Ch\u1ee9ng t\u1eeb ch\u1ea5p h\u00e0nh; Ch\u1ee9ng t\u1eeb th\u1ee7 t\u1ee5c; Ch\u1ee9ng t\u1eeb li\u00ean h\u1ee3p.<\/p>\n\n\n\n<p>&#8211; C\u0103n c\u1ee9 theo tr\u00ecnh t\u1ef1 l\u1eadp g\u1ed3m c\u00f3: Ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u; Ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p.<\/p>\n\n\n\n<p>&#8211; C\u0103n c\u1ee9 theo ph\u01b0\u01a1ng th\u1ee9c l\u1eadp g\u1ed3m c\u00f3: Ch\u1ee9ng t\u1eeb m\u1ed9t l\u1ea7n<strong>;&nbsp;<\/strong>Ch\u1ee9ng t\u1eeb nhi\u1ec1u l\u1ea7n<\/p>\n\n\n\n<p>&#8211; C\u0103n c\u1ee9 theo n\u1ed9i dung c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u1ea3n \u00e1nh g\u1ed3m c\u00f3: Ch\u1ee9ng t\u1eeb v\u1ec1 Ch\u1ec9 ti\u00eau lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng; Ch\u1ee9ng t\u1eeb v\u1ec1 Ch\u1ec9 ti\u00eau h\u00e0ng t\u1ed3n kho; Ch\u1ee9ng t\u1eeb v\u1ec1 Ch\u1ec9 ti\u00eau b\u00e1n h\u00e0ng; Ch\u1ee9ng t\u1eeb v\u1ec1 Ch\u1ec9 ti\u00eau ti\u1ec1n t\u1ec7; Ch\u1ee9ng t\u1eeb v\u1ec1 Ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p>&#8211; C\u0103n c\u1ee9 theo d\u1ea1ng th\u1ec3 hi\u1ec7n g\u1ed3m c\u00f3: Ch\u1ee9ng t\u1eeb b\u00ecnh th\u01b0\u1eddng; Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a h\u00e0nh vi vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n, ngh\u1ecb \u0111\u1ecbnh sau: Lu\u1eadt k\u1ebf to\u00e1n n\u0103m 2015; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n n\u0103m 2021<\/strong><\/h2>\n\n\n\n<p><strong><em>2.1. H\u00e0nh vi vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 m\u1ee9c ph\u1ea1t n\u0103m 2021<\/em><\/strong><\/p>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP ban h\u00e0nh ng\u00e0y 12\/03\/2018 n\u00eau r\u00f5:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 3 \u2013 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau: M\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu theo y\u00eau c\u1ea7u; Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; D\u00f9ng b\u00fat m\u1ef1c m\u00e0u \u0111\u1ecf, m\u1ef1c phai m\u00e0u \u0111\u1ec3 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; D\u00f9ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n \u0111\u00f3ng k\u00fd v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; Ch\u1ee9ng t\u1eeb chi ti\u1ec1n kh\u00f4ng k\u00fd theo t\u1eebng li\u00ean.<\/li><li>M\u1ee9c ph\u1ea1t t\u1eeb 5 \u2013 10 tri\u1ec7u n\u1ebfu doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c vi ph\u1ea1m m\u1ed9t trong s\u1ed1 c\u00e1c h\u00e0nh vi sau: Kh\u00f4ng \u0111\u1ee7 s\u1ed1 li\u00ean theo quy \u0111\u1ecbnh c\u1ee7a m\u1ed7i lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; Ch\u1ee9ng t\u1eeb ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung thu\u1ed9c tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi k\u00fd \u0111\u00e3 k\u00fd; Ng\u01b0\u1eddi k\u00fd ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n; Ch\u1eef k\u00fd c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t m\u1eabu ho\u1eb7c kh\u00f4ng gi\u1ed1ng v\u1edbi m\u1eabu ch\u1eef k\u00fd \u0111\u00e3 \u0111\u0103ng k\u00fd; Kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; Kh\u00f4ng d\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ra ti\u1ebfng Vi\u1ec7t theo quy \u0111\u1ecbnh; \u0110\u1ec3 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111ang trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/li><li>M\u1ee9c ph\u1ea1t t\u1eeb 20 \u2013 30 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u1edbi c\u00e1c h\u00e0nh vi sau: C\u1ed1 t\u00ecnh ho\u1eb7c th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi gi\u1ea3 m\u1ea1o, khai man ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; N\u1ed9i dung tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c li\u00ean ch\u1ee9ng t\u1eeb; C\u1ed1 t\u00ecnh kh\u00f4ng l\u1eadp ho\u1eb7c l\u1eadp nhi\u1ec1u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh; Th\u1ef1c hi\u1ec7n chi ti\u1ec1n khi ch\u1ee9ng t\u1eeb chi ti\u1ec1n ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/li><\/ul>\n\n\n\n<p>Ngo\u00e0i vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ph\u1ea1t theo \u0111\u00fang quy \u0111\u1ecbnh, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c ph\u00f9 h\u1ee3p kh\u00e1c theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n<p><strong><em>2.2. Vi ph\u1ea1m quy \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi<\/em><\/strong><\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 10 \u2013 40 