{"id":9867,"date":"2020-03-13T16:49:08","date_gmt":"2020-03-13T09:49:08","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9867"},"modified":"2022-03-03T09:11:09","modified_gmt":"2022-03-03T02:11:09","slug":"2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/","title":{"rendered":"2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai"},"content":{"rendered":"(B\u0110S) – Vi\u1ec7c cho h\u1ed3i t\u1ed1 t\u00ednh l\u1ea1i chi ph\u00ed c\u1ee7a n\u0103m 2017 – 2018 v\u00e0 k\u1ec3 c\u1ea3 2019 hay kh\u00f4ng, kh\u00f4ng b\u1eaft bu\u1ed9c. Vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1ch x\u1eed l\u00fd kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/strong><\/p>\n

\"\"<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 3 \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd<\/em><\/strong><\/p>\n

\u0110\u00e1nh gi\u00e1 v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, v\u1ea5n \u0111\u1ec1 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 nh\u01b0ng ch\u01b0a c\u00f3 hi\u1ec7u l\u1ef1c (\u0111\u1ebfn 01\/07\/2020 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c), m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012 v\u00e0 2016 c\u0169ng nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 v\u00e0 2014.<\/em><\/p>\n

\u201c\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m kh\u1ed1ng ch\u1ebf gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh m\u1ed9t c\u00e1ch b\u00ecnh th\u01b0\u1eddng m\u00e0 l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m t\u1edbi vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1. V\u00ec v\u1eady, n\u1ebfu kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch n\u00e0y th\u00ec gi\u1edbi h\u1ea1n tr\u1edf th\u00e0nh v\u00f4 l\u00fd, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi b\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1, th\u1eadm ch\u00ed vi ph\u1ea1m quy\u1ec1n t\u1ef1 do huy \u0111\u1ed9ng v\u1ed1n v\u00e0 t\u1ef1 do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n, c\u00e1ch th\u1ee9c kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u1ea5m theo lu\u1eadt\u201d.<\/em><\/p>\n

Theo LS \u0110\u1ee9c, s\u1edf d\u0129 ph\u1ea3i \u0111\u1eb7t ra gi\u1edbi h\u1ea1n n\u00e0y l\u00e0 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p chuy\u1ec3n gi\u00e1, nh\u1ea5t l\u00e0 li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch c\u00f4ng ty m\u1eb9 con, c\u00f4ng ty li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/em><\/p>\n

\u201cDo g\u1ea7n nh\u01b0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c c\u00e1c ch\u00ed ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn ph\u00eda n\u01b0\u1edbc ngo\u00e0i, n\u00ean ph\u00e1p lu\u1eadt c\u00e1c n\u01b0\u1edbc n\u00f3i chung, Vi\u1ec7t Nam n\u00f3i ri\u00eang bu\u1ed9c ph\u1ea3i \u0111\u1eb7t ra gi\u1edbi h\u1ea1n \u0111\u1ec3 ki\u1ec3m so\u00e1t, tr\u00e1nh gian l\u1eadn, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i. Tuy nhi\u00ean, ngay c\u1ea3 vi\u1ec7c \u0111\u00e3 \u0111\u1eb7t ra gi\u1edbi h\u1ea1n n\u00e0y, c\u0169ng v\u1eabn c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u gi\u1ea3i ph\u00e1p kh\u00e1c th\u00ec quy \u0111\u1ecbnh n\u00e0y m\u1edbi c\u00f3 \u00fd ngh\u0129a tr\u00ean th\u1ef1c t\u1ebf\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i H\u1ed9i th\u1ea3o “Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1” do Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c di\u1ec5n ra v\u00e0o th\u00e1ng 12\/2018, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c b\u00e0y t\u1ecf: \u201cM\u1eb7c d\u00f9 Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111i ti\u00ean phong l\u00ean ti\u1ebfng, ki\u1ebfn ngh\u1ecb v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o nh\u01b0ng v\u1eabn l\u00e0 r\u1ea5t ch\u1eadm khi m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf oan m\u1ed9t n\u0103m v\u00e0 s\u1eafp ph\u1ea3i n\u1ed9p n\u0103m th\u1ee9 hai\u201d.<\/em><\/p>\n

