Ng\u00e0y 26\/08\/2019 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 15\/10\/2019.
\nTheo \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 57\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thu h\u1ed3i n\u1ee3 khi:
\n\u0110\u1ed1i t\u01b0\u1ee3ng xem x\u00e9t:
\nKh\u00e1ch h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n do thi\u00ean tai, m\u1ea5t m\u00f9a, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, r\u1ee7i ro ch\u00ednh tr\u1ecb, chi\u1ebfn tranh g\u00e2y ra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd;
\nKh\u00e1ch h\u00e0ng b\u1ecb ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.
\nNh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.
\nKh\u00e1ch h\u00e0ng g\u1eb7p r\u1ee7i ro do nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.
\nKh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n n\u1ee3 x\u1ea5u (t\u1eeb nh\u00f3m 3 \u0111\u1ebfn nh\u00f3m 5) theo k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i n\u1ee3 theo quy \u0111\u1ecbnh;
\nTheo th\u1ecfa thu\u1eadn gi\u1eefa Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u1edbi kh\u00e1ch h\u00e0ng t\u1ea1i\u00a0H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c v\u00e0 b\u00ean b\u1ea3o \u0111\u1ea3m t\u1ea1i H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m kho\u1ea3n nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd (n\u1ebfu c\u00f3).
\nKho\u1ea3n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i nh\u01b0ng Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng th\u1ea9m \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 n\u1ebfu \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i th\u00ec kh\u00e1ch h\u00e0ng c\u0169ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 g\u1ed1c cho Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng theo \u0111\u00fang cam k\u1ebft.
\nPh\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau (sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt):
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m cao h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5\u00a0s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3: Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 theo th\u1ecfa thu\u1eadn gi\u1eefa Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u1edbi kh\u00e1ch h\u00e0ng t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c v\u00e0 b\u00ean b\u1ea3o \u0111\u1ea3m t\u1ea1i H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m kho\u1ea3n nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd (n\u1ebfu c\u00f3);
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3: Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c theo d\u00f5i, thu h\u1ed3i \u0111\u1ed1i v\u1edbi ph\u1ea7n n\u1ee3 c\u00f2n l\u1ea1i (g\u1ed1c, l\u00e3i) theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh ho\u1eb7c xem x\u00e9t \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.
\nNh\u01b0 v\u1eady, v\u1edbi vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC n\u00eau tr\u00ean, Ch\u00ednh ph\u1ee7, c\u0169ng nh\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ho\u00e0n thi\u1ec7n th\u00eam h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ti\u1ebfp c\u1eadn v\u1edbi ngu\u1ed3n v\u1ed1n, hi\u1ec7n th\u1ef1c h\u00f3a c\u00e1c cam k\u1ebft v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 26\/08\/2019 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 15\/10\/2019. Theo \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 57\/2019\/TT-BTC quy […]<\/p>\n","protected":false},"author":3,"featured_media":9940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9944","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\/9944","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=9944"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9944\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9940"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}