{"id":676,"date":"2018-04-01T10:35:55","date_gmt":"2018-04-01T10:35:55","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-kiem-toan-doc-lap"},"modified":"2018-04-01T10:35:55","modified_gmt":"2018-04-01T10:35:55","slug":"quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-kiem-toan-doc-lap","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp"},"content":{"rendered":"

Ng\u00e0y 12\/03\/2018, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/05\/2018.<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c, c\u00e1c t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh; ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u01a1 quan t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/span><\/span><\/p>\n

2. Quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. <\/span><\/span><\/span><\/p>\n

3. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m, bao g\u1ed3m: Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 thi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua bi\u00ean gi\u1edbi; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0111\u1ed3ng th\u1eddi \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n th\u00edch h\u1ee3p \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 cho th\u1ea5y th\u00e1i \u0111\u1ed9 nghi\u00eam kh\u1eafc c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n   nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 trung th\u1ef1c, kh\u00e1ch quan, ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 12\/03\/2018, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/05\/2018. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau: 1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1c c\u00e1 nh\u00e2n, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-676","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/676","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=676"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/676\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}