Ng\u00e0y 19\/12\/2019 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 s\u1ed1 87\/2019\/TT-BTC Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/02\/2020.
\nTh\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, m\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a063\/2019\/N\u0110-CP\u00a0ng\u00e0y 11 th\u00e1ng 7 n\u0103m 2019 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, s\u1eed\u00a0d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m ch\u1ed1ng l\u00e3ng ph\u00ed; d\u1ef1 tr\u1eef qu\u1ed1c gia; kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a063\/2019\/N\u0110-CP).
\nT\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc nh\u01b0 sau:
\nH\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f3 trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao;
\nH\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb sai ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb sai so v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb g\u1ed1c t\u1ea1i \u0111\u01a1n v\u1ecb, nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;
\nH\u00e0nh vi\u00a0l\u1eadp h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb gi\u1ea3 m\u1ea1o \u0111\u1ec3 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;
\nH\u00e0nh vi vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 thanh to\u00e1n c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;
\nH\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t cam k\u1ebft chi;
\nH\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c, th\u1eddi h\u1ea1n thanh to\u00e1n t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;
\nH\u00e0nh vi\u00a0vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;
\nH\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd gi\u1ea3 m\u1ea1o \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.
\nM\u1ed7i h\u00e0nh vi vi ph\u1ea1m s\u1ebd c\u00f3 t\u1eebng ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00e1c nhau. Th\u00f4ng t\u01b0 gi\u00fap cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 : T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc; Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc; Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 19\/12\/2019 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 s\u1ed1 87\/2019\/TT-BTC Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/02\/2020. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, m\u1ee9c x\u1eed ph\u1ea1t, […]<\/p>\n","protected":false},"author":3,"featured_media":10440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=10444"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10444\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/10440"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=10444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=10444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=10444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}