{"id":4492,"date":"2025-10-12T22:28:16","date_gmt":"2025-10-12T15:28:16","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/"},"modified":"2025-10-12T22:28:31","modified_gmt":"2025-10-12T15:28:31","slug":"luat-88-2015-qh13-quoc-hoi","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/","title":{"rendered":"Lu\u1eadt 88\/2015\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t<div class=\"tabbed-content\">\n\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#Van_ban_phap_luat\" >V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#Luat_ke_toan_2015_so_882015QH13_ap_dung_2025\" >Lu\u1eadt k\u1ebf to\u00e1n 2015 s\u1ed1 88\/2015\/QH13 \u00e1p d\u1ee5ng 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#%E2%80%93_Danh_gia_va_ghi_nhan_theo_gia_tri_hop_ly\" >&#8211; \u0110\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#%E2%80%93_Bao_cao_tai_chinh_nha_nuoc\" >&#8211; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#%E2%80%93_Thoi_gian_kiem_tra_ke_toan_duoc_Dieu_36_Luat_so_882015QH13_quy_dinh_nhu_sau\" >&#8211; Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0110i\u1ec1u 36 Lu\u1eadt s\u1ed1 88\/2015\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#%E2%80%93_Dieu_39_Luat_ke_toan_2015_quy_dinh_viec_kiem_soat_noi_bo_va_kiem_toan_noi_bo\" >&#8211; \u0110i\u1ec1u 39 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/hrspring.vn\/consult\/luat-88-2015-qh13-quoc-hoi\/#%E2%80%93_Bo_sung_Chuong_IV_ve_hoat_dong_kinh_doanh_dich_vu_ke_toan_voi_cac_quy_dinh_noi_bat_sau\" >&#8211; B\u1ed5 sung Ch\u01b0\u01a1ng IV v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, v\u1edbi c\u00e1c quy \u0111\u1ecbnh n\u1ed5i b\u1eadt sau:<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h4 class=\"uppercase text-left\"><span class=\"ez-toc-section\" id=\"Van_ban_phap_luat\"><\/span>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-normal nav-size-normal nav-left\" role=\"tablist\"><li id=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\"><span>T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_n\u1ed9i-dung\"><span>N\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-ti\u1ebfng-anh-(english)\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_ti\u1ebfng-anh-(english)\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_ti\u1ebfng-anh-(english)\"><span>Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n<li id=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\"><span>V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n<li id=\"tab-l\u01b0\u1ee3c-\u0111\u1ed3\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_l\u01b0\u1ee3c-\u0111\u1ed3\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_l\u01b0\u1ee3c-\u0111\u1ed3\"><span>L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\"><span>Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-n\u1ed9i-dung\"><span>Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-t\u1ea3i-v\u1ec1\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_t\u1ea3i-v\u1ec1\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_t\u1ea3i-v\u1ec1\"><span>T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\">\n<html><body><\/p>\n<div id=\"divThuocTinh\" style=\"text-align:justify\">\n<h1 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"Luat_ke_toan_2015_so_882015QH13_ap_dung_2025\"><\/span> <span> Lu\u1eadt k\u1ebf to\u00e1n 2015 s\u1ed1 88\/2015\/QH13 \u00e1p d\u1ee5ng 2025<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<table cellpadding=\"2\" rules=\"all\" style=\"font-size: 11px; border: 1px solid #AFAFAF; line-height: 18px;\">\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\" width=\"90px\"> <b>S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"180px\"> 88\/2015\/QH13 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\" width=\"20px\"> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> <b>Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> Lu\u1eadt <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> Qu\u1ed1c h\u1ed9i <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n<td style=\"text-align:justify\"> Nguy\u1ec5n Sinh H\u00f9ng <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> 20\/11\/2015 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 01\/01\/2017 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 28\/12\/2015 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> T\u1eeb s\u1ed1 1241 \u0111\u1ebfn s\u1ed1 1242 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td colspan=\"3\" style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"><\/td>\n<td style=\"text-align:justify\"> <b>T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n<td class=\"text-red\" style=\"text-align:justify\"> C\u00f2n hi\u1ec7u l\u1ef1c <\/td>\n<\/tr>\n<\/table>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<html><body><\/p>\n<div class=\"Tomtatvanban\" style=\"text-align:justify\"> <b>Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 20\/11\/2015 v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n; ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n; \u2026<\/b><\/p>\n<p style=\"text-align:justify\">\n<p style=\"text-align:justify\">\n<p style=\"text-align:justify\"> Lu\u1eadt k\u1ebf to\u00e1n n\u0103m 2015 g\u1ed3m 6 Ch\u01b0\u01a1ng, 74 \u0110i\u1ec1u, gi\u1ea3m 01 Ch\u01b0\u01a1ng v\u00e0 t\u0103ng 10 \u0110i\u1ec1u so v\u1edbi Lu\u1eadt K\u1ebf to\u00e1n 2003.<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng I. Nh\u1eefng quy \u0111\u1ecbnh chung<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng II. N\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng III. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng IV. Ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng V. Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> Ch\u01b0\u01a1ng VI. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/p>\n<p style=\"text-align:justify\"> Theo \u0111\u00f3, Lu\u1eadt k\u1ebf to\u00e1n 2015 c\u00f3 nh\u1eefng \u0111i\u1ec3m sau \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n<h3 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"%E2%80%93_Danh_gia_va_ghi_nhan_theo_gia_tri_hop_ly\"><\/span> &#8211; \u0110\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align:justify\"> C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n<p style=\"text-align:justify\"> + C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n;<\/p>\n<p style=\"text-align:justify\"> + C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/p>\n<p style=\"text-align:justify\"> + C\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n<h3 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"%E2%80%93_Bao_cao_tai_chinh_nha_nuoc\"><\/span> &#8211; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align:justify\"> Theo \u0110i\u1ec1u 30 Lu\u1eadt KT 2015, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p style=\"text-align:justify\"> + B\u1ed9 T\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i; ch\u1ec9 \u0111\u1ea1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00ecnh UBND c\u1ea5p t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u0110ND c\u00f9ng c\u1ea5p;<\/p>\n<p style=\"text-align:justify\"> + C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"%E2%80%93_Thoi_gian_kiem_tra_ke_toan_duoc_Dieu_36_Luat_so_882015QH13_quy_dinh_nhu_sau\"><\/span> &#8211; Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0110i\u1ec1u 36 Lu\u1eadt s\u1ed1 88\/2015\/QH13 quy \u0111\u1ecbnh nh\u01b0 sau:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align:justify\"> Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung ki\u1ec3m tra ph\u1ee9c t\u1ea1p th\u00ec th\u1eddi gian k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi m\u1ed7i cu\u1ed9c ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5.<\/p>\n<h3 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"%E2%80%93_Dieu_39_Luat_ke_toan_2015_quy_dinh_viec_kiem_soat_noi_bo_va_kiem_toan_noi_bo\"><\/span> &#8211; \u0110i\u1ec1u 39 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align:justify\"> + Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi r\u1ee7i ro v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec1 ra.<\/p>\n<p style=\"text-align:justify\"> + Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n<h3 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"%E2%80%93_Bo_sung_Chuong_IV_ve_hoat_dong_kinh_doanh_dich_vu_ke_toan_voi_cac_quy_dinh_noi_bat_sau\"><\/span> &#8211; B\u1ed5 sung Ch\u01b0\u01a1ng IV v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, v\u1edbi c\u00e1c quy \u0111\u1ecbnh n\u1ed5i b\u1eadt sau:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align:justify\"> + \u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> + Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> + \u0110i\u1ec1u ki\u1ec7n c\u1ea5p GCN \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> + C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\"> + H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 65 Lu\u1eadt KT 2015<\/p>\n<p style=\"text-align:justify\"> + Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/p>\n<p style=\"text-align:justify\"> + T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align:justify\">\n<p style=\"text-align:justify\"> Lu\u1eadt k\u1ebf to\u00e1n 2015 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2017.<\/p>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<html><body><\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAA5ADIAMAA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>QU\u1ed0C H\u1ed8I<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/> \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Lu\u1eadt s\u1ed1: 88\/2015\/QH13<\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt; text-align:right\"><i><span lang=\"SV\">H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:12.0pt\">LU\u1eacT<\/span><\/b><\/a><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1_name\">K\u1ebe TO\u00c1N<\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 <a name=\"tvpllink_khhhnejlqt\">Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam<\/a>;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt k\u1ebf to\u00e1n.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_1\"><b>Ch\u01b0\u01a1ng I<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_1\"><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092576\" class=\"clsBookmark\" name=\"dieu_2\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092576')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092576')\"><b>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. C\u01a1 quan c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. T\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_2\">4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">6. H\u1ed9 kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">7. Ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">8. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1; doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">9. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">10. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_3\"><b>\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Trong Lu\u1eadt n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637618\" class=\"clsBookmark\" name=\"khoan_1_3\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637618')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637618')\">1. <i>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/i> l\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. <i>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/i> l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n trong m\u1ed9t l\u0129nh v\u1ef1c ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n \u1ee7y quy\u1ec1n ban h\u00e0nh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_3_3\">3. <i>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/i> l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_3\">4. <i>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/i> l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i c\u00e1c<\/a> <a name=\"tc_1\">kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> <a name=\"khoan_4_3_name\">c\u00f3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. <i>Gi\u00e1 g\u1ed1c <\/i>l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3. Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m chi ph\u00ed mua, b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n, l\u1eafp r\u00e1p, ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ebfn khi \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">6. <i>Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/i> l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">7. <i>H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/i> l\u00e0 c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh t\u1ef1, ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 v\u00e0 m\u1ed1i li\u00ean quan gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_8_3\">8. <i>K\u1ebf to\u00e1n<\/i> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u00e1 tr\u1ecb, hi\u1ec7n v\u1eadt v\u00e0 th\u1eddi gian lao \u0111\u1ed9ng.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">9. <i>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/i> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">10. <i>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/i> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">11. <i>K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/i> l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">12. <i>Ki\u1ec3m tra k\u1ebf to\u00e1n<\/i> l\u00e0 vi\u1ec7c xem x\u00e9t, \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, s\u1ef1 trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_13_3\"><span lang=\"NL\">13. <i>Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/i> l\u00e0 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">14. <i>K\u1ef3 k\u1ebf to\u00e1n<\/i> l\u00e0 kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">15. <i>Nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh <\/i>l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh c\u1ee5 th\u1ec3 l\u00e0m t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">16. <i>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/i> l\u00e0 c\u00e1ch th\u1ee9c v\u00e0 th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1eebng n\u1ed9i dung c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">17. <i>Ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/i> l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 \u0111i\u1ec7n, \u0111i\u1ec7n t\u1eed, k\u1ef9 thu\u1eadt s\u1ed1, t\u1eeb t\u00ednh, truy\u1ec1n d\u1eabn kh\u00f4ng d\u00e2y, quang h\u1ecdc, \u0111i\u1ec7n t\u1eeb ho\u1eb7c c\u00f4ng ngh\u1ec7 t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_18_3\"><span lang=\"NL\">18. <i>T\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/i> l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b><span lang=\"NL\">\u0110i\u1ec1u 4. Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<b><i> <\/i><\/b>v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, ngh\u0129a v\u1ee5 thu, n\u1ed9p, thanh to\u00e1n n\u1ee3; ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n; ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ng\u1eeba c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Ph\u00e2n t\u00edch th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n; tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_5\"><b><span lang=\"NL\">\u0110i\u1ec1u 5. Y\u00eau c\u1ea7u k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u v\u00e0 ch\u00ednh x\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Ph\u1ea3n \u00e1nh trung th\u1ef1c, kh\u00e1ch quan hi\u1ec7n tr\u1ea1ng, b\u1ea3n ch\u1ea5t s\u1ef1 vi\u1ec7c, n\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh li\u00ean t\u1ee5c t\u1eeb khi ph\u00e1t sinh \u0111\u1ebfn khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh, t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n k\u1ef3 n\u00e0y ph\u1ea3i k\u1ebf ti\u1ebfp s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">6. Ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1, c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh, ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_6\"><b><span lang=\"NL\">\u0110i\u1ec1u 6. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau ghi nh\u1eadn ban \u0111\u1ea7u, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. C\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, ph\u1ea3n \u00e1nh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi. Th\u00f4ng tin, s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_2\">\u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n thu, chi m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">6. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c, t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">7. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 6 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_7\"><b><span lang=\"NL\">\u0110i\u1ec1u 7. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc, n\u1ed9i dung \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p v\u00e0 h\u1ed9<b><i> <\/i><\/b>kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637619\" class=\"clsBookmark\" name=\"khoan_3_7\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637619')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637619')\"><span lang=\"NL\">3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a Vi\u1ec7t Nam.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_8\"><b><span lang=\"NL\">\u0110i\u1ec1u 8. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Ti\u1ec1n, v\u1eadt t\u01b0 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Thu, chi v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) Thu, chi v\u00e0 k\u1ebft d\u01b0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) N\u1ee3 v\u00e0 x\u1eed l\u00fd n\u1ee3 c\u00f4ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">h) T\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">i) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) T\u00e0i s\u1ea3n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Doanh thu, chi ph\u00ed kinh doanh, thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) K\u1ebft qu\u1ea3 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) C\u00e1c kho\u1ea3n cam k\u1ebft, b\u1ea3o l\u00e3nh, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_9\"><b><span lang=\"NL\">\u0110i\u1ec1u 9. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n chi ti\u1ebft<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n g\u1ed3m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u1ed5ng qu\u00e1t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n chi ti\u1ebft;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) K\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i thu th\u1eadp, x\u1eed l\u00fd, ghi ch\u00e9p v\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, \u0111\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n chi ti\u1ebft minh h\u1ecda cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092584\" class=\"clsBookmark\" name=\"dieu_10\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092584')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092584')\"><b><span lang=\"NL\">\u0110i\u1ec1u 10. \u0110\u01a1n v\u1ecb t\u00ednh s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<i> <\/i>l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d, k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d. Trong tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ghi theo nguy\u00ean t\u1ec7 v\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. \u0110\u01a1n v\u1ecb hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb th\u1eddi gian lao \u0111\u1ed9ng s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<b><i> <\/i><\/b>l\u00e0 \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb \u0111o kh\u00e1c th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb \u0111o ph\u00e1p \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1, s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh r\u00fat g\u1ecdn khi l\u1eadp ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_11\"><b><span lang=\"NL\">\u0110i\u1ec1u 11. Ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637620\" class=\"clsBookmark\" name=\"khoan_1_11\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637620')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637620')\"><span lang=\"NL\">1. Ch\u1eef vi\u1ebft s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,).<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Doanh nghi\u1ec7p, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i chuy\u1ec3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c s\u1eed d\u1ee5ng chung ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, thanh to\u00e1n giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, h\u00e0ng tri\u1ec7u, h\u00e0ng t\u1ef7; khi c\u00f2n ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.) v\u00e0 ph\u1ea3i ch\u00fa th\u00edch trong t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_12\"><b><span lang=\"NL\">\u0110i\u1ec1u 12. K\u1ef3 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. K\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 03 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 01 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. K\u1ef3 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b)<b> <\/b>K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi b\u1ecb chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n th\u00ec k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637621\" class=\"clsBookmark\" name=\"khoan_4_12\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637621')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637621')\"><span lang=\"NL\">4. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 90 ng\u00e0y th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ho\u1eb7c c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i ng\u1eafn h\u01a1n 15 th\u00e1ng.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_13\"><b><span lang=\"NL\">\u0110i\u1ec1u 13. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Gi\u1ea3 m\u1ea1o, khai man ho\u1eb7c th\u1ecfa thu\u1eadn, \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. C\u1ed1 \u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_3\">\u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. Ban h\u00e0nh, c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">6. Mua chu\u1ed9c, \u0111e d\u1ecda, tr\u00f9 d\u1eadp, \u00e9p bu\u1ed9c ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">7. Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">8. B\u1ed1 tr\u00ed ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_4\">\u0110i\u1ec1u 51 v\u00e0 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">9. Thu\u00ea, m\u01b0\u1ee3n, cho thu\u00ea, cho m\u01b0\u1ee3n ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_10_13\"><span lang=\"NL\">10. L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean ho\u1eb7c cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">11. Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">12. S\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><span lang=\"SV\">\u201d <\/span><span lang=\"NL\">trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e3 qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_13_13\"><span lang=\"NL\">13. Thu\u00ea c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">14. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">15. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_14\"><b><span lang=\"NL\">\u0110i\u1ec1u 14. Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. T\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u00f4ng b\u1ed1, c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. T\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 x\u00e9t duy\u1ec7t k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n, xem x\u00e9t, x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_15\"><b><span lang=\"NL\">\u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, minh b\u1ea1ch cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092590\" class=\"clsBookmark\" name=\"chuong_2\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092590')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092590')\"><b><span lang=\"NL\">Ch\u01b0\u01a1ng II<\/span><\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a atmm=\".lqhlTootip-1092590\" class=\"clsBookmark\" name=\"chuong_2_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092590')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092590')\"><b><span lang=\"NL\" style=\"font-size:12.0pt\">N\u1ed8I DUNG C\u00d4NG T\u00c1C K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092591\" class=\"clsBookmark\" name=\"muc_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092591')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092591')\"><b><span lang=\"NL\">M\u1ee5c 1. CH\u1ee8NG T\u1eea K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092592\" class=\"clsBookmark\" name=\"dieu_16\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092592')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092592')\"><b><span lang=\"NL\">\u0110i\u1ec1u 16. N\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) T\u00ean v\u00e0 s\u1ed1 hi\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637622\" class=\"clsBookmark\" name=\"diem_d_1_16\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637622')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637622')\"><span lang=\"NL\">d) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ghi b\u1eb1ng s\u1ed1; t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 thu, chi ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ngo\u00e0i nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 th\u00eam nh\u1eefng n\u1ed9i dung kh\u00e1c theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092593\" class=\"clsBookmark\" name=\"dieu_17\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092593')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092593')\"><b><span lang=\"NL\">\u0110i\u1ec1u 17. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_5\">\u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a m\u00e0 kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n qua m\u1ea1ng m\u00e1y t\u00ednh,<i> <\/i>m\u1ea1ng vi\u1ec5n th\u00f4ng<i> <\/i>ho\u1eb7c tr\u00ean v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf d\u1ea1ng nguy\u00ean b\u1ea3n m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i ho\u1eb7c nh\u1eadn nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ee7 thi\u1ebft b\u1ecb ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Khi ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00f3, ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_18\"><b><span lang=\"NL\">\u0110i\u1ec1u 18. L\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu. Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 m\u1eabu th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_6\">\u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c li\u00ean ph\u1ea3i gi\u1ed1ng nhau.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">6. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_7\">\u0110i\u1ec1u 17<\/a>, kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c in ra gi\u1ea5y v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_8\">\u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092595\" class=\"clsBookmark\" name=\"dieu_19\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092595')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092595')\"><b><span lang=\"SV\">\u0110i\u1ec1u 19. K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng lo\u1ea1i m\u1ef1c kh\u00f4ng phai. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c m\u00e0u \u0111\u1ecf ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi khi\u1ebfm th\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd. Nghi\u00eam c\u1ea5m k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chi ti\u1ec1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t chi v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-4850548\" class=\"clsBookmark\" name=\"khoan_4_19\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-4850548')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-4850548')\"><span lang=\"SV\">4. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092596\" class=\"clsBookmark\" name=\"dieu_20\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092596')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092596')\"><b><span lang=\"SV\">\u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. N\u1ed9i dung, h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, tr\u00ecnh t\u1ef1 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_21\"><b><span lang=\"SV\">\u0110i\u1ec1u 21. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo n\u1ed9i dung kinh t\u1ebf, theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 b\u1ea3o qu\u1ea3n an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Ch\u1ec9 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u1edbi c\u00f3 quy\u1ec1n t\u1ea1m gi\u1eef, t\u1ecbch thu ho\u1eb7c ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i sao ch\u1ee5p ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu, k\u00fd x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb sao ch\u1ee5p v\u00e0 giao b\u1ea3n sao ch\u1ee5p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; \u0111\u1ed3ng th\u1eddi l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n, ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_2\"><b><span lang=\"SV\">M\u1ee5c 2. <\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_2_name\"><b><span lang=\"SV\">T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N V\u00c0 S\u1ed4 K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092599\" class=\"clsBookmark\" name=\"dieu_22\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092599')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092599')\"><b><span lang=\"SV\">\u0110i\u1ec1u 22. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh theo n\u1ed9i dung kinh t\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng. M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2703549\" class=\"clsBookmark\" name=\"khoan_3_22\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2703549')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2703549')\"><span lang=\"SV\">3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u0111) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_23\"><b><span lang=\"SV\">\u0110i\u1ec1u 23. L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092601\" class=\"clsBookmark\" name=\"dieu_24\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092601')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092601')\"><b><span lang=\"SV\">\u0110i\u1ec1u 24. S\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. S\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; s\u1ed1 trang; \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Ng\u00e0y, th\u00e1ng, n\u0103m ghi s\u1ed5;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u0111) S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. S\u1ed5 k\u1ebf to\u00e1n g\u1ed3m s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2703550\" class=\"clsBookmark\" name=\"khoan_5_24\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2703550')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2703550')\"><span lang=\"SV\">5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092602\" class=\"clsBookmark\" name=\"dieu_25\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092602')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092602')\"><b><span lang=\"SV\">\u0110i\u1ec1u 25. H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 ch\u1ecdn m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092603\" class=\"clsBookmark\" name=\"dieu_26\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092603')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092603')\"><b><span lang=\"SV\">\u0110i\u1ec1u 26. M\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<b> <\/b>c\u1ee7a n\u0103m sau ph\u1ea3i k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi li\u00ean t\u1ee5c t\u1eeb khi m\u1edf s\u1ed5 \u0111\u1ebfn khi kh\u00f3a s\u1ed5.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng b\u00fat m\u1ef1c; kh\u00f4ng ghi xen th\u00eam v\u00e0o ph\u00eda tr\u00ean ho\u1eb7c ph\u00eda d\u01b0\u1edbi; kh\u00f4ng ghi ch\u1ed3ng l\u00ean nhau; kh\u00f4ng ghi c\u00e1ch d\u00f2ng; tr\u01b0\u1eddng h\u1ee3p ghi kh\u00f4ng h\u1ebft trang ph\u1ea3i g\u1ea1ch ch\u00e9o ph\u1ea7n kh\u00f4ng ghi; khi ghi h\u1ebft trang ph\u1ea3i c\u1ed9ng s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng c\u1ee7a trang v\u00e0 chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ed9ng sang trang k\u1ebf ti\u1ebfp.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">6. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_7_26\"><span lang=\"SV\">7. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i<\/span><\/a><span lang=\"SV\"> <a name=\"tc_9\">\u0110i\u1ec1u 24, \u0110i\u1ec1u 25<\/a> <a name=\"khoan_7_26_name\">v\u00e0 c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 6 \u0110i\u1ec1u n\u00e0y, tr\u1eeb vi\u1ec7c \u0111\u00f3ng d\u1ea5u gi\u00e1p lai. Sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y v\u00e0 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ri\u00eang cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/a><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092604\" class=\"clsBookmark\" name=\"dieu_27\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092604')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092604')\"><b><span lang=\"SV\">\u0110i\u1ec1u 27. S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi sai m\u00e0 ph\u1ea3i s\u1eeda ch\u1eefa theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Ghi c\u1ea3i ch\u00ednh b\u1eb1ng c\u00e1ch g\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng th\u1eb3ng v\u00e0o ch\u1ed7 sai v\u00e0 ghi s\u1ed1 ho\u1eb7c ch\u1eef \u0111\u00fang \u1edf ph\u00eda tr\u00ean v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Ghi s\u1ed1 \u00e2m b\u1eb1ng c\u00e1ch ghi l\u1ea1i s\u1ed1 sai b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c ghi l\u1ea1i s\u1ed1 sai trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n, sau \u0111\u00f3 ghi l\u1ea1i s\u1ed1 \u0111\u00fang v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) Ghi \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch l\u1eadp \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh\u201d v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_28\"><b><span lang=\"SV\">\u0110i\u1ec1u 28. \u0110\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) C\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00f3 c\u0103n c\u1ee9 x\u00e1c th\u1ef1c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_3\"><b><span lang=\"SV\">M\u1ee5c 3. B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092607\" class=\"clsBookmark\" name=\"dieu_29\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092607')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092607')\"><b><span lang=\"SV\">\u0110i\u1ec1u 29. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637623\" class=\"clsBookmark\" name=\"khoan_1_29\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637623')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637623')\"><span lang=\"SV\">1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u0111) B\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp theo k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong c\u00f9ng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y kh\u00e1c nhau gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2703551\" class=\"clsBookmark\" name=\"khoan_4_29\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2703551')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2703551')\"><span lang=\"SV\">4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng; tr\u00e1ch nhi\u1ec7m, \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp, th\u1eddi h\u1ea1n n\u1ed9p, n\u01a1i nh\u1eadn b\u00e1o c\u00e1o v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_30\"><b><span lang=\"SV\">\u0110i\u1ec1u 30. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c thu\u1ed9c khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, n\u1ee3 c\u00f4ng, v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i; ch\u1ec9 \u0111\u1ea1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_orzgiqxtpn\">Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1802536\" class=\"clsBookmark\" name=\"khoan_5_30\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1802536')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1802536')\"><span lang=\"SV\">5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n l\u1eadp, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_31\"><b><span lang=\"SV\">\u0110i\u1ec1u 31. N\u1ed9i dung c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai th\u00f4ng tin thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_orzgiqxtpn_1\">Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai quy\u1ebft to\u00e1n thu, chi t\u00e0i ch\u00ednh n\u0103m.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n c\u00f4ng khai m\u1ee5c \u0111\u00edch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng g\u00f3p, m\u1ee9c huy \u0111\u1ed9ng, k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n thu, chi t\u1eebng kho\u1ea3n \u0111\u00f3ng g\u00f3p.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f4ng khai c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u0111) C\u00e1c n\u1ed9i dung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">5. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n khi c\u00f4ng khai ph\u1ea3i k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_32\"><b><span lang=\"SV\">\u0110i\u1ec1u 32. H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Ni\u00eam y\u1ebft;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) \u0110\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0111) C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 120 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. <span lang=\"SV\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c, th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c \u0111\u00f3.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_33\"><b>\u0110i\u1ec1u 33. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 tr\u01b0\u1edbc khi c\u00f4ng khai.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u00e8m theo.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_4\"><b>M\u1ee5c 4. KI\u1ec2M TRA K\u1ebe TO\u00c1N<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_34\"><b>\u0110i\u1ec1u 34. Ki\u1ec3m tra k\u1ebf to\u00e1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng do m\u00ecnh qu\u1ea3n l\u00fd;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) \u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) C\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"diem_b_3_34\"><span lang=\"SV\">b) C\u01a1 quan thanh tra nh\u00e0 n\u01b0\u1edbc, thanh tra chuy\u00ean ng\u00e0nh v\u1ec1 t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_35\"><b><span lang=\"SV\">\u0110i\u1ec1u 35. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_10\">\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_36\"><b><span lang=\"SV\">\u0110i\u1ec1u 36. Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung ki\u1ec3m tra ph\u1ee9c t\u1ea1p, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, \u0111\u1ed1i chi\u1ebfu, k\u1ebft lu\u1eadn, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m tra; th\u1eddi gian k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi m\u1ed7i cu\u1ed9c ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_37\"><b><span lang=\"SV\">\u0110i\u1ec1u 37. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Khi ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n, tr\u1eeb c\u00e1c \u0111o\u00e0n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_11\">\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Khi k\u1ebft th\u00fac ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 giao cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra m\u1ed9t b\u1ea3n; n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u00ec x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1, n\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi gian ki\u1ec3m tra, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u00e1ch nhi\u1ec5u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_38\"><b><span lang=\"SV\">\u0110i\u1ec1u 38. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Cung c\u1ea5p cho \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra n\u1ebfu th\u1ea5y vi\u1ec7c ki\u1ec3m tra kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_12\">kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 34<\/a> ho\u1eb7c n\u1ed9i dung ki\u1ec3m tra kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_13\">\u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_39\"><b><span lang=\"SV\">\u0110i\u1ec1u 39. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi r\u1ee7i ro v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec1 ra.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m an to\u00e0n, tr\u00e1nh s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, kh\u00f4ng hi\u1ec7u qu\u1ea3;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><span lang=\"SV\">3. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><span lang=\"SV\">4. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 nhi\u1ec7m v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><span lang=\"SV\">a) Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><span lang=\"SV\">b) Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><span lang=\"SV\">c) Ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd, vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) Ph\u00e1t hi\u1ec7n nh\u1eefng s\u01a1 h\u1edf, y\u1ebfu k\u00e9m, gian l\u1eadn trong qu\u1ea3n l\u00fd, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb; \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2690957\" class=\"clsBookmark\" name=\"khoan_5_39\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2690957')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2690957')\"><span lang=\"SV\">5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_5\"><b><span lang=\"SV\">M\u1ee5c 5. KI\u1ec2M K\u00ca T\u00c0I S\u1ea2N, B\u1ea2O QU\u1ea2N, L\u01afU TR\u1eee T\u00c0I LI\u1ec6U K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_40\"><b><span lang=\"SV\">\u0110i\u1ec1u 40. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c c\u00e2n, \u0111ong, \u0111o, \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng; x\u00e1c nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u trong s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_40\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ho\u1eb7c b\u00e1n, cho thu\u00ea;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) X\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t v\u00e0 c\u00e1c thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng kh\u00e1c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u0111) \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">e) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Sau khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. Vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. Ng\u01b0\u1eddi l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_41\"><b><span lang=\"SV\">\u0110i\u1ec1u 41. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756256\" class=\"clsBookmark\" name=\"khoan_2_41\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756256')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756256')\"><span lang=\"SV\">2. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n x\u00e1c nh\u1eadn.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_3_41\"><span lang=\"SV\">3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 12 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_5_41\"><span lang=\"SV\">5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) \u00cdt nh\u1ea5t l\u00e0 05 n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) \u00cdt nh\u1ea5t l\u00e0 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756255\" class=\"clsBookmark\" name=\"khoan_6_41\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756255')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756255')\"><span lang=\"SV\">6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, n\u01a1i l\u01b0u tr\u1eef v\u00e0 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_42\"><b><span lang=\"SV\">\u0110i\u1ec1u 42. