{"id":5865,"date":"2021-03-10T14:10:01","date_gmt":"2021-03-10T07:10:01","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5865"},"modified":"2025-12-19T14:17:53","modified_gmt":"2025-12-19T07:17:53","slug":"quyet-dinh-376-qd-tchq-nam-2021-ve-so-tay-nghiep-vu-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-hai-quan-do-tong-cuc-hai-quan-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/quyet-dinh-376-qd-tchq-nam-2021-ve-so-tay-nghiep-vu-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-hai-quan-do-tong-cuc-hai-quan-ban-hanh.html","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 376\/Q\u0110-TCHQ n\u0103m 2021 v\u1ec1 S\u1ed5 tay nghi\u1ec7p v\u1ee5 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c H\u1ea3i quan do T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C H\u1ea2I QUAN
\n\u2014\u2014-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:\u00a0<\/span>376\/<\/span>Q\u0110-TCHQ<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>03<\/i>\u00a0th\u00e1ng\u00a0<\/span>3\u00a0<\/i>n\u0103m 20<\/span>21<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>QUY\u1ebeT \u0110\u1ecaNH<\/span><\/b><\/p>\n

<\/a>BAN H\u00c0NH S\u1ed4 TAY NGHI\u1ec6P V\u1ee4 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C H\u1ea2I QUAN<\/span><\/p>\n

T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C H\u1ea2I QUAN<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Khi\u1ebfu n\u1ea1i ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2011;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a097\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 8 n\u0103m 2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0 ng\u00e0y 19 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>11<\/i>5\/2013\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 10 th\u00e1ng 2013 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a031\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 05 th\u00e1ng 3 n\u0103m 2020 s\u1eeda \u0111\u1ed5i, b<\/span>\u1ed5\u00a0<\/i>sung m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1
\n115\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 03 th\u00e1ng 10 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>1<\/i>66\/20<\/span>1<\/i>3\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf th<\/span>i\u00a0<\/i>h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0124\/2020\/N\u0110-CP\u00a0<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt Khi\u1ebfu n\u1ea1i;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng \u0111<\/span>\u1ec3\u00a0<\/i>x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 65\/20<\/span>1<\/i>5\/Q\u0110-TTg ng\u00e0y 17 th\u00e1ng 12 n\u0103m 2015 c\u1ee7a th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c<\/span>\u1ea5<\/i>u t<\/span>\u1ed5\u00a0<\/i>ch\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 166\/Q\u0110-TCHQ ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2021 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 ban h\u00e0nh H\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ng\u00e0nh H\u1ea3i quan;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf.<\/span><\/i><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 1.<\/span><\/b>\u00a0<\/a>Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y S\u1ed5 tay nghi\u1ec7p v\u1ee5 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c H\u1ea3i quan, s\u1ed5 tay bao g\u1ed3m 07 ph\u1ea7n:\u00a0<\/span>Ph\u1ea7n I. X\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Ph\u1ea7n II. Nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Ph\u1ea7n III. So\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Ph\u1ea7n IV. T\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Ph\u1ea7n V. Ph\u00e1t h\u00e0nh v\u00e0 theo d\u00f5i thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

Ph\u1ea7n VI. Ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ee5 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

Ph\u1ea7n VII. L\u01b0u tr\u1eef, qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 2.<\/span><\/b>\u00a0<\/a>Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 3.<\/span><\/b>\u00a0<\/a>Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n


\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013 Nh\u01b0\u00a0<\/span>\u0110i\u1ec1u 3;
\n\u2013 L\u01b0u: VT,\u00a0<\/span>PC\u00a0(<\/span>5b).<\/span><\/p>\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/p>\n

Mai Xu\u00e2n Th\u00e0nh<\/p>\n

 <\/p>\n

<\/a>S\u1ed4 TAY NGHI\u1ec6P V\u1ee4<\/span><\/b><\/p>\n

<\/a>X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C H\u1ea2I QUAN<\/span>
\n(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s<\/span>\u1ed1 376\/Q<\/i>\u0110-TCHQ ng\u00e0y 03 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0<\/span>\u1edf<\/i>ng T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/span>)<\/i><\/p>\n

