{"id":14419,"date":"2018-07-17T10:17:27","date_gmt":"2018-07-17T03:17:27","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14419"},"modified":"2022-03-20T10:21:39","modified_gmt":"2022-03-20T03:21:39","slug":"2-235-nen-them-quyen-cho-co-quan-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-235-nen-them-quyen-cho-co-quan-thue\/","title":{"rendered":"2.235. N\u00ean th\u00eam quy\u1ec1n cho c\u01a1 quan thu\u1ebf?"},"content":{"rendered":"(TN) –<\/strong>\u00a0<\/strong>Theo d\u1ef1 th\u1ea3o, ngo\u00e0i quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can, t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/strong><\/p>\n

\"\"<\/p>\n

Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c Thu\u1ebf Q.1, TP.HCM<\/p>\n

\u1ea2NH: NG\u1eccC D\u01af\u01a0NG<\/p>\n

\u0110<\/strong>\u01b0\u1ee3c b\u00e1n tang v\u1eadt<\/strong><\/p>\n

C\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c d\u1ef1 th\u1ea3o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn g\u1ea7n \u0111\u00e2y. Theo \u0111\u00f3, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/p>\n

Theo quy \u0111\u1ecbnh chung, tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111i\u1ec1u tra trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra t\u1ed9i ph\u1ea1m v\u1ec1thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Th\u1ebf nh\u01b0ng d\u1ef1 th\u1ea3o lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u1ea1i quy \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf, n\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra c\u00f3 bi\u1ec3u hi\u1ec7n t\u1ea9u t\u00e1n, ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00ec thanh tra vi\u00ean thu\u1ebf \u0111ang thi h\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt \u0111\u00f3. Trong th\u1eddi h\u1ea1n 24 gi\u1edd k\u1ec3 t\u1eeb khi t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt, thanh tra vi\u00ean thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt. Trong th\u1eddi h\u1ea1n<\/p>\n

8 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i xem x\u00e9t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef. Vi\u1ec7c t\u1ea1m gi\u1eef ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u1ed3ng \u00fd vi\u1ec7c t\u1ea1m gi\u1eef, thanh tra vi\u00ean thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1ea1i t\u00e0i li\u1ec7u, tang v\u1eadt trong th\u1eddi h\u1ea1n 8 gi\u1edd l\u00e0m vi\u1ec7c.<\/p>\n

Tang v\u1eadt \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf \u0111\u00e2y g\u1ed3m ti\u1ec1n VN, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd, kim kh\u00ed qu\u00fd v\u00e0 nh\u1eefng v\u1eadt thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd \u0111\u1eb7c bi\u1ec7t ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ph\u1ea3i ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n v\u00e0 t\u1ed5 ch\u1ee9c b\u00e1n ngay \u0111\u1ec3 tr\u00e1nh t\u1ed5n th\u1ea5t. Ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t. Th\u1eddi gian t\u1ea1m gi\u1eef tang v\u1eadt l\u00e0 10 ng\u00e0y, nh\u01b0ng nh\u1eefng v\u1ee5 vi\u1ec7c ph\u1ee9c t\u1ea1p, c\u1ea7n ti\u1ebfn h\u00e0nh x\u00e1c minh c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 60 ng\u00e0y.<\/p>\n

Ngo\u00e0i ra, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 n\u01a1i \u1edf th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Khi th\u1ef1c hi\u1ec7n kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt ph\u1ea3i c\u00f3 m\u1eb7t ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m v\u1eafng m\u1eb7t m\u00e0 vi\u1ec7c kh\u00e1m kh\u00f4ng th\u1ec3 tr\u00ec ho\u00e3n th\u00ec ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n v\u00e0 hai ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt v\u00e0o ban \u0111\u00eam, ng\u00e0y l\u1ec5, ng\u00e0y t\u1ebft, khi ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m c\u00f3 vi\u1ec7c hi\u1ebfu, vi\u1ec7c h\u1ec9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea1m ph\u00e1p qu\u1ea3 tang v\u00e0 ph\u1ea3i ghi r\u00f5 l\u00fd do v\u00e0o bi\u00ean b\u1ea3n.<\/p>\n

D\u1ec5 l\u1ea1m quy<\/strong>\u1ec1<\/strong>n<\/strong><\/p>\n

Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang, cho r\u1eb1ng trong thanh tra thu\u1ebf m\u00e0 c\u00e1n b\u1ed9 thu\u1ebf m\u1edbi th\u1ea5y c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt, b\u00e1n tang v\u1eadt l\u00e0 h\u00e0ng h\u00f3a\u2026 th\u00ec kh\u00f4ng \u1ed5n. \u0110\u1ec3 k\u1ebft t\u1ed9i c\u00f3 tr\u1ed1n thu\u1ebf hay kh\u00f4ng c\u1ea7n ph\u1ea3i ra t\u00f2a v\u00e0 l\u00fac \u0111\u00f3 m\u1edbi th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p khi t\u00f2a tuy\u00ean \u00e1n c\u00f3 tr\u1ed1n thu\u1ebf hay kh\u00f4ng. Nhi\u1ec1u khi “d\u1ea5u hi\u1ec7u” ch\u01b0a h\u1eb3n l\u00e0 b\u1ea3n ch\u1ea5t tr\u1ed1n thu\u1ebf. N\u1ebfu kh\u00f4ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u00f5 r\u00e0ng r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u1ea1m quy\u1ec1n, ph\u00e1t sinh ti\u00eau c\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, c\u0169ng nh\u01b0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u00e2m ph\u1ea1m.<\/p>\n