tri\u1ec7u \u0111\u1ed3ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 10 \u2013 20 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu vi ph\u1ea1m c\u00e1c h\u00e0nh vi sau: Th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i c\u1ee7a Vi\u1ec7t Nam; Kh\u00f4ng thi\u1ebft l\u1eadp c\u00e1c h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i khi th\u1ef1c hi\u1ec7n vi\u1ec7c giao k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi t\u1ea1i Vi\u1ec7t Nam;<\/li><li>Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 30 \u2013 40 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i n\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh n\u00e0y s\u1ebd b\u1ecb \u00e1p d\u1ee5ng h\u00ecnh ph\u1ea1t b\u1ed5 sung l\u00e0 b\u1ecb t\u01b0\u1edbc quy\u1ec1n Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi. Th\u1eddi h\u1ea1n t\u01b0\u1edbc t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li><\/ul>\n\n\n\n<p><strong><em>Vi ph\u1ea1m v\u1ec1 vi\u1ec7c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/em><\/strong><\/p>\n\n\n\n<p>T\u1ea1i \u0111i\u1ec1u 15, N\u0110 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn c\u00e1c h\u00e0nh vi l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ph\u1ea1t c\u1ea3nh c\u00e1o v\u1edbi c\u00e1c h\u00e0nh vi: Th\u1ef1c hi\u1ec7n vi\u1ec7c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ch\u1eadm h\u01a1n so v\u1edbi quy \u0111\u1ecbnh t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean; S\u1eafp x\u1ebfp t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong khi l\u01b0u tr\u1eef kh\u00f4ng theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh nghi\u1ec7p v\u1ee5 v\u00e0 theo k\u1ef3 k\u1ebf to\u00e1n.&nbsp;<\/li><li>Ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: T\u00e0i li\u1ec7u l\u01b0u tr\u1eef kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh; C\u01a1 s\u1edf b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f4ng ty kh\u00f4ng \u0111\u1ea3m b\u1ea3o an to\u00e0n; Trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i, ph\u1ee5c h\u1ed3i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i.<\/li><li>Ph\u1ea1t ti\u1ec1n t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: Ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; Quy tr\u00ecnh ti\u00eau h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh nh\u01b0: Kh\u00f4ng th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y, kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y\u2026<\/li><\/ul>\n\n\n\n<p><strong><em>2.3. Vi ph\u1ea1m v\u1ec1 vi\u1ec7c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.&nbsp;<\/em><\/strong><\/p>\n\n\n\n<p>C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP, ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong vi\u1ec7c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>B\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: Th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p ho\u1eb7c c\u00f4ng khai BCTC ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n d\u01b0\u1edbi 03 th\u00e1ng.<\/li><li>B\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 10 tri\u1ec7u \u0111\u1ebfn \u0111\u1ed3ng \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: BCTC \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh; N\u1ed9p ho\u1eb7c c\u00f4ng khai BCTC kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; N\u1ed9p ho\u1eb7c c\u00f4ng khai BCTC ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean;<\/li><li>B\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: N\u1ed9i dung c\u00f4ng khai trong BCTC l\u00e0 sai s\u1ef1 th\u1eadt; Cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/li><li>B\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau: C\u1ed1 t\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p ho\u1eb7c c\u00f4ng khai BCTC theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong n\u0103m 2021 c\u00f3 th\u1ec3 b\u1ecb ch\u1ecbu m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00ean t\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[83],"tags":[90],"class_list":["post-633","post","type-post","status-publish","format-standard","hentry","category-ke-toan","tag-xu-phat-chung-tu","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=633"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/633\/revisions"}],"predecessor-version":[{"id":634,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/633\/revisions\/634"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}