Chia s\u1ebb th\u00eam, lu\u1eadt s\u01b0 \u0110\u1ee9c cho hay, t\u1ea1i th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 20 chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c ban h\u00e0nh, \u00f4ng \u0111\u00e3 c\u00f3 c\u1ea3nh b\u00e1o: Quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd, s\u1ebd khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 m\u1ea5t \u0111i c\u01a1 h\u1ed9i trong ph\u00e1t tri\u1ec3n kinh doanh, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/p>\n

\u201cT\u00f4i th\u1ea5y c\u00f3 ba v\u1ea5n \u0111\u1ec1 b\u1ea5t h\u1ee3p l\u00fd trong Ngh\u1ecb \u0111\u1ecbnh 20 nh\u01b0 sau: Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd; Th\u1ee9 hai, quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd; Th\u1ee9 ba, \u00e1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd\u201d, \u00f4ng nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

C\u0169ng t\u1ea1i h\u1ed9i th\u1ea3o, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u00fac, nguy\u00ean Ph\u00f3 Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\u1ed1c h\u1ed9i b\u00e0y t\u1ecf quan \u0111i\u1ec3m: C\u1ea7n ph\u1ea3i b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

\u201cNgh\u1ecb \u0111\u1ecbnh 20 l\u00e0 tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt. N\u1ebfu tr\u00e1i quy \u0111\u1ecbnh Hi\u1ebfn ph\u00e1p th\u00ec ch\u1eafc ch\u1eafn ph\u1ea3i b\u00e3i b\u1ecf v\u00e0 ph\u1ea3i thay th\u1ebf b\u1eb1ng m\u1ed9t v\u0103n b\u1ea3n kh\u00e1c. Theo quy \u0111\u1ecbnh th\u00ec c\u00f3 th\u1ec3 b\u00e3i b\u1ecf to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n, kh\u00f4ng th\u1ec3 n\u00f3i tr\u00e1i lu\u1eadt m\u00e0 kh\u00f4ng b\u00e3i b\u1ecf \u0111\u01b0\u1ee3c. Ch\u00fang ta s\u1ebd tr\u1ea3 l\u1eddi th\u1ebf n\u00e0o n\u1ebfu Ch\u00ednh ph\u1ee7 ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n sai lu\u1eadt?<\/p>\n

Th\u1ee9 hai, v\u1ec1 ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh, m\u1ee5c \u0111\u00edch ban \u0111\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, \u00e1p d\u1ee5ng v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. V\u00e0 theo nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u0111\u00f3 l\u00e0 xuy\u00ean bi\u00ean gi\u1edbi, khi s\u1eeda l\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u1ea7n xem l\u1ea1i ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng”, \u00f4ng Ph\u00fac ph\u00e2n t\u00edch.<\/p>\n

\"\"<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/p>\n

N\u1ebfu l\u00e0 quy \u0111\u1ecbnh sai, th\u00ec c\u1ea7n cho h\u1ed3i t\u1ed1 \u0111\u1ec3 tr\u00e1nh g\u00e2y kh\u00f3 kh\u0103n kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p<\/em><\/p>\n

\u0110\u00f3 l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a hai n\u0103m tr\u01b0\u1edbc v\u00e0 nay, c\u00e1c n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a kho\u1ea3n 3 \u0110i\u1ec1u 8 l\u1ea1i n\u00f3ng l\u00ean khi \u201cthu\u1ebf oan\u201d m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u00e3 l\u00ean t\u1edbi h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng sau g\u1ea7n ba n\u0103m. Trong khi \u1ea5y, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ti\u1ebfp t\u1ee5c gi\u1eef quan \u0111i\u1ec3m \u201cv\u1eaft ki\u1ec7t\u201d doanh nghi\u1ec7p, b\u1ecf m\u1eb7c h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf r\u01a1i v\u00e0o s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd trong c\u00e1i h\u1ee3p l\u00fd theo quan \u0111i\u1ec3m c\u1ee7a B\u1ed9.<\/p>\n