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">Khi ph\u00e1t hi\u1ec7n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngay c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh v\u00e0 l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, hi\u1ec7n tr\u1ea1ng, nguy\u00ean nh\u00e2n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i; th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. T\u1ed5 ch\u1ee9c ph\u1ee5c h\u1ed3i l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb h\u01b0 h\u1ecfng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Li\u00ean h\u1ec7 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 giao d\u1ecbch t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c sao ch\u1ee5p ho\u1eb7c x\u00e1c nh\u1eadn l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"muc_6\"><b><span lang=\"SV\">M\u1ee5c 6. C\u00d4NG VI\u1ec6C K\u1ebe TO\u00c1N TRONG TR\u01af\u1edcNG H\u1ee2P \u0110\u01a0N V\u1eca K\u1ebe TO\u00c1N CHIA, T\u00c1CH, H\u1ee2P NH\u1ea4T, S\u00c1P NH\u1eacP, CHUY\u1ec2N \u0110\u1ed4I LO\u1ea0I H\u00ccNH HO\u1eb6C H\u00ccNH TH\u1ee8C S\u1ede H\u1eeeU, GI\u1ea2I TH\u1ec2, CH\u1ea4M D\u1ee8T HO\u1ea0T \u0110\u1ed8NG, PH\u00c1 S\u1ea2N<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_43\"><b><span lang=\"SV\">\u0110i\u1ec1u 43. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) Ph\u00e2n chia t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_44\"><b><span lang=\"SV\">\u0110i\u1ec1u 44. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u1ec3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi; \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng b\u00e0n giao th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_14\">\u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_45\"><b><span lang=\"SV\">\u0110i\u1ec1u 45. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao, m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) Nh\u1eadn, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u1ecb h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_46\"><b><span lang=\"SV\">\u0110i\u1ec1u 46. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_47\"><b><span lang=\"SV\">\u0110i\u1ec1u 47. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_48\"><b><span lang=\"SV\">\u0110i\u1ec1u 48. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) M\u1edf s\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng sau khi x\u1eed l\u00fd xong cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_15\">\u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n th\u00ec To\u00e0 \u00e1n tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_3\"><b><span lang=\"SV\">Ch\u01b0\u01a1ng III<\/span><\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_3_name\"><b><span lang=\"SV\" style=\"font-size:12.0pt\">T\u1ed4 CH\u1ee8C B\u1ed8 M\u00c1Y K\u1ebe TO\u00c1N V\u00c0 NG\u01af\u1edcI L\u00c0M K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092630\" class=\"clsBookmark\" name=\"dieu_49\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092630')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092630')\"><b><span lang=\"SV\">\u0110i\u1ec1u 49. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_50\"><b><span lang=\"SV\">\u0110i\u1ec1u 50. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y; tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. T\u1ed5 ch\u1ee9c v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a nh\u1eefng sai ph\u1ea1m do m\u00ecnh g\u00e2y ra; ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi \u0111\u1ed1i v\u1edbi nh\u1eefng sai ph\u1ea1m do ng\u01b0\u1eddi kh\u00e1c g\u00e2y ra nh\u01b0ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. T\u1ed5 ch\u1ee9c ki\u1ec3m tra k\u1ebf to\u00e1n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_51\"><b><span lang=\"SV\">\u0110i\u1ec1u 51. Ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637624\" class=\"clsBookmark\" name=\"khoan_2_51\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637624')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637624')\"><span lang=\"SV\">2. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh. Khi thay \u0111\u1ed5i ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e0n giao c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n m\u1edbi. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong th\u1eddi gian m\u00ecnh l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092633\" class=\"clsBookmark\" name=\"dieu_52\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092633')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092633')\"><b><span lang=\"SV\">\u0110i\u1ec1u 52. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean; ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh bi\u1ec7n ph\u00e1p \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9 ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i <\/span><span lang=\"NL\">x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd <\/span><span lang=\"SV\">kinh t\u1ebf, t\u1ed9i ph\u1ea1m v\u1ec1 ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, c\u1ee7a gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 c\u1ee7a c\u1ea5p ph\u00f3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, ph\u00f3 gi\u00e1m \u0111\u1ed1c, ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_52\"><span lang=\"SV\">4. Ng\u01b0\u1eddi \u0111ang l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092634\" class=\"clsBookmark\" name=\"dieu_53\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092634')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092634')\"><b><span lang=\"SV\">\u0110i\u1ec1u 53. K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_53\"><span lang=\"SV\">2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">3. K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean th\u00ec \u0111\u1ed3ng th\u1eddi ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_16\">kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_17\">\u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092635\" class=\"clsBookmark\" name=\"dieu_54\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092635')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092635')\"><b><span lang=\"SV\">\u0110i\u1ec1u 54. Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">1. K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_18\">kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">c) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">d) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_55\"><b><span lang=\"NL\">\u0110i\u1ec1u 55. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u00e1c quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1ec1 vi\u1ec7c tuy\u1ec3n d\u1ee5ng, thuy\u00ean chuy\u1ec3n, t\u0103ng l\u01b0\u01a1ng, khen th\u01b0\u1edfng, k\u1ef7 lu\u1eadt ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn chuy\u00ean m\u00f4n b\u1eb1ng v\u0103n b\u1ea3n khi c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb; tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00ec b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092637\" class=\"clsBookmark\" name=\"dieu_56\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092637')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092637')\"><b><span lang=\"NL\">\u0110i\u1ec1u 56. Thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c m\u1ecdi th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_19\">\u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. Doanh nghi\u1ec7p, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092638\" class=\"clsBookmark\" name=\"chuong_4\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092638')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092638')\"><b><span lang=\"NL\">Ch\u01b0\u01a1ng IV<\/span><\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a atmm=\".lqhlTootip-1092638\" class=\"clsBookmark\" name=\"chuong_4_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092638')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092638')\"><b><span lang=\"NL\" style=\"font-size:12.0pt\">HO\u1ea0T \u0110\u1ed8NG KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_57\"><b><span lang=\"NL\">\u0110i\u1ec1u 57. Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2212439\" class=\"clsBookmark\" name=\"khoan_1_57\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2212439')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2212439')\"><span lang=\"NL\">1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) \u0110\u1ea1t k\u1ebft qu\u1ea3 k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 chuy\u00ean gia k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n c\u1ea5p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f4ng nh\u1eadn, \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch v\u1ec1 ph\u00e1p lu\u1eadt kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00f3 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2211040\" class=\"clsBookmark\" name=\"khoan_3_57\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2211040')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2211040')\"><span lang=\"NL\">3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n thi l\u1ea5y ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 thu h\u1ed3i ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_58\"><b><span lang=\"NL\">\u0110i\u1ec1u 58. \u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_fhncweiafr\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a> \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1eeb 36 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1737779\" class=\"clsBookmark\" name=\"khoan_2_58\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1737779')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1737779')\"><span lang=\"NL\">2. Ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian cho m\u1ed9t doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m vi\u1ec7c t\u1ea1i h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c; s\u0129<span style=\"color:red\"> <\/span>quan, qu\u00e2n nh\u00e2n chuy\u00ean nghi\u1ec7p, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, C\u00f4ng an nh\u00e2n d\u00e2n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch; ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i ph\u1ea1m nghi\u00eam tr\u1ecdng x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n m\u00e0 ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00e1c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_59\"><b><span lang=\"NL\">\u0110i\u1ec1u 59. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo c\u00e1c lo\u1ea1i h\u00ecnh sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f4ng ty h\u1ee3p danh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_59\"><span lang=\"NL\">2. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_59\"><span lang=\"NL\">4. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) G\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Th\u00e0nh l\u1eadp chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756316\" class=\"clsBookmark\" name=\"diem_c_4_59\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756316')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756316')\"><span lang=\"NL\">c) Cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_60\"><b><span lang=\"NL\">\u0110i\u1ec1u 60. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756317\" class=\"clsBookmark\" name=\"diem_d_1_60\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756317')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756317')\"><span lang=\"NL\">d) B\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong doanh nghi\u1ec7p, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. C\u00f4ng ty h\u1ee3p danh \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty h\u1ee3p danh ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ed3ng th\u1eddi l\u00e0 gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_60\"><span lang=\"NL\">4. Chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u1ea3o \u0111\u1ea3m ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_5_60\"><span lang=\"NL\">5. Trong th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 b\u1ecb thu h\u1ed3i th\u00ec doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/a><span lang=\"SV\">\u201d <\/span><span lang=\"NL\">trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092643\" class=\"clsBookmark\" name=\"dieu_61\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092643')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092643')\"><b><span lang=\"NL\">\u0110i\u1ec1u 61. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_4_61\"><span lang=\"NL\">4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 v\u1ed1n g\u00f3p \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">6. \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">7. V\u0103n b\u1ea3n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, gi\u1ea5y t\u1edd ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_62\"><b>\u0110i\u1ec1u 62. Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh. Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092645\" class=\"clsBookmark\" name=\"dieu_63\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092645')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092645')\"><b><span lang=\"NL\">\u0110i\u1ec1u 63. C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"diem_b_1_63\"><span lang=\"NL\">b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u01b0 h\u1ecfng.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_63\"><span lang=\"NL\">2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_3_63\"><span lang=\"NL\">3. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092646\" class=\"clsBookmark\" name=\"dieu_64\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092646')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092646')\"><b><span lang=\"NL\">\u0110i\u1ec1u 64. Ph\u00ed c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_65\"><b><span lang=\"NL\">\u0110i\u1ec1u 65. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00e1 nh\u00e2n, \u0111\u1ea1i di\u1ec7n nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_66\"><b><span lang=\"NL\">\u0110i\u1ec1u 66. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_20\">\u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) Th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a h\u1ed9 kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1767740\" class=\"clsBookmark\" name=\"diem_c_2_66\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1767740')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1767740')\"><span lang=\"NL\">c) T\u1ea1m ng\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092649\" class=\"clsBookmark\" name=\"dieu_67\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092649')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092649')\"><b><span lang=\"NL\">\u0110i\u1ec1u 67. Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 cung c\u1ea5p v\u00e0 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do m\u00ecnh g\u00e2y ra.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1737694\" class=\"clsBookmark\" name=\"khoan_4_67\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1737694')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1737694')\"><span lang=\"NL\">4. Th\u01b0\u1eddng xuy\u00ean trau d\u1ed3i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. Tu\u00e2n th\u1ee7 s\u1ef1 qu\u1ea3n l\u00fd ngh\u1ec1 nghi\u1ec7p v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u1ee7y quy\u1ec1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756318\" class=\"clsBookmark\" name=\"khoan_6_67\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756318')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756318')\"><span lang=\"NL\">6. Mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092650\" class=\"clsBookmark\" name=\"dieu_68\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092650')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092650')\"><b><span lang=\"NL\">\u0110i\u1ec1u 68. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c khi ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. L\u00e0 cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, <\/span><span lang=\"SV\">tr\u1eeb <\/span><span lang=\"NL\">tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 <\/span><span lang=\"SV\">doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh<\/span><span lang=\"NL\">;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. C\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. Kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. \u0110ang cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00f4ng \u0111\u00fang v\u1edbi chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_69\"><b><span lang=\"NL\">\u0110i\u1ec1u 69. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1767741\" class=\"clsBookmark\" name=\"khoan_1_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1767741')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1767741')\"><span lang=\"NL\">1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t, m\u1ed9t s\u1ed1 ho\u1eb7c to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_21\">\u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> trong 03 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) C\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1767742\" class=\"clsBookmark\" name=\"khoan_2_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1767742')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1767742')\"><span lang=\"NL\">2. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ho\u1eb7c gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong 12 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb \u0111\u00ecnh ch\u1ec9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) B\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c t\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) L\u00e0m sai l\u1ec7ch ho\u1eb7c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) Gi\u1ea3 m\u1ea1o, t\u1ea9y xo\u00e1, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1769264\" class=\"clsBookmark\" name=\"khoan_3_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1769264')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1769264')\"><span lang=\"NL\">3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">5. H\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong 12 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb \u0111\u00ecnh ch\u1ec9;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) T\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) L\u00e0m sai l\u1ec7ch ho\u1eb7c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) T\u1ea5t c\u1ea3 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 trong c\u00f9ng h\u1ed9 kinh doanh b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1750758\" class=\"clsBookmark\" name=\"khoan_6_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1750758')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1750758')\"><span lang=\"NL\">6. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) C\u00f3 sai ph\u1ea1m v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c t\u1ebf g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"diem_b_6_69\"><span lang=\"NL\">b) Kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) Kh\u00f4ng ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra, thanh tra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">d) Kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_22\">\u0110i\u1ec1u 67 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1737780\" class=\"clsBookmark\" name=\"khoan_7_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1737780')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1737780')\"><span lang=\"NL\">7. K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2211041\" class=\"clsBookmark\" name=\"diem_c_7_69\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2211041')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2211041')\"><span lang=\"NL\">b) B\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">c) B\u1ecb k\u1ebft t\u1ed9i b\u1eb1ng b\u1ea3n \u00e1n c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092652\" class=\"clsBookmark\" name=\"dieu_70\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092652')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092652')\"><b><span lang=\"NL\">\u0110i\u1ec1u 70. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_70\"><span lang=\"NL\">2. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c b\u1ed3i d\u01b0\u1ee1ng, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_5\"><b><span lang=\"NL\">Ch\u01b0\u01a1ng V<\/span><\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_5_name\"><b><span lang=\"NL\" style=\"font-size:12.0pt\">QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC V\u1ec0 K\u1ebe TO\u00c1N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1092654\" class=\"clsBookmark\" name=\"dieu_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092654')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092654')\"><b><span lang=\"NL\">\u0110i\u1ec1u 71. Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">1. Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-5637625\" class=\"clsBookmark\" name=\"diem_b_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-5637625')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-5637625')\"><span lang=\"NL\">b) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1737781\" class=\"clsBookmark\" name=\"diem_c_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1737781')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1737781')\"><span lang=\"NL\">c) C\u1ea5p, c\u1ea5p l\u1ea1i, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2212440\" class=\"clsBookmark\" name=\"diem_d_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2212440')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2212440')\"><span lang=\"NL\">d) Quy \u0111\u1ecbnh vi\u1ec7c thi, c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-3349121\" class=\"clsBookmark\" name=\"diem_dd_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-3349121')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-3349121')\"><span lang=\"NL\">\u0111) Ki\u1ec3m tra k\u1ebf to\u00e1n; ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1737695\" class=\"clsBookmark\" name=\"diem_e_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1737695')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1737695')\"><span lang=\"NL\">e) Quy \u0111\u1ecbnh vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) T\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2402173\" class=\"clsBookmark\" name=\"diem_h_2_71\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2402173')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2402173')\"><span lang=\"NL\">h) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">i) H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">3. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n trong ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_6\"><b><span lang=\"NL\">Ch\u01b0\u01a1ng VI<\/span><\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_6_name\"><b><span lang=\"NL\" style=\"font-size:12.0pt\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_72\"><b><span lang=\"SV\">\u0110i\u1ec1u 72. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"SV\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"SV\">2. <a name=\"tvpllink_ignfeduxem\">Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11<\/a> h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a atmm=\".lqhlTootip-1092657\" class=\"clsBookmark\" name=\"dieu_73\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1092657')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1092657')\"><b><span lang=\"SV\">\u0110i\u1ec1u 73. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"SV\">1. Ch\u00ednh ph\u1ee7 chu\u1ea9n b\u1ecb c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1eaft \u0111\u1ea7u vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_23\">\u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> ch\u1eadm nh\u1ea5t l\u00e0 24 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"khoan_2_73\"><span lang=\"SV\">2. Trong th\u1eddi h\u1ea1n 24 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ph\u1ea3i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"SV\">3. Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u00e3 c\u1ea5p cho c\u00f4ng d\u00e2n Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i theo <a name=\"tvpllink_ignfeduxem_1\">Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11<\/a> c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"dieu_74\"><b><span lang=\"SV\">\u0110i\u1ec1u 74. Quy \u0111\u1ecbnh chi ti\u1ebft<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"khoan_1_74\"><span lang=\"SV\">1. Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1756321\" class=\"clsBookmark\" name=\"khoan_2_74\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1756321')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1756321')\"><span lang=\"SV\">2. C\u0103n c\u1ee9 nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a Lu\u1eadt n\u00e0y, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 h\u1ee3p t\u00e1c.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i><span lang=\"NL\">Lu\u1eadt n\u00e0y<\/span><\/i><i><span lang=\"SV\"> \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/p><\/div>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAA5ADIAMAA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><span lang=\"NL\">\u00a0<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"SV\">CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/span><\/b><span lang=\"NL\"><\/p>\n<p> <\/span><b><span lang=\"SV\">Nguy\u1ec5n Sinh H\u00f9ng<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><b><span lang=\"NL\">\u00a0<\/span><\/b><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<html><body><\/p>\n<div class=\"contentDoc\" id=\"tab2\" style=\"padding: 0; width: 760px; text-align:justify\">\n<div class=\"__mucluc\" style=\"display: none; text-align:justify\"> <a class=\"clsmucluc\" style=\"width: 150px; font-size: 15px; font-weight: bold; color: red;\n                                text-decoration: underline; margin-left: 5px;\">M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <img decoding=\"async\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/10\/new.gif\"\/><\/a> <\/p>\n<div style=\"clear: both; text-align:justify\"> <\/div>\n<div class=\"mlContent mlContentScroll\" style=\"text-align:justify\">\n<div style=\"padding: 10px; padding-bottom: 0px; text-align:right\"> <a class=\"aInMucLuc\" style=\"font-weight: 700; color: #fff; border: 1px solid #f00;\n                                        border-radius: 2px; padding: 0 5px; font-size: 11px; background: #f79522; margin-right: 10px;\n                                        margin-top: 1px;\">In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div style=\"padding: 10px; padding-top: 25px; text-align:justify\">\n<div id=\"ctl00_Content_ThongTinVB_pnlDocContentEN\" style=\"text-align:justify\">\n<div class=\"cldivContentDocEn\" style=\"width: 530px; float: left; margin-right: 15px; background-repeat: no-repeat;\n                                    background-position: 260px 170px; text-align:justify\"> <\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:100.0%;border-collapse:collapse\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADMAMAA0ADEAMgA=--> <\/p>\n<tr>\n<td style=\"width:175.55pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"234\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>NATIONAL ASSEMBLY<br \/> &#8212;&#8212;-<\/b><\/div>\n<\/td>\n<td style=\"width:288.8pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"385\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>SOCIALIST REPUBLIC OF VIETNAM<\/b><br \/> <b>Independence &#8211; Freedom &#8211; Happiness <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:175.55pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"234\">\n<div style=\"margin-top:6.0pt; text-align:center\">No. <a name=\"ole_link1\"><\/a><a name=\"ole_link2\"><\/a>88\/2015\/QH13<\/div>\n<\/td>\n<td style=\"width:288.8pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"385\">\n<div style=\"margin-top:6.0pt; text-align:right\"><i>Hanoi, November 20, 2015<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div style=\"text-align:justify\">\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">LAW ON ACCOUNTING<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>Pursuant to the Constitution of Socialist Republic of Vietnam;<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>The National Assembly promulgates the Law on Accounting. <\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_1\"><b>Chapter I<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">GENERAL PROVISIONS<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_1\"><b>Article 1. Scope<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">This Law provides for contents of accounting works, accounting apparatus, accountants, accounting services, accounting management by regulatory bodies, and accounting associations.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_2\"><b>Article 2. Regulated entities<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Agencies responsible for revenues and expenditures of state budget at various levels.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. State agencies, organizations, public service agencies using state budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Organizations, public service agencies that do not use state budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Enterprises established and operated under Vietnam\u2019s law; branches and representative offices of foreign enterprises operating in Vietnam. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Cooperatives, cooperative associations.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Business households, artels.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. Accountants.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">8. Accounting practitioners, enterprises and households providing accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">9. Accounting associations.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">10. Other agencies, organizations, and individuals involved in accounting and provision of accounting services in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_3\"><b>Article 3. Definitions<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">In this Law, the terms below are construed as follows:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. <i>Financial statement <\/i>means a system of financial information of an accounting unit demonstrated according to a form provided for by accounting standards and accounting regime.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. <i>Accounting regime<\/i> means a set of regulations and instructions on accounting applied to certain fields or works promulgated by accounting authorities or organizations authorized by accounting authority <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. <i>Accounting records<\/i> are documents and storage devices that contain economic\/financial transactions that occur and have been complete as the basis for making accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. <i>Accounting units <\/i>are the agencies, organizations and units specified in Clause 1 through 5 Article 2 of this Law that make financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. <i>Original price<\/i> means the initially recorded value of an asset or liability. Original price includes the cost of purchase, handling, transport, assembly, processing, and other direct costs until the asset is ready to be used.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. <i>Reasonable value<\/i> means the value that is appropriate for market price that can be generated when selling an asset or transferring a liability at that time.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. <i>Form of accounting <\/i>means the forms of accounting books, procedures and methods for making accounting books, and the relation among the accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">8. <i>Accounting <\/i>means collection, processing, inspecting, analysis, and provision of economic, financial information in the form of value, objects, and working hours.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">9. <i>Financial accounting <\/i>means collection, processing, inspecting, analysis, and provision of economic, financial information in the form of financial statements for entities that need information about the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">10. <i>Administrative accounting <\/i>means collection, processing, inspecting, analysis, and provision of economic, financial information to serve administrative requirements and the making of internal economic, financial decisions of the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">11. <i>Accounting practitioner<\/i> means a person granted the License to provide accounting services prescribed by this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">12. <i>Accounting inspection<\/i> means examination, assessment of conformity with regulations of law on accounting, truthfulness and accuracy of accounting information and data.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">13. <i>Provision of accounting services<\/i> means provision of accounting services, chief accountant\u2019s services, making of financial statements, accounting consultancy, and other accounting works defined by this Law for service users. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">14. <i>Accounting period<\/i> means a period of time from the time the accounting unit starts to make its accounting book to the time it closes the accounting book to make the financial statement.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">15. <i>Economic\/financial transactions <\/i>are activities that increase or decrease assets and sources of assets of an accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">16. <i>Accounting method <\/i>means the specific method and procedures for doing each accounting work.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">17. <i>Electronic equipment <\/i>means equipment operating based on electric, electronic, digital, magnetic technologies, wireless transmission, optical technologies, electromagnetic technology, or similar technologies.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">18. <i>Accounting documents <\/i>are accounting records, accounting books, financial statement, administrative accounting reports, audit reports, accounting inspection reports, and other documents relevant to accounting. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b>Article 4. Accounting objectives<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Collecting, processing accounting information and data according to subjects and contents of accounting works, accounting standards and accounting regime.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Inspecting, supervising revenues, expenditures, debts; inspecting the management, use of assets and sources of assets; discovering and preventing violations against regulations on finance and accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Analyzing accounting information and data; advising, proposing solutions for resolving administrative requirements and making of economic, financial decisions of the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Providing accounting information and data as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_5\"><b>Article 5. Accounting requirements<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. All economic\/financial transactions are fully recorded into accounting records, accounting books, and financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting information and data are recorded in a timely manner.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting information and data are recorded in a clear, understandable, and accurate timely manner.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Status, nature, contents, and value of economic\/financial transactions are recorded truthfully and objectively.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Accounting information and data must be continuously recorded from the beginning to the end of every economic, financial activity, from the establishment to the shutdown of the accounting unit; the accounting data of a period must continue that of the previous period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Accounting information and data are classified and sorted systematically in a way that can be compared and verified. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_6\"><b>Article 6. Accounting principles<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Values of assets and liabilities must be recorded according to their original prices. After being initially recorded, regarding certain types of assets and liabilities whose values fluctuate according to market prices and can be reliably re-determined according to reasonable values at the end of the financial statement period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Chosen regulations and accounting method must be consistently applied throughout the fiscal year; where the chosen regulations and accounting method are changed, the accounting unit must provide explanation in its financial statement. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The accounting unit must collect, record economic\/financial transactions that occur objectively, fully, truthfully, and in the correct accounting period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Every financial statement must be completely, accurately, made and sent to competent authority in a timely manner. Information and data in financial statements of accounting units must be made publicly available in accordance with Article 31 and Article 32 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Accounting units shall apply methods for evaluation of assets, distribute the revenues and expenditures carefully; do not falsify the results of their economic, financial activities.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Financial statements must be made and presented in a way that correctly reflects the nature of the transactions rather than their names.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. Apart from Clause 1 through 6 of this Article, regulatory bodies, organizations, public service agencies using state budget shall do accounting according to state budget tables.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_7\"><b>Article 7. Accounting standards and codes of ethics for accountants<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting standards comprise the basic accounting methods and regulations for making financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Code of ethics for accountants comprises regulations and instructions on principles, application of the code of ethics to accountants, accounting practitioners, enterprises and households providing accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Ministry of Finance shall provide for accounting standards and codes of ethics for accountants based on international accounting standards and Vietnam\u2019s conditions.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_8\"><b>Article 8. Accounting subjects<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting subjects with regard to revenues, expenditures of state budget, administrative operation; operation of units and organizations using state budget include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Money, supplies, and fixed assets;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Budgets, funds;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Internal and external payments of the accounting unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Revenues, expenditures, and settlement of difference between revenue and expenditure;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Revenues, expenditures, and surplus of state budget;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Financial, credit investment by the State;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) Debt and settlement of public debt;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">h) Public assets;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">i) Other property, assets, and liabilities related to the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting subjects with regard to operation of units and organizations that do not use state budget include assets and sources of assets specified in Point a, b, c, d, and I Clause 1 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting subjects with regard to business operation, except for the activities specified in Clause 4 of this Article, include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Assets;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Liability and owner\u2019s capital;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Revenues, operating cost, incomes, and other cots;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Taxes and amounts payable to state budget;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Business outcome and distribution thereof;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Other property, assets, and liabilities related to the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Accounting subjects with regard to the fields of banking, credit, insurance, securities, and financial investment include: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The subjects specified in Clause 3 of this Article;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Financial and credit investment;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Internal and external payments of the accounting unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Commitments, guarantees, valuable papers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_9\"><b>Article 9. Financial accounting, administrative accounting, general accounting, detailed accounting<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting works of an accounting unit include financial accounting and administrative accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. When doing financial accounting and administrative accounting, the accounting unit must also do general accounting and detailed accounting as follows:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) General accounting involves collection, processing, recording, and provision of general information about economic and financial activities of the accounting unit. General accounting uses currencies to reflect assets, sources of assets, status and outcomes of economic and financial activities of the accounting unit. General accounting is done based on information and data of detailed accounting;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Detailed accounting involves collection, processing, recording, and provision of detailed information in the form of currencies, objects, and working hours of each particular accounting subject of the accounting unit. Detailed accounting is meant to illustrate general accounting. Detailed accounting data must be consistent with general accounting data in an accounting period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Ministry of Finance shall provide guidance on application of administrative accounting to each field.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_10\"><b>Article 10. Units for accounting<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The accounting currency is Vietnam dong; its Vietnamese symbol is \u201c\u0111\u201d and international symbol is &#8220;VND\u201d. Where an economic\/financial transaction in a foreign currency occurs, the accounting unit must record the foreign currency and VND at the actual exchange rate, unless otherwise prescribed by law; if there is not exchange rate between the foreign currency and VND, it shall be exchanged into another foreign currency that has an exchange rate with VND.