L\u1edcI N\u00d3I \u0110\u1ea6U<\/span><\/b><\/p>\n

X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u nghi\u1ec7p v\u1ee5 nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7. Trong nh\u1eefng n\u0103m qua, c\u00f4ng t\u00e1c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c \u0111\u01a1n v\u1ecb trong to\u00e0n Ng\u00e0nh tri\u1ec3n khai m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, to\u00e0n di\u1ec7n. C\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3
\nx\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00f4ng t\u00e1c n\u00e0y; v\u00ec v\u1eady, \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai ph\u1ed5 bi\u1ebfn c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u1ebfn c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c trong \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c t\u1eadp hu\u1ea5n nghi\u1ec7p v\u1ee5 \u0111\u1ec3 n\u00e2ng cao k\u1ef9 n\u0103ng v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan; theo d\u00f5i, n\u1eafm b\u1eaft c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh \u0111\u1ec3 k\u1ecbp th\u1eddi b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.\u00a0<\/span>V\u1ec1\u00a0c\u01a1 b\u1ea3n, vi\u1ec7c ph\u00e1t hi\u1ec7n vi ph\u1ea1m ph\u00e1p lu\u1eadt, x\u00e1c l\u1eadp h\u1ed3 s\u01a1 x\u1eed l\u00fd, gi\u1ea3i quy\u1ebft c\u00e1c v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, hi\u1ec7u qu\u1ea3, tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u1eed l\u00fd, th\u1ea9m quy\u1ec1n, m\u1ee9c ph\u1ea1t v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

C\u00e1c kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan, B\u1ed9 T\u00e0i ch\u00ednh k\u1ecbp th\u1eddi c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn; qua \u0111\u00f3, gi\u00fap cho c\u00e1c \u0111\u01a1n v\u1ecb trong Ng\u00e0nh th\u1ef1c hi\u1ec7n \u0111\u00fang, th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

Tuy nhi\u00ean, b\u00ean c\u1ea1nh nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, c\u00f4ng t\u00e1c x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, tham gia t\u1ed1 t\u1ee5ng h\u00e0nh ch\u00ednh t\u1ea1i T\u00f2a \u00e1n trong to\u00e0n Ng\u00e0nh v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf, t\u1ed3n t\u1ea1i th\u1ec3 hi\u1ec7n trong k\u1ef9 n\u0103ng x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m, l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh\u2026l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 d\u1eabn \u0111\u1ebfn vi\u1ec7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n ph\u00e1t sinh trong th\u1eddi gian qua.<\/span><\/p>\n

Th\u1ef1c hi\u1ec7n \u0111\u1ed5i m\u1edbi ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd ngu\u1ed3n nh\u00e2n l\u1ef1c d\u1ef1a tr\u00ean v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, Lu\u1eadt Vi\u00ean ch\u1ee9c; T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00e2y d\u1ef1ng S\u1ed5 tay nghi\u1ec7p v\u1ee5 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan nh\u1eb1m gi\u00fap c\u00f4ng ch\u1ee9c h\u1ea3i quan l\u00e0m c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u01b0\u1edbng c\u01a1 b\u1ea3n v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m
\nh\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3, chi ti\u1ebft. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p, linh ho\u1ea1t v\u1edbi t\u1eebng v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao nh\u1ea5t.<\/span><\/p>\n

S<\/span>\u1ed5\u00a0tay nghi\u1ec7p v\u1ee5 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan v\u00e0 k\u1ebft qu\u1ea3 t\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 th\u1ef1c ti\u1ec5n c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong to\u00e0n ng\u00e0nh trong nh\u1eefng n\u0103m qua.<\/span><\/p>\n

