{"id":12724,"date":"2020-11-09T10:05:35","date_gmt":"2020-11-09T10:05:35","guid":{"rendered":"https:\/\/bizlawyer.vn\/principles-of-sanctioning-administrative-violations-of-tax-and-invoices"},"modified":"2020-11-09T10:11:45","modified_gmt":"2020-11-09T10:11:45","slug":"nguyen-tac-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/nguyen-tac-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don","title":{"rendered":"Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020.<\/span><\/p>\n

Theo \u0111\u00f3, nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:\u00a0<\/span><\/p>\n

    \n
  1. Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n
  2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
  3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ol>\n

    a)<\/span> Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai m\u1ed9t ho\u1eb7c nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf th\u00ec h\u00e0nh vi khai sai 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 khai sai ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m nhi\u1ec1u l\u1ea7n;<\/span><\/p>\n

    b)<\/span> Tr\u01b0\u1eddng h\u1ee3p 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 k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0ng c\u00f9ng m\u1ed9t s\u1eafc thu\u1ebf th\u00ec ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p trong s\u1ed1 h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm n\u1ed9p c\u00f3 h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm n\u1ed9p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf th\u00ec t\u00e1ch ri\u00eang \u0111\u1ec3 x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf;<\/span><\/p>\n

    c)<\/span> Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p nhi\u1ec1u th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o c\u00f9ng lo\u1ea1i v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t h\u00e0nh vi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 khung ph\u1ea1t ti\u1ec1n cao nh\u1ea5t trong s\u1ed1 c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng vi ph\u1ea1m nhi\u1ec1u l\u1ea7n;<\/span><\/p>\n

    d)<\/span> H\u00e0nh vi vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a04. Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u00f3 nhi\u1ec1u th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nhi\u1ec1u h\u01a1n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a05. \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n 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 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 v\u00e0 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020. Theo \u0111\u00f3, nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:\u00a0 Vi\u1ec7c x\u1eed […]<\/p>\n","protected":false},"author":3,"featured_media":12720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12724","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\/12724","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=12724"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12724\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/12720"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=12724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=12724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=12724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}