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">An accounting unit whose most revenues and expenditures are in a foreign currency may use such foreign currency as the accounting currency and has to take legal responsibility for such action and notify its supervisory tax authority. When making a financial statement which is used in Vietnam, the accounting unit must convert the foreign currency into VND at the actual exchange rate, unless otherwise prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Items and working hours used as units for accounting are legal units of measurement of Socialist Republic of Vietnam; Where an accounting unit uses another unit of measurement, it must be converted into a legal unit of Socialist Republic of Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting units are allowed to round numbers, use abbreviated units when making or publishing their financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The government shall elaborate and provide guidance on implementation of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_11\"><b>Article 11. Text and numbers for accounting<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The language of accounting shall be Vietnamese. Where a foreign language must be used on an accounting record, accounting book, or financial statement which is used in Vietnam, it is required to use both Vietnamese and that foreign language.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Numbers used for accounting are Arabic numerals; the thousands separator is a dot (.); and the decimal mark is a comma (,).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. With regard to foreign enterprises, branches of foreign enterprises or foreign organizations who have to sent their financial statements to the parent companies or overseas organization, or share the same transaction management software programs with the parent companies or overseas organization may use a comma (,) as the thousands separator and a dot as a decimal mark. In this case, it is required to be noted in the accounting documents, accounting books, and financial statements; the financial statements submitted to tax authorities, statistics authorities, and other competent authorities shall comply with Clause 2 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_12\"><b>Article 12. Accounting periods<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting periods include annual accounting periods, quarterly accounting periods, and monthly accounting periods. To be specific: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) An annual accounting period is 12 months from January 01 to the end of December 31. Any accounting unit, because of its difference in organizational structure or operation, that is allowed to begin the annual accounting period on the 1<sup>st<\/sup> of the first month of a quarter and end it on the last day of the last month of the next four quarter must notify the finance authority and tax authority.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) A quarterly accounting period lasts for 03 months from the 1<sup>st<\/sup> of the first month of the quarter to the last day of the last month of the quarter;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) A monthly accounting period lasts for 01 month from the 1<sup>st<\/sup> to the last day of the month.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting periods of a new accounting unit:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The first accounting period of a new enterprise begins on the issuance date of the Certificate of Enterprise Registration and ends on the last day of the annual, quarterly, or monthly accounting period specified in Clause 1 of this Article;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The first accounting period of another accounting unit other than a new enterprise begins on the issuance date of the decision on establishment of the accounting unit and ends on the last day of the annual, quarterly, or monthly accounting period specified in Clause 1 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Where an accounting unit is divided, consolidated, merged, converted, transferred, dissolved, shut down, or bankrupt, the last accounting period begins on the first day of the annual, quarterly, or monthly accounting period specified in Clause 1 of this Article and ends on the day preceding the effective date of the decision on division, consolidation, merger, conversion, transfer, dissolution, shutdown, or bankruptcy of the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. If the first or last annual accounting period is shorter than 90 days, it may be aggregated with the next or previous annual accounting period, respectively; the first or last annual accounting period must be shorter than 15 months.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_13\"><b>Article 13. Prohibited acts<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Forging, making false statements in, falsifying accounting records or other accounting documents, or forcing another person to do so.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Intentionally providing, verifying false accounting information and data, or colluding with another person in doing so or forcing another person to do so.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Leaving assets, liabilities of the accounting unit or related to the accounting unit from the accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Destroying or deliberately damaging accounting documents before the expiration of the retention period specified in Article 41 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Promulgating, publishing accounting standards or accounting regimes ultra vires.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Bribing, threatening, repressing, forcing accountants to do accounting works against this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. Allowing the manager or operator of an accounting unit to act as its accountant, warehouse-keeper, or treasurer, except for private enterprises and any limited liability company owned by a single individual.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">8. Assigning or hiring people that fail to satisfy all standards and requirements specified in Article 51 and Article 54 of this Law as accountants or chief accountants.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">9. Renting, borrowing, leasing out, or lending the accountant certificate or Certificate of Accounting Practice Registration in any shape or form.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">10. Establishing two or more accounting book systems or providing, publishing financial statements that contain inconsistent data in the same accounting period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">11. Providing accounting services without the Certificate of eligibility to provide accounting services or practice accounting without satisfying all requirements specified in this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">12. Use the phrase \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d (\u201caccounting services\u201d) in the enterprise\u2019s name without the Certificate of eligibility to provide accounting services after 06 months from the issuance date of the Certificate of Enterprise Registration, or while the enterprise has stopped providing accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">13. Hiring individuals or organizations that fail to satisfy all requirements for practicing accounting or providing accounting services to provide accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">14. Accounting practitioners and accounting firms colluding with their clients in providing or verifying false accounting information and data.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">15. Other prohibited acts according to regulations of law against corruption in accounting works.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_14\"><b>Article 14. Value of accounting documents and data<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting documents and data have the legal value and used for publishing as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting documents and data are the basis for formulating and approving plans, estimates, financial statements, and evaluation of violations.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_15\"><b>Article 15. Responsibility for management, use, provision of accounting information and documents<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting units are responsible for management, use, preservation, and retention of accounting documents.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting units have the responsibility to provide accounting information and documents in a timely, complete, truthful, and transparent manner to other agencies, organizations, and individuals as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_2\"><b>Chapter II<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">CONTENTS OF ACCOUNTING WORKS<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_1\"><b>Section 1. ACCOUNTING RECORDS<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_16\"><b>Article 16. Contents of accounting records<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting record must have:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Name and number of the accounting record;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Date of the accounting record;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Name, address of the entity that makes the accounting record;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Name, address of the entity that receives the accounting record;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Contents of the economic\/financial transaction that occurs;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Quantity, unit price, amount of the economic\/financial transaction in number; total amount of accounting records serving collection or payment of money in both number and words;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) Signatures, full names of the persons who make, approve the accounting record, and relevant persons <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Apart from the primary contents specified in Clause 1 of this Article, an accounting record may have other contents depending on its type.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_17\"><b>Article 17. Electronic records<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Electronic records are considered accounting records if they have the contents specified in Article 16 of this Law and are displayed in the form of electronic data, encrypted and not changed during transmission through the computer network or telecommunications network or by a storage device such as magnetic tape, magnetic disc, or payment cards.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Electronic records must ensure security and integrity of data and information being used and stored, be managed and inspected to avoid illegal access, duplication, or piracy. Electronic records are managed as if accounting documents in original forms when they are created, sent, or received, provided there are suitable devices for using them.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. When a physical record is converted into an electronic one and vice versa, the electronic may be used for making the economic\/financial transaction; the physical record is only for retention, not for making transactions or payments.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_18\"><b>Article 18. Making and retention of accounting records<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting record shall be made for each economic\/financial transaction that occurs during the operation of an accounting unit. Only one accounting record shall be made for each economic\/financial transaction.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting records must be made in a clear, complete, timely, and accurate manner in accordance with the set form. If an accounting record form is not available, the accounting unit may design its own accounting records as long as they have sufficient contents specified in Article 16 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Economic\/financial transactions on accounting records must not be abbreviated, erased, changed; Text must be written by pen; digits and letters must be written continuously without interruption; blank spaces must be crossed out. Accounting records that are changed are not valid for payment and recording in accounting books. Every incorrect accounting record must be crossed out.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. An accounting record must have a sufficient number of copies as prescribed. Contents of the copies of an accounting record for an economic\/financial transaction must be identical.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. The persons who make, approve, and other persons that sign the accounting record are responsible for its content. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Electronic accounting records must comply with provisions of Article 17, Clause 1 and Clause 2 of this Article. Electronic accounting records shall be printed and retained in accordance with Article 41 of this Law. If electronic records are stored in electronic devices instead of being printed, it is required to ensure safety and security of information and accessibility during the retention period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_19\"><b>Article 19. Signing accounting records<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting record must sufficient signatures. Accounting records must be signed with indelible ink. It is prohibited to use red ink or rubber signature stamps on accounting records. Signatures on accounting records appended by the same person must be consistent. The Government shall provide for signatures on accounting records appended by visually impaired people. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting records must be signed by competent persons or authorized persons. It is prohibited to sign an accounting record that does not have sufficient content.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting records on payment must be signed by the person competent to approve payments and the chief accountant or an authorized person before making such payment. Every copies of an accounting record on payment must be signed.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Electronic records must bear electronic signatures. Signatures on electronic records are as valid as signatures on physical records.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_20\"><b>Article 20. Invoices<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Invoices are accounting records made by goods sellers and service providers to record information about the goods sale or service provision as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The content and appearance of invoices, procedures for making, managing, and using invoices shall comply with regulations of law on taxation. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_21\"><b>Article 21. Management and use of accounting records<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Information and data on accounting records are the basis for making accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting records must be sorted by transaction content and by time, and preserved as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Only competent authorities are entitled to impound, confiscate, or seal accounting records. Where accounting records are impounded or confiscated, the competent authority shall photocopy the records impounded or confiscated, append signature on the copies, and give the copies to the accounting unit; make a record which specifies the reasons for impoundment of confiscation, quantity of each type of accounting records impounded or confiscated, and append the signature and seal on the record.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The competent authority that seals accounting records shall issue a record which specifies the reasons for sealing, quantity of each type of accounting records sealed, and append the signature and seal on the record.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_2\"><b>Section 2. ACCOUNTS AND ACCOUNTING BOOKS<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_22\"><b>Article 22. Accounts and account system<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounts are used for classifying and systemizing economic\/financial transactions.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The account system consists of necessary accounts. Each accounting unit may only use one account system for financial accounting as prescribed by the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Ministry of Finance shall promulgate specific regulations on accounts and account systems of the following accounting units:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Accounting units responsible for revenues and expenditures of state budget;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Accounting units using state budget;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Accounting units that do not use state budget;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Accounting units that are enterprises;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Other accounting units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_23\"><b>Article 23. Options to apply an account system<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Each accounting unit shall select an account system from the account systems established by the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. An accounting unit may detail the selected accounts to serve its purpose.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_24\"><b>Article 24. Accounting books<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting books are used for recording economic\/financial transactions that occurred and are related to the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Each accounting book must specify the name of the accounting unit; name, opening date, closing date of the book; signature of the book maker, chief accountant, legal representative of the accounting unit, page numbers, and overlapping seals.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Each accounting book must have:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Date of each entry;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Numbers and dates of accounting records that serve as the basis for making the entries;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Summary of economic\/financial transactions that occurred;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Amount of money of economic\/financial transactions recorded in the accounts;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Opening balance, transactions that occur during the period, and closing balance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Accounting books include the general accounting book and detailed accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. The Ministry of Finance shall promulgate specific regulations on accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_25\"><b>Article 25. Accounting book system<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Each accounting unit shall select an accounting book system from the accounting book systems established by the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Each accounting unit shall use only one accounting book system for an annual accounting period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The accounting unit may detail the selected accounting books to serve its purpose.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_26\"><b>Article 26. Opening, recording, closing, and retention of accounting books<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting books shall be opened at the beginning of the annual accounting period; new accounting units shall open their accounting books from the inauguration date.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting records are the basis for making accounting books.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting books must be made clearly, completely, and in a timely manner. Information and data recorded in the accounting books must be accurate, truthful, and consistent with accounting records.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Economic\/financial transactions must be recorded in the accounting books in chronological order. Information and data recorded in accounting books of the next year must continue those on the accounting books of the preceding year. An accounting book must be continuously made from the beginning to the closing of the book. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Information and data on the accounting books must be recorded by pen, must not be inserted at the top or bottom and must not overlap; no lines shall be skipped; any empty space of the page must be crossed out; if one page is not enough, a sum must be done at the end of each page and carried forward to the next page.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. The accounting unit must close its accounting books at the end of the accounting period before making the financial statement and in other cases specified by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. Accounting units may make electronic accounting books. Electronic accounting books must comply with regulations on accounting books in Article 24, Article 25, Clause 1, 2, 3, 4, and 6 of this Article, except for regulations on the overlapping seal. After electronic accounting books are closed, they must be printed out and bound into books for each annual accounting period in order to be retained. If electronic accounting books are stored in electronic devices instead of being printed, it is required to ensure safety and security of information and accessibility during the retention period.