{"id":13279,"date":"2020-12-04T07:08:07","date_gmt":"2020-12-04T07:08:07","guid":{"rendered":"https:\/\/bizlawyer.vn\/the-level-of-fines-for-the-administrative-violation-of-taxes-and-invoices"},"modified":"2020-12-04T07:09:25","modified_gmt":"2020-12-04T07:09:25","slug":"muc-phat-tien-doi-voi-hanh-vi-vi-pham-hanh-chinh-ve-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/muc-phat-tien-doi-voi-hanh-vi-vi-pham-hanh-chinh-ve-thue-hoa-don","title":{"rendered":"M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u201c<\/span><b>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">\u201d) quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng l\u01b0u \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1: <\/span><i><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><b>Ch\u1ee7 th\u1ec3 vi ph\u1ea1m<\/b><\/td>\n<td colspan=\"2\"><b>L\u0129nh v\u1ef1c<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Th\u1ee7 t\u1ee5c Thu\u1ebf<\/b><\/td>\n<td><b>H\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>T\u1ed5 ch\u1ee9c<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 200 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>C\u00e1 nh\u00e2n<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong l\u0129nh v\u1ef1c Th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 H\u00f3a \u0111\u01a1n n\u00eau tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh M\u1ee9c ph\u1ea1t ti\u1ec1n trong<\/span> <span style=\"font-weight: 400;\">03 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><i><span style=\"font-weight: 400;\">\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 mi\u1ec5n, gi\u1ea3m, ho\u00e0n:<\/span><\/i><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t ti\u1ec1n l\u00e0 20% s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf:<\/span><\/i><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng tr\u00edch v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, ng\u01b0\u1eddi b\u1ea3o l\u00e3nh n\u1ed9p ti\u1ec1n thu\u1ebf):<\/span><\/i><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t 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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft v\u1ec1 m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 \u0111ang n\u1eb1m r\u1ea3i r\u00e1c ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, c\u1ee5 th\u1ec3 l\u00e0 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC (h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh); Th\u00f4ng t\u01b0 10\/2014\/TT-BTC (h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/span><\/p>\n<p><b><i>Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n!<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP\u201d) quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng l\u01b0u \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1: M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13279","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\/13279","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=13279"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13279\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/13275"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}