M\u1edbi \u0111\u00e2y nh\u1ea5t, t\u1ea1i T\u1edd tr\u00ecnh s\u1ed1 17\/TTr-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 g\u1ea1t b\u1ecf quy \u0111\u1ecbnh cho ph\u00e9p h\u1ed3i t\u1ed1, khi\u1ebfn doanh nghi\u1ec7p nghe tin nh\u01b0 \u201cs\u00e9t \u0111\u00e1nh ngang tai\u201d, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf chung \u0111ang ph\u1ea3i g\u1eafng g\u01b0\u1ee3ng do nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch b\u1ec7nh Covid-19.<\/p>\n

\u0110\u1ed1i v\u1edbi gi\u1ea3i tr\u00ecnh v\u1ec1 quy \u0111\u1ecbnh cho ph\u00e9p h\u1ed3i t\u1ed1, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng:<\/p>\n

“Khi d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho ph\u00e9p h\u1ed3i t\u1ed1 (t\u1ee9c l\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi t\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh t\u1eeb n\u0103m 2017, 2018), d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh l\u1ea5y \u00fd ki\u1ebfn B\u1ed9 T\u01b0 ph\u00e1p c\u00f3 n\u00eau n\u1ed9i dung n\u00e0y. Tuy nhi\u00ean, qua r\u00e0 so\u00e1t B\u1ed9 T\u00e0i ch\u00ednh th\u1ea5y c\u00f3 nhi\u1ec1u b\u1ea5t c\u1eadp, v\u00ec v\u1eady, t\u1ea1i t\u1edd tr\u00ecnh s\u1ed1 17\/TTr-BTC B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 tr\u00ecnh Ch\u00ednh ph\u1ee7 kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00ec c\u00e1c l\u00fd do sau:<\/em><\/p>\n

Th\u1ee9 nh\u1ea5t, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 152 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u0103m 2015, hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc (h\u1ed3i t\u1ed1) c\u1ee7a v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh: \u201c1. Ch\u1ec9 trong tr\u01b0\u1eddng h\u1ee3p th\u1eadt c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u00e1c c\u01a1 quan trung \u01b0\u01a1ng m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc\u201d.<\/em><\/p>\n

Qua r\u00e0 so\u00e1t, B\u1ed9 T\u00e0i ch\u00ednh th\u1ea5y r\u1eb1ng D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf, kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ee3i \u00edch chung c\u1ee7a c\u1ea3 x\u00e3 h\u1ed9i. V\u00ec v\u1eady vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc”.<\/em><\/p>\n

T\u1ea1i nhi\u1ec1u ph\u00e2n t\u00edch tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c chuy\u00ean gia \u0111\u00e3 ch\u1ec9 ra: V\u1edbi m\u1ee5c \u0111\u00edch ch\u1ed1ng chuy\u1ec3n gi\u00e1 th\u00ec nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 h\u01b0\u1edbng \u0111\u1ebfn l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 v\u1ed1n FDI, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf th\u00ec k\u1ec3 t\u1eeb khi c\u00f3 hi\u1ec7u l\u1ef1c, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 t\u00e1c \u0111\u1ed9ng t\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t v\u00ec t\u00ednh ch\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u1ea7n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n hay c\u00e1c t\u1eadp \u0111o\u00e0n, c\u00f4ng ty m\u1eb9 con.<\/p>\n

C\u00f3 th\u1ec3 k\u1ec3 t\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) khi m\u00e0 m\u1ee9c thu\u1ebf t\u1eadp \u0111o\u00e0n n\u00e0y ph\u1ea3i n\u1ed9p \u0111\u00e3 t\u0103ng l\u00ean h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng t\u1eeb khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20, hay nh\u01b0 CTCP Eurowindow Holding, Ho\u00e0ng Anh Gia Lai\u2026 \u0111\u1ec1u ph\u1ea3i ch\u1ecbu ph\u00e1t sinh th\u00eam kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng v\u00e0 l\u1ed7 l\u0169y k\u1ebf gia t\u0103ng.<\/p>\n