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_27\"><b>Article 27. Correcting accounting books<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. If an error is found in an accounting book, they must not be erased and must be rectified in one of the following manners:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Cross out the error, write the correct text or number above, and request the chief accountant to sign next to it;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Rewrite the incorrect number in red ink or in round brackets, then write the correct number and request the chief accountant to sign next to it;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Issue \u201cch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh&#8221; (\u201ccorrective note\u201d) and write the difference.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. If an error is found in an accounting book before the annual financial statement is submitted to a competent authority, rectification must be made in the accounting books of the same year.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. If an error is found in an accounting book after the annual financial statement is submitted to a competent authority, rectification must be made in the accounting books of the year in which the error is found and explanation must be provided.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Rectification of electronic accounting books shall apply the method specified in Point c Clause 1 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_28\"><b>Article 28. Evaluation and recording according to reasonable value<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Assets and liabilities to be evaluated and recorded according to their reasonable values at the end of the financial statement period include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Financial instruments required by accounting standards to be recorded and re-evaluated according to their reasonable values <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Accounts derived from foreign currencies at actual exchange rates;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Other assets and liabilities whose values regularly fluctuate and required by accounting standards to be re-evaluated according to their reasonable values.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Re-evaluation of assets and liabilities according to their reasonable values must be well founded. If the values cannot be reliably determined, assets and liabilities shall be recorded at their original prices.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Ministry of Finance shall regulates assets and liabilities to be recorded and re-evaluated according to reasonable values, accounting method for recording and re-evaluating according to reasonable values. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_3\"><b>Section 3. FINANCIAL STATEMENTS<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_29\"><b>Article 29. Financial statements of accounting units<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Financial statements of an accounting unit are used for aggregating and describing its financial conditions and performance. Financial statements of an accounting unit include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Financial condition statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Business performance statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Cash flow statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Note to financial statements;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Other statements defined by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Financial statements of an accounting unit are made as follows:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Each accounting unit shall make the financial statement at the end of the annual accounting period, unless otherwise prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Financial statements shall be based on figures after accounting books are closed. The superior accounting unit shall make a general financial statement or consolidated financial statement based on financial statements of inferior accounting units;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Financial statements must be made correctly in terms of contents, method, and consistency accounting periods; any difference in presentation of financial statements of different accounting periods must be explained;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Financial statements shall bear the signatures of the makers, the chief accountant, and the legal representative of the accounting unit. The persons who sign a financial statement are responsible for its content.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The annual financial statement of an accounting unit shall be submitted to the competent authority within 90 days from the end of the annual accounting period as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The Ministry of Finance shall promulgate specific regulations on financial statements in each field; responsibility, maker, period, method, deadline, places for submission of financial statements, and publishing of financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_30\"><b>Article 30. Financial statements of the State<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Financial statements of the State are made according to consolidation of financial statements of regulatory agencies, public service agencies, business organizations, and relevant units of the State, used for consolidating and describing financial conditions of the State, result of financial activities of the State, and cash flow thereof nationwide and of each administrative division.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Financial statements of the State provide information about revenues and expenditures of state budget, public funds, public debts, state capital in enterprises, assets, sources of capital, and use of state capital. Financial statements of the State include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Financial condition statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Statement of financial activity result;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Cash flow statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Note to financial statements of the State.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Financial statements of the State are made as follows:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The Ministry of Finance shall make nationwide financial statements, submit them to the Government for reporting to the National Assembly; direct State Treasuries to take charge and cooperate with finance authorities in making financial statements of local governments and submitting them to the People\u2019s Committees of provinces for reporting to the People\u2019s Councils of provinces;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Other regulatory agencies, public service agencies, business organizations, and relevant units shall make their own financial statements and provide financial information serving the making of nationwide and local financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Financial statements of the State shall be made and submitted to the National Assembly or the People\u2019s Council at the same time as the state budget statement according to the Law on State budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. The Government shall promulgate specific regulations on financial statements of the State; the making and publishing of financial statements of the State; responsibility of agencies, units, and local governments for provision of information serving the making of financial statements of the State.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_31\"><b>Article 31. Published contents of financial statement<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting units using state budget shall publish information about revenues, expenditures of state budget in accordance with the Law on State budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting units that do not use state budget shall publish their annually revenue and expenditure statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting units using the people\u2019s contributions shall publish the purposes and use of such contributions, contributors, contributed amount, results, revenues and expenditures related to such contributions.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Accounting units doing business shall publish:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Assets, liabilities and owner\u2019s capital;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Business performance;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Development and use of funds;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Workers\u2019 incomes;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Other contents required by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Financial statements of accounting units that are, by law, required to be audited must be enclosed with audit reports made by the auditing bodies.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_32\"><b>Article 32. Manners and deadline for publishing financial statements<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A financial statement shall be published in one of the following manner:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Publication;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Written notice;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Posting;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Publication on a website;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Other manners prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The manners and deadlines for publishing financial statements of accounting units using state budget shall comply with regulations of law on state budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting units that do not use state budget, accounting units using the people\u2019s contributions shall publish their annual financial statements within 30 days from their submission dates.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Accounting units doing business shall publish their annual financial statements within 120 days from the end of the annual accounting period. Where regulations of law on securities, credit, or insurance provide for different manners and deadlines for publishing financial statements; such regulations shall apply.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_33\"><b>Article 33. Audit of financial statements<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Financial statements of accounting units that are, by law, required to be audited must be audited before they are submitted to competent authorities and published.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Audited accounting units shall comply with regulations of law on audit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Audited financial statements of accounting units must be enclosed with audit reports when being submitted to competent authorities.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_4\"><b>Section 4. ACCOUNTING INSPECTION<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_34\"><b>Article 34. Accounting inspection<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting units shall have their accounting works inspected by competent authorities. Accounting inspection shall only be carried out under a decision of a competent authority as prescribed by law, except for the authorities specified in Point b Clause 3 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The authorities that are competent to decide accounting inspection include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The Ministry of Finance;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Other Ministries, ministerial agencies, Governmental agencies, other central agencies shall decide accounting inspection of accounting units under their management;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The People\u2019s Committees of provinces shall decide accounting inspection of accounting units in their provinces;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Superior units shall decide accounting inspection of affiliated units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The authorities that are competent to carry out accounting inspection include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The authorities specified in Clause 2 of this Article;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) State inspection agencies, finance inspection agency, State Audit Agency, tax authorities during inspection and audit of accounting units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_35\"><b>Article 35. Contents of accounting inspection<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting inspection consists of:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Inspection of performance of accounting works;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Inspection of the accounting apparatus and accountants;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Inspection of the organization structure and provision of accounting services;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Inspection of the adherence to other regulations of law on accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The accounting inspection content must be specified in the decision on accounting inspection, except for the case in Point b Clause 3 Article 34 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_36\"><b>Article 36. Duration for accounting inspection<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Duration of an accounting inspection is decided by the authority competent to carry out the accounting inspection but not exceeding 10 days, excluding days off and public holidays defined by the Labor Code. If the inspection content is complicated and thus requires more time to evaluate and draw a conclusion, the inspecting authority may extend the duration for up to 05 days, excluding days off and public holidays defined by the Labor Code.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_37\"><b>Article 37. Rights and obligations of accounting inspectorates<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. During an accounting inspection, the inspectorate must announce the decision on accounting inspection, except for the inspectorates and audit commissions specified in Point b Clause 3 Article 34 of this Law. The accounting inspectorate is entitled to request the accounting unit to provide accounting documents related to the accounting inspection content and explanation where necessary.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. At the end of the inspection, the inspectorate shall make an inspection record and gives one copy to the inspected unit; Any violations against regulations of law on accounting shall, if they are within the competence of the inspectorate, be dealt with or, if they are beyond the competence of the inspectorate, transferred to a competent authority as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The chief of the inspectorate is responsible for the inspection conclusion.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The inspectorate shall comply with the procedures, contents, scope, and duration of inspection, not affect the normal operation of the accounting unit, and not harass the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_38\"><b>Article 38. Rights and obligations of inspected accounting units<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The inspected accounting unit has the obligations to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Provide the inspectorate with accounting documents related to the accounting inspection content and explanation at the request of the inspectorate;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Comply with the conclusion given by the inspectorate.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The inspected accounting unit has the rights to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Refuse the inspection if it is suspected to be beyond the competence of the inspectorate as prescribed in Clause 2 and Clause 3 Article 34, or the inspection contents are not conformable with Article 35 of this Law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) File complaints to a competent authority if the conclusion given by the inspectorate is not concurred with.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_39\"><b>Article 39. Internal control and audit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Internal control means establishment and implementation of internal mechanism, policies, procedures, and regulations conformable with law meant to prevent, discover, and deal with the risks and meet the set requirements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Each accounting unit must establish an internal control system to meet the following requirements:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Its assets are protected from improper and inefficient use;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The transactions are approved intra vires and fully recorded as the basis for making and presenting truthful and reasonable financial statements.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Internal audit means inspection, assessment, and supervision of the completeness, appropriateness, and effectiveness of internal control.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Objectives of internal audit:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Inspect the compatibility, effectiveness, and efficiency of the internal control system; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Inspect and certify the quality, reliability of economic and financial information of the financial statement and administrative accounting report before they are submitted;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Inspect the adherence to the rules for operation, management, observance of law, regulations on finance, accounting, policies, resolutions, and decisions of the heads of the accounting unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Discover weaknesses in the management system; propose solutions for improvement of the management system of the accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. The Government shall regulate internal audit of enterprises, regulatory agencies, and public service agencies.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_5\"><b>Section 5. STOCKTAKING, PRESERVATION AND RETENTION OF ACCOUNTING DOCUMENTS<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_40\"><b>Article 40. Stocktaking<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Stocktaking means measurement of quantity, verification and assessment of quality and value of existing assets and sources of capital at that time in comparison with figures in the accounting books. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. An accounting unit shall conduct stocktaking in the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) At the end of the annual accounting period;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Total division, partial division, consolidation, merger, dissolution, shutdown, bankruptcy, transfer, or lease of the accounting unit; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Conversion of type of business of the accounting unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Occurrence of conflagration, flood, and other unexpected damage;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Re-evaluation of assets under a decision of a competent authority;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Other cases prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. After the stocktaking is done, the accounting unit shall make a stocktaking report. In case of any discrepancies between the stocktaking result and figures on the accounting books, the accounting unit must determine the cause and record the difference on the accounting books before making the financial statement.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The stocktaking must truthfully reflect the assets and sources of assets. The persons who make and sign the stocktaking report are responsible for it.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_41\"><b>Article 41. Preservation and retention of accounting documents<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting documents must be fully and safely preserved by accounting units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. In case of impoundment of confiscation of accounting documents, it is required to have a record and copies of the impounded or confiscated accounting documents; in case of loss or damage of accounting documents, it is required to have a record and copies of documents or a certification.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accounting documents shall be retained for 12 months from the end of the annual accounting period or completion of accounting works.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The legal representative of the accounting unit is responsible for the preservation and retention of accounting documents.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Duration of retention of accounting documents:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) For accounting documents serving management and operation of the accounting unit, including those not directly used for making accounting books and financial statements: at least 05 years;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) For accounting documents directly used for making accounting books, financial statements, accounting books, and annual financial statements: at least 10 years, unless otherwise prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) For historical accounting documents or those of economic, national security, or national defense importance: permanently.