Vi\u1ec7c bi\u00ean so\u1ea1n S\u1ed5 tay nghi\u1ec7p v\u1ee5 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan kh\u00f4ng nh\u1eefng nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan; g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c ng\u0103n ch\u1eb7n v\u00e0 x\u1eed l\u00fd nghi\u00eam minh m\u1ecdi h\u00e0nh vi vi ph\u1ea1m
\nh\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan; h\u1ea1n ch\u1ebf th\u1ea5p nh\u1ea5t vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi\u1ebfu n\u1ea1i ho\u1eb7c kh\u1edfi ki\u1ec7n c\u01a1 quan H\u1ea3i quan, c\u00f4ng ch\u1ee9c H\u1ea3i quan t\u1ea1i To\u00e0 H\u00e0nh ch\u00ednh.<\/span><\/p>\n

<\/a>Ph\u1ea7n I<\/span><\/b><\/p>\n

<\/a>X\u00c1C \u0110\u1ecaNH H\u00c0NH VI VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

<\/a>1. Ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m<\/span><\/b><\/p>\n

a) Khi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t\u00a0<\/span>\u0111\u1ed9ng\u00a0nghi\u1ec7p v\u1ee5 h\u1ea3i quan (th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra h\u1ea3i quan, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m so\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra chuy\u00ean ng\u00e0nh, ki\u1ec3m tra theo d\u1ea5u hi\u1ec7u vi ph\u1ea1m\u2026), c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u00e1t hi\u1ec7n c\u00f3 c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh kh\u00f4ng ph\u00f9 h<\/span>\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u1ea7n xem x\u00e9t c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

\u2013 H\u00e0nh vi vi ph\u1ea1m:<\/span><\/p>\n

L\u00e0m r\u00f5 n\u1ed9i dung vi ph\u1ea1m l\u00e0 g\u00ec? Vi ph\u1ea1m quy \u0111\u1ecbnh n\u00e0o v\u1ec1 m\u1eb7t n\u1ed9i dun<\/span>g\u00a0qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan (quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng\u2026)? H\u00e0nh vi l\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n (quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd h\u1ea3i quan) hay th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh? Kh\u00f4ng \u0111\u00fang \u1edf n\u1ed9i dung g\u00ec?<\/span><\/p>\n

\u2013 Ch\u1ee7 th\u1ec3 vi ph\u1ea1m:<\/span><\/p>\n

L\u00e0m r\u00f5 ai l\u00e0 ch\u1ee7 th\u1ec3 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n n\u1ed9i dung qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt? Ai l\u00e0 ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3? Th\u1ef1c hi\u1ec7n v\u1edbi vai tr\u00f2 g\u00ec (th\u1ef1c hi\u1ec7n theo tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh hay theo \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi kh\u00e1c)? Ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c?<\/span><\/p>\n

+ Tr\u01b0\u1eddng h<\/span>\u1ee3p\u00a0ng\u01b0\u1eddi vi ph\u1ea1m l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u1ea7n l\u00e0m r\u00f5 t\u00ean, tu\u1ed5i, \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa theo gi\u1ea5y t\u1edd t\u00f9y th\u00e2n; x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 \u0111\u1ee7 tu\u1ed5i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh hay kh\u00f4ng? X\u00e1c \u0111\u1ecbnh \u0111\u1ed9 tu\u1ed5i c\u1ee5 th\u1ec3: d\u01b0\u1edbi 14 tu\u1ed5i, t\u1eeb \u0111\u1ee7 14 tu\u1ed5i \u0111\u1ebfn d\u01b0\u1edbi 16 tu\u1ed5i, t\u1eeb \u0111\u1ee7 16 tu\u1ed5i \u0111\u1ebfn d\u01b0\u1edbi 18 tu\u1ed5i, t\u1eeb \u0111\u1ee7 18 tu\u1ed5i tr\u1edf l\u00ean.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h<\/span>\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ai l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n? \u0110\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt hay \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n (tham kh\u1ea3o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 85 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 v\u1ec1 \u0111\u1ea1i di\u1ec7n c\u1ee7a ph\u00e1p nh\u00e2n,\u00a0<\/a>\u0110i\u1ec1u 138 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n)? C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u1ea1i di\u1ec7n? (Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c vi ph\u1ea1m \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a097\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/8\/2017 v\u00e0\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1\u00a0128\/2020\/N\u0110-CP<\/span>).<\/span><\/p>\n

