{"id":17407,"date":"2024-07-04T15:15:33","date_gmt":"2024-07-04T15:15:33","guid":{"rendered":"https:\/\/bizlawyer.vn\/?p=17407"},"modified":"2024-07-04T15:15:33","modified_gmt":"2024-07-04T15:15:33","slug":"cac-truong-hop-bi-dinh-chi-hanh-nghe-kinh-doanh-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/cac-truong-hop-bi-dinh-chi-hanh-nghe-kinh-doanh-dich-vu-ke-toan","title":{"rendered":"C\u00c1C TR\u01af\u1edcNG H\u1ee2P B\u1eca \u0110\u00ccNH CH\u1ec8 H\u00c0NH NGH\u1ec0 KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N"},"content":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 23\/2024\/TT-BTC quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/i><\/p>\n

\u0110\u1ebfn nay, sau h\u01a1n 3 th\u1eadp k\u1ef7 ph\u00e1t tri\u1ec3n, th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ph\u00e1t tri\u1ec3n t\u00edch c\u1ef1c. Tuy nhi\u00ean, v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean ch\u01b0a tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Do \u0111\u00f3, c\u1ea7n ph\u1ea3i c\u00f3 c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh, ch\u1ea5n ch\u1ec9nh k\u1ecbp th\u1eddi. <\/span><\/p>\n

Ng\u00e0y 12\/4\/2024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 23\/2024\/TT-BTC (\u201cTh\u00f4ng t\u01b0 s\u1ed1 23\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c thay \u0111\u1ed5i n\u1ed5i b\u1eadt d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/7\/2024<\/b><\/h2>\n

Theo \u0111\u00f3, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t<\/i><\/b>, th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p: C\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng; Kh\u00f4ng ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra, thanh tra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n; Kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 67 <\/span>Lu\u1eadt K\u1ebf to\u00e1n 2015<\/span><\/a>.<\/span><\/p>\n

Th\u1ee9 hai<\/i><\/b>, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f3 \u0111\u1ee7 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

Th\u1ee9 ba<\/i><\/b>, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 vi ph\u1ea1m c\u00e1c tr\u00e1ch nhi\u1ec7m sau: S\u1eed d\u1ee5ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n; Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thanh tra, ki\u1ec3m tra vi\u1ec7c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

V\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><\/p>\n

Theo Th\u00f4ng t\u01b0 n\u00e0y, Doanh thu d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m doanh thu t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 sau: d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng; d\u1ecbch v\u1ee5 l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n theo b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng h\u00e0ng n\u0103m.<\/span><\/p>\n

V\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n c\u00f3 doanh thu t\u1eeb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trung b\u00ecnh trong 3 n\u0103m li\u1ec1n k\u1ec1 t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra tr\u1ef1c ti\u1ebfp s\u1ebd th\u1ef1c hi\u1ec7n 3 n\u0103m\/l\u1ea7n. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra tr\u1ef1c ti\u1ebfp s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t 5 n\u0103m\/l\u1ea7n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra c\u0103n c\u1ee9 v\u00e0o doanh thu d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trung b\u00ecnh\/n\u0103m trong 3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra.<\/span><\/p>\n

H\u00e0ng n\u0103m, c\u0103n c\u1ee9 v\u00e0o th\u1eddi h\u1ea1n ki\u1ec3m tra tr\u1ef1c ti\u1ebfp \u0111\u1ecbnh k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh r\u00e0 so\u00e1t, l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra, t\u1ed5ng h\u1ee3p danh s\u00e1ch \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong n\u0103m v\u00e0 th\u00f4ng b\u00e1o cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ki\u1ec3m tra ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u cu\u1ed9c ki\u1ec3m tra.<\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 23\/2024\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2024.<\/b><\/p>\n

B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n

Bizlawyer h\u00e2n h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd B\u1ea1n \u0111\u1ecdc!<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 23\/2024\/TT-BTC quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0110\u1ebfn nay, sau h\u01a1n 3 th\u1eadp k\u1ef7 ph\u00e1t tri\u1ec3n, th\u1ecb […]<\/p>\n","protected":false},"author":14,"featured_media":17406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17407","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\/17407","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=17407"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/17407\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/17406"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=17407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=17407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=17407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}