Ng\u00e0y 26\/12\/2018 B\u1ed9 C\u00f4ng th\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BCT v\u1ec1 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kinh doanh thu\u1ed1c l\u00e1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 19\/02\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BCT quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh thu\u1ed1c l\u00e1 nh\u01b0 sau:
\n–\tPh\u1ed1i h\u1ee3p v\u1edbi \u0110o\u00e0n ki\u1ec3m tra, c\u01a1 quan ki\u1ec3m tra trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed1c l\u00e1 t\u1ea1i n\u01a1i ki\u1ec3m tra;
\n–\tCung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed1c l\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y;
\n–\tCh\u1ea5p h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra, \u0110o\u00e0n ki\u1ec3m tra v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;
\n–\tTh\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o:
\n+ T\u00ecnh h\u00ecnh kh\u1eafc ph\u1ee5c c\u00e1c l\u1ed7i vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh kinh doanh \u0111\u1ebfn c\u01a1 quan ki\u1ec3m tra;
\n+ T\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed1c l\u00e1 khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
\n–\tDuy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1ed1c l\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;
\n–\tKh\u1eafc ph\u1ee5c c\u00e1c l\u1ed7i kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c n\u00eau trong bi\u00ean b\u1ea3n ki\u1ec3m tra theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ki\u1ec3m tra, \u0110o\u00e0n ki\u1ec3m tra;
\n–\tKhi\u1ebfu n\u1ea1i k\u1ebft lu\u1eadn c\u1ee7a \u0110o\u00e0n ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nNh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BCT \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh thu\u1ed1c l\u00e1. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 \u00e1p d\u1ee5ng c\u00e1c ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 26\/12\/2018 B\u1ed9 C\u00f4ng th\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BCT v\u1ec1 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kinh doanh thu\u1ed1c l\u00e1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 19\/02\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BCT quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh […]<\/p>\n","protected":false},"author":3,"featured_media":6697,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6696","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\/6696","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=6696"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6696\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6697"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}