\u2013 Tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c h\u1ea3i quan c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00f3 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m kh\u00f4ng? l\u00e0 nh\u1eefng lo\u1ea1i n\u00e0o, s\u1ed1 l\u01b0\u1ee3n<\/span>g, \u0111\u01a1n v\u1ecb t\u00ednh, ch\u1ee7ng lo\u1ea1i, tr\u1ecb gi\u00e1, t\u00ecnh tr\u1ea1ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m, s\u1ef1 c\u1ea7n thi\u1ebft \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n v\u00e0 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (\u0111\u00e3 c\u1ea7n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n ch\u01b0a, c\u00f3 th\u1ef1c hi\u1ec7n kh\u00e1m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00f4ng\u2026).<\/span><\/p>\n

\u2013 Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m \u0111\u00f3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u, kho\u1ea3n, \u0111i\u1ec3m c\u1ee7a v\u0103n b\u1ea3n n\u00e0o?<\/span><\/p>\n

\u2013 X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh hay kh\u00f4ng:<\/span><\/p>\n

+ Kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m l\u00e0 c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 250.000 \u0111<\/span>\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, 500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

+ L\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh: \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n.<\/span><\/p>\n

b) Ghi nh\u1eadn d\u1ea5u hi\u1ec7u h\u00e0nh vi vi ph\u1ea1m:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec c\u00f4ng ch\u1ee9c ghi nh\u1eadn l\u1ea1i s\u1ef1 vi\u1ec7c v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp Bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn v\u1ee5 vi\u1ec7c theo m\u1eabu MBB 20 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0\u00a090\/2020\/TT-BTC<\/a>\u00a0\u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9.<\/span><\/p>\n

c) Khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan, n\u1ebfu h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/span><\/p>\n

<\/a>2. L\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

a) Ngay sau khi x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c n\u1ed9i dung n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 Ph\u1ea7n n\u00e0y, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 ti\u1ebfn h\u00e0nh l\u1eadp Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu s\u1ed1 MBB 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT- BTC.<\/span><\/p>\n

b) Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 in m\u1eabu \u0111\u1ec3 vi\u1ebft tay ho\u1eb7c so\u1ea1n th\u1ea3o tr\u00ean m\u00e1y vi t\u00ednh v\u00e0 in ra \u0111<\/span>\u1ec3\u00a0s\u1eed d\u1ee5ng.<\/span><\/p>\n

B\u00fat d\u00f9ng \u0111\u1ec3 ghi bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i l\u00e0 b\u00fat m\u1ef1c ho\u1eb7c b\u00fat bi (kh\u00f4ng d\u00f9ng b\u00fat c\u00f3 m\u1ef1c m\u00e0u \u0111\u1ecf, b\u00fat ch\u00ec ho\u1eb7c b\u00fat d\u1ec5 bay m\u1ef1c\u2026) v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t m\u00e0u m\u1ef1c trong c\u00f9ng m\u1ed9t bi\u00ean b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p vi\u1ebft tay th\u00ec ch\u1ec9 m\u1ed9t ng\u01b0\u1eddi vi\u1ebft bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, s\u1eed d\u1ee5ng m\u1ed9t ki<\/span>\u1ec3u ch\u1eef th\u01b0\u1eddng, kh\u00f4ng d\u00f9ng ch\u1eef in, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i m\u00f4 t\u1ea3 ch\u00ednh x\u00e1c t\u00ean h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m theo ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i. Bi\u00ean b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y,
\nx\u00f3a, vi\u1ebft ch\u1ed3ng \u0111\u00e8 l\u00ean ch\u1eef \u0111\u00e3 vi\u1ebft tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c l\u00e0m sai l\u1ec7ch c\u00e1c n\u1ed9i\u00a0 dung \u0111\u00e3 ghi ch\u00e9p tr\u01b0\u1edbc \u0111\u00f3. Kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh vi\u1ebft t\u1eaft). Tr\u01b0\u1eddng h\u1ee3p s\u1eeda trong bi\u00ean b\u1ea3n th\u00ec ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i k\u00fd x\u00e1c nh\u1eadn t\u1eebng ch\u1ed7 b\u1ecb s\u1eeda.<\/span><\/p>\n

c) Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp, ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, ti\u00eau ch\u00ed theo m\u1eabu quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<\/span><\/p>\n