N\u1ebfu B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng \u201cD\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf, kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ee3i \u00edch chung c\u1ee7a c\u1ea3 x\u00e3 h\u1ed9i\u201d m\u00e0 b\u1ecf quy \u0111\u1ecbnh v\u1ec1 \u201ch\u1ed3i t\u1ed1\u201d th\u00ec xin h\u00e3y b\u00ecnh t\u0129nh v\u00e0 nh\u00ecn ra xa h\u01a1n c\u00e2u chuy\u1ec7n \u00e1p tr\u1ea7n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, b\u1edfi t\u1eeb nh\u1eefng con s\u1ed1 gia t\u0103ng v\u1ec1 n\u1ed9p thu\u1ebf, d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p b\u00e1o l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c – di\u1ec5n bi\u1ebfn ti\u1ebfp theo c\u00f3 th\u1ec3 l\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i t\u0103ng gi\u00e1 \u0111i\u1ec7n \u0111\u1ec3 b\u00f9 l\u1ed7 v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng. <\/em><\/p>\n

Khi \u1ea5y, ai s\u1ebd l\u00e0 ng\u01b0\u1eddi ch\u1ecbu t\u00e1c \u0111\u1ed9ng? Kh\u00f4ng ai kh\u00e1c ch\u00ednh l\u00e0 ng\u01b0\u1eddi d\u00e2n n\u00f3i chung v\u00e0 l\u00e0 x\u00e3 h\u1ed9i, l\u1ee3i \u00edch c\u1ee7a x\u00e3 h\u1ed9i s\u1ebd b\u1ecb suy chuy\u1ec3n.<\/em><\/p>\n

Do \u0111\u00f3, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, vi\u1ec7c cho h\u1ed3i hay kh\u00f4ng ch\u00ednh l\u00e0 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f2n t\u1ed3n t\u1ea1i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng nh\u01b0 c\u00e1ch x\u1eed l\u00fd kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

“N\u1ebfu \u0111\u00f3 l\u00e0 quy \u0111\u1ecbnh \u0111\u00fang, l\u00e0 h\u1ee3p l\u00fd th\u00ec kh\u00f4ng cho h\u1ed3i t\u1ed1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n t\u1ea1o th\u00eam \u0111i\u1ec1u ki\u1ec7n h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u00f3 l\u00e0 quy \u0111\u1ecbnh sai, l\u00e0 b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1 \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai, g\u00e2y kh\u00f3 kh\u0103n kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p”, \u00f4ng \u0110\u1ee9c cho hay.<\/em><\/p>\n