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. The Government shall regulates types of accounting documents that need retaining, duration of retention, beginning time of retention mentioned in Clause 5 of this Article, places for retention, and procedures for destruction of accounting documents.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_42\"><b>Article 42. Responsibility of accounting units for loss or damage of accounting documents<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Where accounting documents are lost or damaged, the accounting unit shall immediately: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Check, determine the quantity, conditions, cause of the loss or damaged; notify relevant entities and competent authorities;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Organize a restoration of damaged accounting documents;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Contact entities having transactions and accounting documents for photocopying the documents or certifying the loss or damage of accounting documents;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Regarding accounting documents about assets that cannot be restored as set out in Clause 2 and Clause 3 of this Article, it is required to conduct stocktaking to remake the accounting documents that are lost or damaged.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"muc_6\"><b>Section 6. ACCOUNTING WORKS IN CASE OF TOTAL DIVISION, PARTIAL DIVISION, CONSOLIDATION, MERGER, CONVERSION, DISSOLUTION, SHUTDOWN, BANKRUPTCY OF ACCOUNTING UNITS<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_43\"><b>Article 43. Accounting works in case of total division of an accounting unit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The accounting unit that undergoes a total division shall perform the following works:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Distribute assets and unpaid debts, make a transfer note, and make the accounting books according to such transfer note;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer accounting documents about the assets and unpaid debts to the new accounting units<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. According to the transfer note, new accounting units shall open and make their accounting books in accordance with this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_44\"><b>Article 44. Accounting works in case of partial division of an accounting unit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The accounting unit (transferor unit) that undergoes a partial division and establishes a new accounting unit (transferee unit) shall perform the following works:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Conduct stocktaking, determine unpaid debts of the transferee unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Transfer assets and unpaid debts of the transferee unit, make a transfer note, and make accounting books according to such transfer note;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer accounting documents about the assets and unpaid debts to the transferee unit; the transferor unit shall retain accounting documents that are not transferred in accordance with Article 41 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. According to the transfer note, new transferee unit shall open and make their accounting books in accordance with this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_45\"><b>Article 45. Accounting works in case of consolidation of accounting units<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Where several accounting units (consolidating units) are consolidated into a new accounting unit (consolidated unit), the following works shall be performed:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer all accounting documents to the consolidated unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The consolidated unit shall:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Open and make its accounting books according to the transfer note and in conformity with this Law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Consolidate financial statements of consolidating units into a financial statement of the consolidated unit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Receive, retain accounting documents of consolidated units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_46\"><b>Article 46. Accounting works in case of acquisition of an accounting unit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The accounting unit that is acquired by another accounting unit (acquirer) shall:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer all accounting documents to the acquirer.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The acquirer shall make its accounting books according to the transfer note and in conformity with this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_47\"><b>Article 47. Accounting works in case of conversion of an accounting unit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The converted accounting unit shall:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer all accounting documents to the converted accounting unit.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. According to the transfer note, new converted unit shall open and make their accounting books in accordance with this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_48\"><b>Article 48. Accounting works in case of dissolution, shutdown, or bankruptcy of an accounting unit<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The accounting unit that is dissolved or shut down shall:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Open an accounting book to monitor economic\/financial transaction related to the dissolution or shutdown;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Transfer all accounting documents of the dissolved or shut down accounting unit to the superior accounting unit or an entity in charge of document retention in accordance with Article 41 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Where an accounting unit is declared bankrupt, the declaring court shall appoint a person in charge of the accounting works specified in Clause 1 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_3\"><b>Chapter III<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">ORGANIZATION OF ACCOUNTING APPARATUS AND ACCOUNTANTS<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_49\"><b>Article 49. Organization of accounting apparatus<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Every accounting unit must organize the accounting apparatus, appoint accountants, or purchase external accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The organization of the accounting apparatus, appointment of accounting, the chief accountant, accounting practitioners, or purchase of accounting services or chief accountant\u2019s services shall comply with regulations of the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_50\"><b>Article 50. Responsibilities of accounting unit\u2019s legal representative<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Organize the accounting apparatus, appointment of accountants, or decide to hire accounting firms or accounting households in accordance with this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Appoint the chief accountant or purchase chief accountant\u2019s services in accordance with this Law, unless otherwise prescribed by other laws.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Organize and direct accounting works in the accounting unit in accordance with regulations of law on accounting and take responsibility for the damage caused by the legal representative\u2019s misconduct; take joint responsibility for misconduct by others people under the legal representative\u2019s management.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Organize internal accounting inspection and accounting inspection of inferior units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_51\"><b>Article 51. Standards, rights and obligations of accountants<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Every accountant must meet the standards below:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Comply with professional ethics, be truthful, integrated, and abide by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Have professional accounting knowledge and skills.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accountants have the right to perform accounting works independently.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Accountants must comply with regulations of law on accounting, perform given tasks, and take responsibility for their performance. When an accountant is replaced, the replaced accountant shall hand over his\/her works and documents to the replacing accountant. The replaced accountant is still responsible for the accounting works done during his\/her practice.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_52\"><b>Article 52. People prohibited from practicing accounting<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The following people are prohibited from practicing accounting:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Minors; people who completely or partly lose their civil capacity as declared by the court; people forcibly sent to reform schools or rehabilitation centers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. People banned from practicing accounting under an effective court\u2019s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Parents, adoptive parents, spouses, children, siblings of the legal representative, head, Director, General Director, deputies of the head, Deputy Director, Deputy General Director in charge of finance \u2013 accounting, and the chief accountant of the same accounting unit, except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. People holding the position of managers, executive officers, treasurers, warehouse-keepers, buyers or sellers of assets in the same accounting unit except for private enterprises, single-member limited liability companies owned by individuals, and other cases specified by the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_53\"><b>Article 53. Chief accountant<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The chief accountant is the head of a unit\u2019s accounting apparatus and in charge of execution of accounting works therein.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Chief accountants of regulatory agencies, organizations and public service agencies using state budget, and enterprises whose over 50% charter capital is held by the State, apart from the tasks specified in Clause 1 of this Article, are also responsible for assisting the accounting units\u2019 legal representatives in financial supervision of the accounting units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The chief accountant is subject to direction by the accounting unit\u2019s legal representative and also direction and inspection by the chief accountant of the superior accounting unit, if any, in terms of professional works.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Where the chief accountant is replaced by another accountant, such accountant must satisfy the standards and conditions specified in Clause 1 Article 54 of this Law, and perform the chief accountant\u2019s rights and obligations specified in Article 55 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_54\"><b>Article 54. Standards and conditions for chief accountants<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A chief accountant must meet the standards below:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Meet the standards specified in Clause 1 Article 51 of this Law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Have at least an associate degree in accounting;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Have a certificate of training in chief accountant\u2019s techniques;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) The holder of a bachelor\u2019s degree in accounting must have at least 02 years\u2019 experience of accounting works; the holder of an associate degree in accounting must have at least 03 years\u2019 experience of accounting works.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The Government shall specify standards and conditions for chief accountants that suit each type of accounting units.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_55\"><b>Article 55. Rights and obligations of chief accountants<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A chief accountant has the responsibility to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Comply with regulations of law on accounting and finance of accounting units;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Organize the operation of the accounting apparatus in accordance with this Law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Make financial statements in accordance with accounting regimes and accounting standards.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The chief accountant has the right to perform accounting works independently.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Chief accountants of regulatory agencies, organizations and public service agencies using state budget, and enterprises whose over 50% charter capital is held by the State, apart from the rights specified in Clause 2 of this Article, also have the right to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Offer opinions in writing about employment, reassignment, pay raise, commendation, and disciplinary actions for accountants, warehouse-keepers, and treasurers;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Request relevant departments of the accounting unit to provide adequate documents related to the chief accountant\u2019s accounting works and financial supervision works in a timely manner;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Preserve his\/her opinions in writing if they are at odds with that of the decision maker;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Submit written reports to the legal representative of the accounting unit on discovered violations against regulations of law on finance and accounting in the unit. If the decision has to be complied with, the report shall be sent to the person superior to the decision maker or a competent authority. In this case the chief accountant is not responsible for the implementation of such decision.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_56\"><b>Article 56. Purchase of accounting services and chief accountant\u2019s services<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting unit may enter into a contract with an accounting firm or accounting household to provide accounting services or chief accountant\u2019s services in accordance with law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The purchase of accounting services or chief accountant\u2019s services must be made into a contract in accordance with law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The accounting unit that purchases accounting services or chief accountant\u2019s services shall provide adequate and accurate information and documents related to such services and fully pay for the services as agreed in the contract.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The hired chief accountant must satisfy the standards and conditions specified in Article 54 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Accounting firms, accounting households, hired accountants, and hired chief accountants are responsible for accounting information and data as agreed in the contracts.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_4\"><b>Chapter IV<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">PROVISION OF ACCOUNTING SERVICES<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_57\"><b>Article 57. Accountant certificate<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A person must meet the standards below in order to obtain the accountant certificate:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Comply with professional ethics, be truthful, integrated, and abide by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Have a bachelor\u2019s degree or higher in finance, accounting, audit, or another discipline specified by the Ministry of Finance;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Pass the examination for the accountant certificate.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The holder of an accounting expert certificate or accounting practitioner certificate issued by a foreign organization or an international accounting organization that is accredited by the Ministry of Finance of Vietnam shall be granted an accountant certificate if he\/she pass the examination in Vietnam\u2019s economics, finance, and accounting laws and meet the standards specified in Point a Clause 1 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Ministry of Finance shall specify conditions for taking the examination for the accountant certificate, procedures for issuance and revocation of the accountant certificate.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_58\"><b>Article 58. Registration of accounting practice<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The holder of an accountant certificate or auditor certificate according to the Law on Independent audit may register his\/her accounting practice through an accounting firm or accounting household if he\/she:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) has full civil capacity; and<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Has at least 36 months\u2019 experience of finance, accounting, or audit works since graduation from university; and<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Has participated in every mandatory refresher course.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The person who satisfies all conditions in Clause 1 of this Article may register and be granted the Certificate of Accounting Practice Registration The Ministry of Finance shall specify procedures for issuance and revocation of the Certificate of Accounting Practice Registration.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Certificate of Accounting Practice Registration is only valid when its holder has a full-time contract with an accounting firm or an accounting household.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The following people must not register accounting practice:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Officials and public employees; professional servicemen and officers; national defense workers and public employees, police officers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) People banned from practicing accounting under an effective court\u2019s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged; people put on probation, and people forcibly sent to reform schools or rehabilitation centers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) People convicted of serious economic crimes and have not had their criminal records expunged.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Any person that incurred a penalty for an administrative violation against regulations of law on finance, accounting, audit within the previous 06 months, if the penalty is a warning, or 01 years, if the penalty is other than a warning. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) People suspended from accounting practice.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_59\"><b>Article 59. Accounting firms<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting firm may be in established in the form of:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) A multi-member limited liability company; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) A partnership; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) A private enterprise.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The firm may only provide accounting services after all conditions specified in this Law are satisfied and the Certificate of eligibility to provide accounting services is obtained.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The accounting firm must not contribute capital to establishment of another accounting firm, except for contribution of capital together with a foreign accounting firm to establishment of an accounting firm in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The foreign accounting firm shall provide accounting services in Vietnam in the following manners:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Contributing capital together with an existing accounting firm in Vietnam to establish an accounting firm;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Establishing branches of the foreign accounting firm;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Provide accounting services across the border as prescribed by the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_60\"><b>Article 60. Conditions for issuance of the Certificate of eligibility to provide accounting services<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A multi-member limited liability company shall be granted the Certificate of eligibility to provide accounting services after all of the conditions below are satisfied:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The company has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) At least two capital contributors (members) are accounting practitioners;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The legal representative, Director or General Director of the company is an accounting practitioner;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) The accounting practitioners\u2019 holdings in the enterprise, the holdings of members being organizations are conformable with regulations of the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. A partnership shall be granted the Certificate of eligibility to provide accounting services after all of the conditions below are satisfied:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The partnership has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) At least two general partners are accounting practitioners;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The legal representative, Director or General Director of the partnership is an accounting practitioner.