(i) Vi\u1ec7c tr\u00ecnh b\u00e0y t\u00ean c\u01a1 quan, t\u1ed5 ch\u1ee9c ban h\u00e0nh v\u0103n b\u1ea3n t\u1ea1i bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh: ghi t\u00ean c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n. Kh\u00f4ng ghi t\u00ean c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n.<\/span><\/p>\n

V\u00ed d\u1ee5: Ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 c\u00f4ng ch\u1ee9c thu\u1ed9c \u0110\u1ed9i gi\u00e1m s\u00e1t c\u1ee7a Chi c\u1ee5c H\u1ea3i quan B th\u00ec t\u1ea1i bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea7n \u201cc\u01a1 quan\u201d ghi l\u00e0 \u201cChi c\u1ee5c H\u1ea3i quan B\u201d.<\/span><\/p>\n

(ii) Ghi t\u00ean c\u1ee7a bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh: Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 l\u0129nh v\u1ef1c g\u00ec? (n<\/span>\u1ebfu l\u00e0 h\u1ea3i quan th\u00ec ghi Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan, trong l\u0129nh v\u1ef1c m\u00f4i tr\u01b0\u1eddng th\u00ec ghi Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 m\u00f4i tr\u01b0\u1eddng\u2026).<\/span><\/p>\n

(iii) Th\u1eddi \u0111i\u1ec3m, \u0111\u1ecba \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n (h\u1ed3i\u2026 gi\u1edd\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026) ph\u1ea3i h\u1ee3p l\u00fd v\u00e0 logic (c\u00f9ng ho\u1eb7c sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn d\u1ea5u hi\u1ec7u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 M\u1ee5c n\u00e0y ho\u1eb7c th\u1eddi \u0111i\u1ec3m x\u1ea3y ra vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00eau t\u1ea1i bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh).<\/span><\/p>\n

(iv) Ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n: l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP. Theo \u0111\u00f3, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n l\u00e0 c\u00f4ng ch\u1ee9c \u0111ang \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thi h\u00e0nh c\u00f4ng v\u1ee5 t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan (nh\u01b0 \u0111\u0103ng k\u00fd th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra h\u1ea3i quan, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra chuy\u00ean ng\u00e0nh\u2026). Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 nh\u1eefng vi ph\u1ea1m thu\u1ed9c l\u0129nh v\u1ef1c, ph\u1ea1m vi thi h\u00e0nh c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5\u00a0 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u c\u00f4ng ch\u1ee9c c\u00f9ng tham gia l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec trong bi\u00ean b\u1ea3n ghi \u0111\u1ea7y \u0111\u1ee7 h\u1ecd v\u00e0 t\u00ean, ch\u1ee9c v\u1ee5, c\u01a1 quan c\u1ee7a t\u1eebng c\u00f4ng ch\u1ee9c.<\/span><\/p>\n

(v) Vi\u1ec7c ghi t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n vi ph\u1ea1m trong bi\u00ean b\u1ea3n:<\/span><\/p>\n