V\u00e0 \u0111\u00fang hay sai th\u00ec th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p v\u00e0 c\u00e1c chuy\u00ean gia \u0111\u1ec1u \u0111\u00e3 r\u00f5, khi m\u00e0 Ngh\u1ecb \u0111\u1ecbnh t\u1eeb khi ch\u01b0a \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng \u0111\u00e3 t\u1ea1o n\u00ean nh\u1eefng xung \u0111\u1ed9t v\u1ec1 quan \u0111i\u1ec3m \u0111\u1ec3 r\u1ed3i khi c\u00f3 hi\u1ec7u l\u1ef1c, nh\u1eefng \u0111i\u1ec1u kho\u1ea3n b\u1ea5t h\u1ee3p l\u00fd \u0111\u00e3 tr\u1edf th\u00e0nh “s\u1ee3i d\u00e2y v\u00f4 h\u00ecnh” tr\u00f3i ch\u1eb7t s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Xin tr\u00edch d\u1eabn l\u1ea1i \u00fd ki\u1ebfn c\u1ee7a TS. Nguy\u1ec5n Minh Phong: “N\u1ebfu c\u1ee9 theo logic c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u00ec ph\u1ea3i ch\u0103ng ng\u00e0nh thu\u1ebf \u0111\u00e3, \u0111ang v\u00e0 s\u1ebd kh\u00f4ng bao gi\u1edd \u0111\u1ee7 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd ti\u00eau c\u1ef1c khi th\u1ef1c hi\u1ec7n h\u1ed3i t\u1ed1 c\u00e1c lu\u1eadt \u0111\u1ecbnh v\u1ec1 thu\u1ebf?! C\u0169ng t\u1ee9c l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u00e0nh ph\u1ea3i hy sinh l\u1ee3i \u00edch \u0111\u1ec3 gi\u00fap ng\u00e0nh thu\u1ebf b\u1ea3o \u0111\u1ea3m gi\u1eef m\u00ecnh trong s\u1ea1ch v\u00e0 kh\u00f4ng ph\u1ea3i \u0111au \u0111\u1ea7u, b\u1eadn b\u1ecbu t\u00ednh to\u00e1n c\u00e1ch th\u1ee9c tr\u1ea3 l\u1ea1i ti\u1ec1n thu ph\u1ee9c t\u1ea1p ?!”<\/p>\n

Tu\u1ea5n Vi\u1ec7t<\/a><\/p>\n

(868\/1.761)<\/em><\/p>\n

—————–<\/em><\/p>\n

M\u1edbi ch\u1ec9 s\u1eeda n\u1edbi r\u1ed9ng ch\u1ee9 kh\u00f4ng gi\u1ea3i quy\u1ebft b\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1<\/strong><\/p>\n

    \n
  1. V\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd: V\u1ea5n \u0111\u1ec1 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, nh\u01b0ng ch\u01b0a c\u00f3 hi\u1ec7u l\u1ef1c (\u0111\u1ebfn 01-7-2020 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c), m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012 v\u00e0 2016 c\u0169ng nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 v\u00e0 2014.<\/li>\n
  2. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m kh\u1ed1ng ch\u1ebf gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh m\u1ed9t c\u00e1ch b\u00ecnh th\u01b0\u1eddng, m\u00e0 l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m t\u1edbi vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1. V\u00ec v\u1eady, n\u1ebfu kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch n\u00e0y th\u00ec gi\u1edbi h\u1ea1n tr\u1edf th\u00e0nh v\u00f4 l\u00fd, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi b\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1, th\u1eadm ch\u00ed vi ph\u1ea1m quy\u1ec1n t\u1ef1 do huy \u0111\u1ed9ng v\u1ed1n v\u00e0 t\u1ef1 do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n, c\u00e1ch th\u1ee9c kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u1ea5m theo lu\u1eadt. S\u1edf d\u0129 ph\u1ea3i \u0111\u1eb7t ra gi\u1edbi h\u1ea1n n\u00e0y l\u00e0 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p chuy\u1ec3n gi\u00e1, nh\u1ea5t l\u00e0 li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch c\u00f4ng ty m\u1eb9 con, c\u00f4ng ty li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. Do g\u1ea7n nh\u01b0 kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c c\u00e1c ch\u00ed ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn ph\u00eda n\u01b0\u1edbc ngo\u00e0i, n\u00ean ph\u00e1p lu\u1eadt c\u00e1c n\u01b0\u1edbc n\u00f3i chung, Vi\u1ec7t Nam n\u00f3i ri\u00eang bu\u1ed9c ph\u1ea3i \u0111\u1eb7t ra gi\u1edbi h\u1ea1n \u0111\u1ec3 ki\u1ec3m so\u00e1t, tr\u00e1nh gian l\u1eadn, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i. Tuy nhi\u00ean, ngay c\u1ea3 vi\u1ec7c \u0111\u00e3 \u0111\u1eb7t ra gi\u1edbi h\u1ea1n n\u00e0y, c\u0169ng v\u1eabn c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u gi\u1ea3i ph\u00e1p kh\u00e1c th\u00ec quy \u0111\u1ecbnh n\u00e0y m\u1edbi c\u00f3 \u00fd ngh\u0129a tr\u00ean th\u1ef1c t\u1ebf.<\/li>\n<\/ol>\n