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. A private enterprise shall be granted the Certificate of eligibility to provide accounting services after all of the conditions below are satisfied:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The enterprise has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) There are at least two accounting practitioners in the enterprise;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The owner of the private company, who holds the position of Director, is an accounting practitioner.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. A branch in Vietnam of a foreign accounting firm shall be granted the Certificate of eligibility to provide accounting services after all of the conditions below are satisfied:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The foreign accounting firm is permitted to provide accounting services according to regulations of law of its home country;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) There are at least two accounting practitioners, including the Director or General Director of the branch;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The Director or General Director of the branch does not concurrently hold the position of manager or executive officer of another enterprise in Vietnam;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The foreign accounting firm has submitted a document to the Ministry of Finance that it is responsible for every obligations and commitments of the branch in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Within 06 months from the date of accounting service registration, if the accounting firm or branch of a foreign accounting firm is not granted the Certificate of eligibility to provide accounting services, or the Certificate of eligibility to provide accounting services has been revoked, the accounting firm or branch of a foreign accounting firm must promptly request the business registration authority to remove the phrase \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d (\u201caccounting services\u201d) from its name.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_61\"><b>Article 61. Application for Certificate of eligibility to provide accounting services<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An application form for the Certificate of eligibility to provide accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Copies of the Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Copies of Certificates of Accounting Practice Registration of accounting practitioners.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Employment contracts between the accounting firm and accounting practitioners.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Documents proving capital contribution (for limited liability companies).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. The company\u2019s charter (for partnerships and limited liability companies).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. A written commitment to take responsibility by the foreign firm; documents proving the foreign firm is permitted to provide accounting services (for branches in Vietnam of foreign accounting firms).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_62\"><b>Article 62. Deadline for issuance of Certificate of eligibility to provide accounting services<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Within 15 days from the receipt of the satisfactory application, the Ministry of Finance shall issue the Certificate of eligibility to provide accounting services. If the application is rejected, explanation must be provided in writing. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. If the application needs clarifying, the Ministry of Finance shall request the applicant to provide explanation. The time limit for issuance of the Certificate of eligibility to provide accounting services begins from the date of receipt of additional documents.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_63\"><b>Article 63. Reissuance of Certificate of eligibility to provide accounting services<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The Certificate of eligibility to provide accounting services shall be reissued in the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) There is a change in the name, legal representative, Director, General Director, and address of the firm\u2019s headquarters or branch of the foreign accounting firm;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The Certificate of eligibility to provide accounting services is lost or damaged.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Application for reissuance of the Certificate of eligibility to provide accounting services:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) An application form for reissuance of the Certificate of eligibility to provide accounting services;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The original Certificate of eligibility to provide accounting services, except for the case in Point b Clause 1 of this Article;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Other documents related to reissuance of the Certificate of eligibility to provide accounting services (if any).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Within 15 days from the receipt of the satisfactory application, the Ministry of Finance shall reissue the Certificate of eligibility to provide accounting services. If the application is rejected, explanation must be provided in writing. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_64\"><b>Article 64. Fees for issuance and reissuance of the Certificate of eligibility to provide accounting services<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">An accounting firm that is issued or reissued with the Certificate of eligibility to provide accounting services shall pay fees as prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_65\"><b>Article 65. Accounting households<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. A business household may provide accounting services after all of the conditions below are satisfied:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The household has a certificate of business household registration;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The individual or representative of the group of individuals who establish the business household is an accounting practitioner.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting households are not required to have the Certificate of eligibility to provide accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_66\"><b>Article 66. Changes to be notified to the Ministry of Finance<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Within 10 days from the occurrence of any of the changes below, the accounting firm must send a written notification to the Ministry of Finance: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Changes to the list of accounting practitioners in the firm;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) One, some, or all of the conditions for provision of accounting services specified in Article 60 of this Law are not satisfied;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Changes to the firm\u2019s name or headquarters\u2019 address;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Changes to the Director, General Director, legal representative, or holdings of members\/partners;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Suspension of provision of accounting services;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Establishment, shutdown, or changes to the names of addresses of the accounting firm\u2019s branches;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) Total division, partial division, acquisition, consolidation, conversion, or dissolution of the accounting firm.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Within 10 days from the occurrence of any of the changes below, the accounting household must send a written notification to the Ministry of Finance: a) Changes to the list of accounting practitioners;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Changes to the household\u2019s name;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Suspension or termination of accounting service provision.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_67\"><b>Article 67. Responsibility of accounting practitioners, accounting firms, and accounting households<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Perform accounting works as agreed in the contract.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Comply with regulations of law on accounting and code of ethics for accountants.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Take responsibility to the clients for provided accounting services and pay compensation for any damage caused.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Keep improving professional knowledge and skills, participating in annual refresher courses as prescribed by the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Comply with accounting service quality control by the Ministry of Finance or an accounting association authorized by the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Buy professional liability insurance as prescribed by the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_68\"><b>Article 68. Cases in which provision of accounting services are prohibited<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The accounting firm or accounting household must not provide accounting services for another accounting unit when the manager or executive officer of the accounting firm or representative of the accounting household or the person who directly provides accounting services:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Is a parent, adoptive parent, spouse, child, sibling of the manager, executive officer, chief accountant of the accounting unit, unless the accounting unit is a private enterprise or limited liability company owned by an individual, and other cases specified by the Government; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Has a economic \u2013 financial relationship with such accounting unit; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Does not have adequate professional knowledge or does not satisfy all conditions for provision of accounting services; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Is providing chief accountant\u2019s services for a client who has a economic \u2013 financial relationship with such accounting unit; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Is requested by the accounting unit to work against the code of ethics or professional requirements; or<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Other cases prescribed by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_69\"><b>Article 69. Suspension of provision of services and revocation of Certificate of eligibility to provide accounting services, Certificate of Accounting Service Registration<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An accounting firm shall be suspended from providing accounting services in one of the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) One, some, or all of the conditions specified in Article 60 of this Law are not satisfied for 03 consecutive months;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) There are professional errors or violations against accounting standards or code of ethics for accountants that cause serious consequences or are likely to cause serious consequences.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. An accounting firm shall have its Certificate of eligibility to provide accounting services revoked in one of the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Accounting services are not provided for 12 consecutive months;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The errors or violations mentioned in Clause 1 of this Article are not eliminated within 60 days from the suspension date;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) The firm is dissolved, goes bankrupt, or suspends the accounting service provision itself;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) The Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document is revoked;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) The firm falsifies accounting documents, financial statements and provides false information and reports, or colludes with another entity in doing so;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) The Certificate of eligibility to provide accounting services is forged or falsified.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The accounting firm whose Certificate of eligibility to provide accounting services is revoked shall immediately stop providing accounting services from the effective date of the decision on revocation.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. An accounting household shall be suspended from providing accounting services when there are professional errors or violations against accounting standards or code of ethics for accountants that cause serious consequences or are likely to cause serious consequences.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. An accounting household shall be shut down in one of the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Accounting services are not provided for 12 consecutive months;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The errors or violations mentioned in Clause 4 of this Article are not eliminated within 60 days from the suspension date;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Accounting service provision is terminated;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) The household falsifies accounting documents, financial statements and provide false information and reports, or colludes with another entity in doing so;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) The household has its certificate of business household registration revoked;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) All accounting practitioners in the same business household have their Certificates of Accounting Service Registration revoked.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. An accounting practitioner shall be suspended from providing accounting services in one of the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) There are professional errors or violations against accounting standards or code of ethics for accountants that cause serious consequences or are likely to cause serious consequences.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The conditions for practicing are no longer satisfied;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Regulations of competent authorities on accounting inspection are not complied with;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) The obligations specified in Article 67 of this Law are not fulfilled.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. An accounting practitioner shall have his\/her Certificate of Accounting Service Registration revoked in one of the following cases:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Fraudulent documents are used to apply for the Certificate of Accounting Service Registration;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The accountant certificate is revoked; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The practitioner is convicted under an effective court\u2019s judgment.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_70\"><b>Article 70. Accounting associations<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Accounting associations shall be established and operated in accordance with regulations of law on associations and accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Accounting associations may provide refresher courses for accountants and accounting practitioner, and perform certain tasks related to accounting works defined by the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_5\"><b>Chapter V<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">STATE MANAGEMENT OF ACCOUNTING<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_71\"><b>Article 71. State management of accounting<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The Government shall unify state management of accounting<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The Ministry of Finance is responsible to the Government for state management of accounting and has the duties and entitlements below:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Develop and submit strategies and policies on accounting development to the Government;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Develop and promulgate legislative documents on accounting, or submit them to the Government for promulgation;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Issue, reissue, revoke Certificates of Accounting Service Registration and Certificates of eligibility to provide accounting services; suspend accounting practice and provision of accounting services.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Decide the examination, issuance, revocation, and management of accountant certificates; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Carry out accounting inspections; inspect accounting services; supervise the observance of accounting standards and accounting regimes;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Regulate update of accounting practitioners\u2019 knowledge;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) Organize and manage scientific research into accounting and application of information technology to accounting works;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">h) Carry out inspection, settle complaints and denunciations, and take actions against violations against regulations of law on accounting;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">i) Seek international cooperation in accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Other Ministries, ministerial agencies, within the scope of their duties and entitlements, shall cooperate with the Ministry of Finance in state management of accounting.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The People\u2019s Committees of provinces, within the scope of their duties and entitlements, are in charge of state management of accounting in their provinces.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_6\"><b>Chapter VI<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt\">IMPLEMENTATION<\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_72\"><b>Article 72. Effect<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. This Law comes into force from January 01, 2017.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. The Law on Accounting No. 03\/2003\/QH11 on June 17, 2003 is annulled from the effective date of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_73\"><b>Article 73. Transition<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. The Government shall prepare necessary conditions for making financial statements of the State in accordance with Article 30 of this Law within 24 months from the effective date of this Law.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">2. Within 24 months from the effective date of this Law, accounting firms established before such date must satisfy all conditions specified therein to be granted the Certificate of eligibility to provide accounting services. Otherwise, the provision of accounting services must be terminated. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">3. Accounting practitioner certificates issued to Vietnamese citizens and foreigners under the Law on Accounting No. 03\/2003\/QH11 on June 17, 2003 are as valid as accountant certificates specified in this Law. <\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><a name=\"dieu_74\"><b>Article 74. Elaboration<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\">1. The Government and the Ministry of Finance shall elaborate the Articles and Clauses of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Pursuant to basic principles of this Law, the Government shall specify accounting works of representative offices of foreign enterprises operating Vietnam, business households, and artels.<\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><i>This Law is ratified by the 13<sup>th<\/sup> National Assembly of Socialist Republic of Vietnam during the 10<sup>th<\/sup> session on November 20, 2015.<\/i><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><i> <\/i><\/p>\n<\/p><\/div>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADMAMAA0ADEAMgA=--> <\/p>\n<tr>\n<td style=\"width:150.4pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"201\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/td>\n<td style=\"width:292.4pt;padding:0in 5.4pt 0in 5.4pt; text-align:justify\" valign=\"top\" width=\"390\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>PRESIDENT OF THE NATIONAL ASSEMBLY <\/p>\n<p> Nguyen Sinh Hung<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<div style=\"text-align:justify\">\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><i> <\/i><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<p style=\"text-align:justify\"><font size=\"2\"> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/> <\/font><i>This translation is made by <b><font color=\"#FF0000\">TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. 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