{"id":2246,"date":"2025-02-21T14:44:07","date_gmt":"2025-02-21T14:44:07","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2246"},"modified":"2025-02-21T14:44:07","modified_gmt":"2025-02-21T14:44:07","slug":"xu-phat-hanh-vi-vi-pham-hanh-chinh-ve-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/xu-phat-hanh-vi-vi-pham-hanh-chinh-ve-thue-hoa-don\/","title":{"rendered":"X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"<p><strong style=\"color: red;\">C\u00d4NG V\u0102N 216\/TCT-PC C\u1ee6A T\u1ed4NG C\u1ee4C THU\u1ebe V\u1ec0 VI\u1ec6C X\u1eec PH\u1ea0T H\u00c0NH VI VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00d3A \u0110\u01a0N<\/strong><\/p>\n<p>Ng\u00e0y 15\/01\/2025, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 216\/TCT-PC h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc trong x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<p><strong>M\u1ee9c ti\u1ec1n ph\u1ea1t<\/strong>:<\/p>\n<p>Vi ph\u1ea1m v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2021\/N\u0110-CP ng\u00e0y 16\/11\/2021). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, h\u00f3a \u0111\u01a1n trong c\u00f9ng m\u1ed9t l\u1ea7n x\u1eed ph\u1ea1t th\u00ec ch\u1ec9 ban h\u00e0nh m\u1ed9t quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u00f3. S\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 t\u1ed5ng m\u1ee9c ti\u1ec1n ph\u1ea1t c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng h\u00e0nh vi vi ph\u1ea1m <em>v\u00e0 kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n b\u1edfi m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 24 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u0103m 2012 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2020).<\/em><\/p>\n<p><strong>T\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 quy m\u00f4 l\u1edbn\u201d<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t l\u1ea7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 theo quy \u0111\u1ecbnh b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m th\u00ec kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 quy m\u00f4 l\u1edbn\u201d. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n (v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n v\u1ecb ph\u1ea1m l\u00e0 t\u1eeb 10 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean) th\u00ec b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m v\u00e0 b\u1ecb \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 quy m\u00f4 l\u1edbn\u201d.<\/p>\n<p><strong>T\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n\u201d<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh gi\u1ed1ng nhau v\u00e0 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m th\u00ec t\u1eeb h\u00e0nh vi th\u1ee9 hai tr\u1edf \u0111i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng \u201cvi ph\u1ea1m h\u00e0nh ch\u00ednh nhi\u1ec1u l\u1ea7n\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u0103m 2012 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2020).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N 216\/TCT-PC C\u1ee6A T\u1ed4NG C\u1ee4C THU\u1ebe V\u1ec0 VI\u1ec6C X\u1eec PH\u1ea0T H\u00c0NH VI VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00d3A \u0110\u01a0N Ng\u00e0y 15\/01\/2025, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 216\/TCT-PC h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc trong x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n nh\u01b0 sau: M\u1ee9c ti\u1ec1n ph\u1ea1t: Vi&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2246"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2200"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}