\u00d4ng Tr\u1ea7n Xoa cho r\u1eb1ng vi\u1ec7c kh\u00e1m x\u00e9t l\u00e0 vi\u1ec7c c\u1ee7a c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i b\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. N\u1ebfu cho c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ec1n \u0111i\u1ec1u tra, kh\u00e1m x\u00e9t l\u00e0 \u0111\u00e3 l\u00e0m ph\u1ea7n vi\u1ec7c c\u1ee7a c\u01a1 quan c\u00f4ng an. N\u1ebfu nh\u01b0 kh\u00f4ng cho c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u tra th\u00ec nh\u1eefng bi\u1ec7n ph\u00e1p nh\u01b0 t\u1ea1m gi\u1eef, kh\u00e1m x\u00e9t trong thanh tra c\u1ea7n ph\u1ea3i xem l\u1ea1i, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n. \u00d4ng Tr\u1ea7n Xoa cho r\u1eb1ng c\u01a1 quan thu\u1ebfc\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f4ng an \u0111\u1ec3 th\u1ef1c hi\u1ec7n khi th\u1ea5y r\u00f5 h\u00e0nh vi tr\u1ed1n thu\u1ebf, ch\u1ee9 kh\u00f4ng n\u00ean giao h\u1eb3n quy\u1ec1n cho c\u01a1 quan thu\u1ebf.<\/p>\n

Lu\u1eadt s\u01b0<\/em> Tr<\/em>\u01b0\u01a1<\/em>ng Thanh <\/em>\u0110<\/em>\u1ee9c,<\/em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt TNHH ANVI<\/em>, \u1ee7ng h\u1ed9 vi\u1ec7c trao quy<\/em>\u1ec1<\/em>n cho c\u01a1<\/em> qu<\/em>an thu<\/em>\u1ebf<\/em> trong vi\u1ec7c \u0111i<\/em>\u1ec1<\/em>u tra, kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n v\u00ec l<\/em>\u0129<\/em>nh v<\/em>\u1ef1c thu<\/em>\u1ebf<\/em> \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n s\u00e2u m\u00e0 n<\/em>\u1ebf<\/em>u ch\u1edd chuy\u1ec3n qua c\u01a1<\/em> quan c\u00f4ng an th\u00ec r<\/em>\u1ea5t l\u00e2u m\u1edbi \u0111\u01b0<\/em>a v<\/em>\u1ee5 vi\u1ec7c ra x\u00e9t x\u1eed. Tuy nhi\u00ean, \u00f4ng <\/em>\u0110<\/em>\u1ee9c c<\/em>\u0169<\/em>ng l<\/em>\u01b0<\/em>u \u00fd c<\/em>\u01a1<\/em> quan thu<\/em>\u1ebf<\/em> c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00e1ch b\u1ea1ch gi\u1eefa b\u1ed9 ph\u1eadn th\u1ef1c thi v\u00e0 x\u1eed l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng \u201cv\u1eeba \u0111\u00e1 b\u00f3ng, v\u1eeba th\u1ed5i c\u00f2i\u201d, nh<\/em>\u0169<\/em>ng nhi<\/em>\u1ec5u doanh nghi\u1ec7p.<\/em><\/p>\n

Thanh Xu\u00e2n<\/a><\/h4>\n

xuanthanhnien@gmail.com<\/a><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

Thanh ni\u00ean (T\u00e0i ch\u00ednh Kinh doanh) 17-7-2018:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/tai-chinh-kinh-doanh\/nen-them-quyen-cho-co-quan-thue-983874.html<\/em><\/a><\/p>\n

\u00a0<\/em>(98\/1.015)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) –\u00a0Theo d\u1ef1 th\u1ea3o, ngo\u00e0i quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can, t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf. Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c Thu\u1ebf Q.1, TP.HCM \u1ea2NH: NG\u1eccC […]<\/p>\n","protected":false},"author":3,"featured_media":14420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.235. N\u00ean th\u00eam quy\u1ec1n cho c\u01a1 quan thu\u1ebf? - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-235-nen-them-quyen-cho-co-quan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.235. N\u00ean th\u00eam quy\u1ec1n cho c\u01a1 quan thu\u1ebf?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TN) –\u00a0Theo d\u1ef1 th\u1ea3o, ngo\u00e0i quy\u1ec1n kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n, kh\u1edfi t\u1ed1 b\u1ecb can, t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf. 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