    Vi\u1ec7c n\u00e2ng t\u1eeb 20% l\u00ean 30% kh\u00f4ng kh\u00e1c g\u00ec m\u1ea5y n\u0103m tr\u01b0\u1edbc n\u00e2ng tr\u1ea7n chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i,\u2026 t\u1eeb 10% l\u00ean 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong 3 n\u0103m \u0111\u1ea7u. Sau \u0111\u00f3 \u0111\u00e3 b\u1ecf h\u1eb3n gi\u1edbi h\u1ea1n n\u00e0y, v\u00ec nhi\u1ec1u l\u00fd do, trong \u0111\u00f3: Th\u1ee9 nh\u1ea5t, ch\u1eb3ng c\u00f3 l\u00fd do g\u00ec m\u00e0 kh\u00f4ng th\u1eeba nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd; th\u1ee9 hai quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd d\u1eabn d\u1ebfn t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p ph\u1ea3i gian d\u1ed1i, \u0111\u1ed1i ph\u00f3, ch\u1ebf bi\u1ebfn thay v\u00ec l\u00e0m \u0111\u00fang, chi th\u1eadt; th\u1ee9 ba b\u1ea3n ch\u1ea5t kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p n\u00e0y c\u0169ng ch\u00ednh l\u00e0 kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, ch\u1ee9 kh\u00f4ng th\u1ea5t tho\u00e1t \u0111i \u0111\u00e2u.<\/p>\n

      \n
    1. Vi\u1ec7c lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c nh\u01b0 ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n,… l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd, v\u00ec l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh c\u00f3 \u0111\u1eb7c th\u00f9 li\u00ean quan \u0111\u1ebfn ngu\u1ed3n v\u1ed1n, t\u1ef7 l\u1ec7 huy \u0111\u1ed9ng,… \u0110i\u1ec1u n\u00e0y ch\u1ec9 c\u00e0ng ch\u1ee9ng minh r\u1eb1ng, kho\u1ea3n chi th\u1ef1c t\u1ebf, h\u1ee3p l\u00fd, ch\u00ednh \u0111\u00e1ng c\u1ee7a doanh nghi\u1ec7p th\u00ec c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, thay v\u00ec ph\u1ee7 nh\u1eadn.<\/li>\n
    2. Vi\u1ec7c cho h\u1ed3i t\u1ed1 t\u00ednh l\u1ea1i chi ph\u00ed c\u1ee7a n\u0103m 2017 \u2013 2018 v\u00e0 k\u1ec3 c\u1ea3 2019 hay kh\u00f4ng kh\u00f4ng b\u1eaft bu\u1ed9c. Vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y v\u00e0 x\u1eed l\u00fd kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. N\u1ebfu n\u00f3 n\u1ebfu n\u00f3 l\u00e0 quy \u0111\u1ecbnh \u0111\u00fang, l\u00e0 h\u1ee3p l\u00fd th\u00ec kh\u00f4ng cho h\u1ed3i t\u1ed1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n t\u1ea1o th\u00eam \u0111i\u1ec1u ki\u1ec7n h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu n\u00f3 l\u00e0 quy \u0111\u1ecbnh sai, l\u00e0 b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1 \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai, g\u00e2y kh\u00f3 kh\u0103n kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

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

      B\u1ea5t \u0111\u1ed9ng s\u1ea3n (T\u00e0i ch\u00ednh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) 13-3-2020:<\/em><\/strong><\/p>\n

      http:\/\/reatimes.vn\/neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai-20200313110214030.html<\/em><\/a>","protected":false},"excerpt":{"rendered":"

