{"id":32046,"date":"2021-12-13T17:27:06","date_gmt":"2021-12-13T10:27:06","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=32046"},"modified":"2024-08-08T17:25:28","modified_gmt":"2024-08-08T10:25:28","slug":"nhung-diem-moi-ve-quy-dinh-lap-bien-ban-vi-pham-hanh-chinh-dien-tu-theo-nghi-dinh-125-2020","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/32046\/nhung-diem-moi-ve-quy-dinh-lap-bien-ban-vi-pham-hanh-chinh-dien-tu-theo-nghi-dinh-125-2020\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 quy \u0111\u1ecbnh l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 125\/2020"},"content":{"rendered":"

Hi\u1ec7n nay, vi\u1ec7c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u0111ang di\u1ec5n ra nhanh ch\u00f3ng \u1edf nhi\u1ec1u c\u01a1 quan, \u0111\u01a1n v\u1ecb B\u1ed9 ng\u00e0nh v\u00e0 \u0111\u1eb7c bi\u1ec7t \u1edf ng\u00e0nh thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 vi\u1ec7c b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 s\u1ed1 78 t\u1eeb th\u00e1ng 11\/2021 cho 6 t\u1ec9nh, th\u00e0nh ph\u1ed1, g\u1ed3m: H\u00e0 N\u1ed9i, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Qu\u1ea3ng Ninh, H\u1ea3i Ph\u00f2ng, Ph\u00fa Th\u1ecd v\u00e0 B\u00ecnh \u0110\u1ecbnh v\u00e0 tri\u1ec3n khai cho 57 t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f2n l\u1ea1i t\u1eeb 01\/07\/2022.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, m\u1edbi \u0111\u00e2y nh\u1ea5t T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c tri\u1ec3n khai tuy\u00ean truy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c t\u1eeb ng\u00e0y 01\/01\/2022. Vi\u1ec7c \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n

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<\/span> H\u00ecnh 1: Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 quy \u0111\u1ecbnh l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed theo ngh\u1ecb \u0111\u1ecbnh 125\/2020<\/span><\/figcaption><\/figure>\n

K\u00ednh m\u1eddi qu\u00fd b\u1ea1n \u0111\u1ecdc v\u00e0 qu\u00fd doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c anh\/ch\u1ecb k\u1ebf to\u00e1n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 k\u00ea khai, n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ecdc b\u00e0i vi\u1ebft sau \u0111\u00e2y \u0111\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1edbi n\u00e0y.<\/span><\/p>\n

<\/b>1. M\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng \u0111ang tri\u1ec3n khai tuy\u00ean truy\u1ec1n th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh m\u1edbi<\/b><\/span><\/h2>\n

C\u0103n c\u1ee9 C\u00f4ng v\u0103n s\u1ed1 4280\/TCT-KK ng\u00e0y 05\/11\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c tri\u1ec3n khai l\u1eadp v\u00e0 g\u1eedi bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1eb1ng \u0111i\u1ec7n t\u1eed, nhi\u1ec1u c\u1ee5c thu\u1ebf v\u00e0 chi c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh \u0111\u00e3 tuy\u00ean truy\u1ec1n nhi\u1ec1u \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n v\u1ec1 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Giai \u0111o\u1ea1n \u0111\u1ea7u \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2021 t\u1ea1i C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i v\u00e0 m\u1ed9t s\u1ed1 Chi c\u1ee5c Thu\u1ebf tr\u1ef1c thu\u1ed9c nh\u01b0 C\u1ee5c Thu\u1ebf t\u1ec9nh H\u1ea3i D\u01b0\u01a1ng, Chi c\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i D\u01b0\u01a1ng. C\u00e1c C\u1ee5c Thu\u1ebf c\u00f2n l\u1ea1i nh\u01b0 C\u1ee5c Thu\u1ebf t\u1ec9nh Tr\u00e0 Vinh, C\u1ee5c thu\u1ebf t\u1ec9nh B\u1eafc Giang, C\u1ee5c thu\u1ebf t\u1ec9nh Ki\u00ean Giang,\u2026. s\u1ebd b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2022.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed<\/b><\/span><\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed khi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0:<\/span><\/p>\n

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<\/span> H\u00ecnh 2: C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111i\u1ec7n t\u1eed<\/span><\/figcaption><\/figure>\n

>>> \u0110\u1ecdc th\u00eam: <\/i>H\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh<\/i><\/a><\/span><\/span><\/strong><\/span><\/p>\n

Ch\u00fa \u00fd: <\/b>\u00c1p d\u1ee5ng khi c\u00e1c h\u00e0nh vi tr\u00ean th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/span><\/span><\/p>\n

Trong \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n bao g\u1ed3m:<\/span><\/p>\n

a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c; \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ngo\u00e0i c\u00f4ng l\u1eadp;<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/span><\/p>\n

d) T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

\u0111) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n m\u00e0 h\u00e0nh vi \u0111\u00f3 kh\u00f4ng thu\u1ed9c nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao;<\/span><\/p>\n

e) T\u1ed5 h\u1ee3p t\u00e1c v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

>>> \u0110\u1ecdc th\u00eam c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t:<\/i><\/strong><\/span><\/p>\n