      (B\u0110S) – Vi\u1ec7c cho h\u1ed3i t\u1ed1 t\u00ednh l\u1ea1i chi ph\u00ed c\u1ee7a n\u0103m 2017 – 2018 v\u00e0 k\u1ec3 c\u1ea3 2019 hay kh\u00f4ng, kh\u00f4ng b\u1eaft bu\u1ed9c. Vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1ch x\u1eed l\u00fd kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":1,"featured_media":9869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai - 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\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(B\u0110S) – Vi\u1ec7c cho h\u1ed3i t\u1ed1 t\u00ednh l\u1ea1i chi ph\u00ed c\u1ee7a n\u0103m 2017 – 2018 v\u00e0 k\u1ec3 c\u1ea3 2019 hay kh\u00f4ng, kh\u00f4ng b\u1eaft bu\u1ed9c. Vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1ch x\u1eed l\u00fd kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-13T09:49:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-03T02:11:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"610\" \/>\n\t<meta property=\"og:image:height\" content=\"381\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai\",\"datePublished\":\"2020-03-13T09:49:08+00:00\",\"dateModified\":\"2022-03-03T02:11:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\"},\"wordCount\":3456,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg\",\"articleSection\":[\"Ph\u1ecfng v\u1ea5n\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\",\"url\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\",\"name\":\"[:vi]2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg\",\"datePublished\":\"2020-03-13T09:49:08+00:00\",\"dateModified\":\"2022-03-03T02:11:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage\",\"url\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg\",\"contentUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg\",\"width\":610,\"height\":381},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/anvilaw.com\/vi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#website\",\"url\":\"https:\/\/anvilaw.com\/vi\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/anvilaw.com\/vi\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\/\/anvilaw.com\/vi\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/facebook.com\/anvilawfirm\",\"https:\/\/x.com\/anvilawfirm\",\"https:\/\/www.youtube.com\/@anvilawfirm\",\"https:\/\/www.youtube.com\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b\",\"name\":\"administrator\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"caption\":\"administrator\"},\"url\":\"https:\/\/anvilaw.com\/vi\/author\/administrator\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai[:] - ANVI Law Firm","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai[:] - ANVI Law Firm","og_description":"(B\u0110S) – Vi\u1ec7c cho h\u1ed3i t\u1ed1 t\u00ednh l\u1ea1i chi ph\u00ed c\u1ee7a n\u0103m 2017 – 2018 v\u00e0 k\u1ec3 c\u1ea3 2019 hay kh\u00f4ng, kh\u00f4ng b\u1eaft bu\u1ed9c. Vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 s\u1ef1 th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1ch x\u1eed l\u00fd kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Ngh\u1ecb \u0111\u1ecbnh […]","og_url":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2020-03-13T09:49:08+00:00","article_modified_time":"2022-03-03T02:11:09+00:00","og_image":[{"width":610,"height":381,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg","type":"image\/jpeg"}],"author":"administrator","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"administrator","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"17 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/"},"author":{"name":"administrator","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b"},"headline":"2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai","datePublished":"2020-03-13T09:49:08+00:00","dateModified":"2022-03-03T02:11:09+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/"},"wordCount":3456,"commentCount":0,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg","articleSection":["Ph\u1ecfng v\u1ea5n","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/","url":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/","name":"[:vi]2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg","datePublished":"2020-03-13T09:49:08+00:00","dateModified":"2022-03-03T02:11:09+00:00","breadcrumb":{"@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/55.jpg","width":610,"height":381},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/vi\/2-925-neu-la-quy-dinh-bat-hop-ly-thi-can-phai-cho-hoi-to-the-hien-trach-nhiem-sua-sai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"2.925. N\u1ebfu l\u00e0 quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea7n ph\u1ea3i cho h\u1ed3i t\u1ed1, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m s\u1eeda sai"}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b","name":"administrator","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","caption":"administrator"},"url":"https:\/\/anvilaw.com\/vi\/author\/administrator\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/9867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=9867"}],"version-history":[{"count":0,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/9867\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/9869"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=9867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=9867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=9867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}