\u2013 N<\/span>\u1ebfu l\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i ghi r\u00f5 h\u1ecd t\u00ean, n\u0103m sinh, gi\u1edbi t\u00ednh, qu\u1ed1c t\u1ecbch, s\u1ed1 CMND\/s<\/span>\u1ed1\u00a0\u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 h\u1ed9 chi\u1ebfu\/gi\u1ea5y th\u00f4ng h\u00e0nh\/gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t<\/span>\u1ebf, n\u01a1i \u1edf hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c y\u00eau c\u1ea7u th\u00f4ng tin kh\u00e1c theo
\nch\u1ec9 d\u1eabn t\u1ea1i m\u1eabu Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u2013 N\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c vi ph\u1ea1m th\u00ec ph\u1ea3i ghi r\u00f5 t\u00ean t\u1ed5 ch\u1ee9c vi ph\u1ea1m, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh, m\u00e3 s\u1ed1 doanh nghi\u1ec7p\u2026, h\u1ecd t\u00ean ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee9c danh\u2026<\/span><\/p>\n

Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c ng\u01b0\u1eddi nh\u00e2n danh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m (h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, s\u1ed1 CMND\u2026) \u0111\u00e3 ghi nh\u1eadn t\u1ea1i c\u00e1c t\u00e0i li\u1ec7u c\u00f3 trong h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c nh\u01b0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn s\u1ef1 vi\u1ec7c,\u2026 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1ee5c ch\u00fa th\u00edch th\u1ee9 6 c\u1ee7a m\u1eabu bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh (c\u00e1c t\u00e0i li\u1ec7u n\u00e0y c\u00f9ng v\u1edbi v\u0103n b\u1ea3n giao \u0111\u1ea1i di\u1ec7n ho\u1eb7c giao nhi\u1ec7m v\u1ee5\u2026 \u0111\u01b0\u1ee3c l\u01b0u k\u00e8m h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh). \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi
\nph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 ghi nh\u1eadn th\u00f4ng tin c\u1ee7a \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m t\u1ea1i m\u1ee5c s\u1ed1 8 \u201c\u0110\u00e3 c\u00f3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh\u201d c\u1ee7a m\u1eabu bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

(vi) C\u00e1c tr\u01b0\u1eddng h\u1ee3p khi l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m ph\u1ea3i c\u00f3 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m v\u1eafng m\u1eb7t ho\u1eb7c c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh ho\u1eb7c v\u00ec l\u00fd do kh\u00e1ch quan kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n th\u00ec bi\u00ean b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n c\u01a1 s\u1edf n\u01a1i x\u1ea3y ra vi ph\u1ea1m ho\u1eb7c hai ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. Ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan, t<\/span>\u1ed5\u00a0ch\u1ee9c vi ph\u1ea1m ho\u1eb7c c\u00f4ng ch\u1ee9c thu\u1ed9c c\u01a1 quan, \u0111\u01a1n v\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn th\u00ec ph\u1ea3i ghi r\u00f5 h\u1ecd, t\u00ean, ngh\u1ec1 nghi\u1ec7p, n\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u2026 c\u1ee7a ng\u01b0\u1eddi ch\u1ee9ng ki<\/span>\u1ebfn; n<\/span>\u1ebfu l\u00e0 \u0111\u1ea1i di\u1ec7n ch\u00ednh qu<\/span>y\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n (nh\u01b0 c\u01a1 quan qu\u1ea3n l\u00fd khu kinh t<\/span>\u1ebf, khu c\u00f4ng nghi\u1ec7p) ho\u1eb7c c\u00e1c l\u1ef1c l\u01b0\u1ee3ng ph<\/span>\u1ed1i\u00a0h\u1ee3p kh\u00e1c (nh\u01b0 Qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, C\u1ea3nh s\u00e1t kinh t<\/span>\u1ebf, B\u1ed9 \u0111\u1ed9i Bi\u00ean ph\u00f2ng, C\u1ea3nh s\u00e1t bi\u1ec3n) th\u00ec ph\u1ea3i ghi r\u00f5 h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c th\u00f4ng tin chi ti\u1ebft kh\u00e1c theo h\u01b0\u1edbng d\u1eabn ghi ch\u00e9p tr\u00ean m\u1eabu Bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

(vii)\u00a0<\/span>V\u1ec1 m\u00f4 t\u1ea3 n\u1ed9i dung s\u1ef1 vi\u1ec7c:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi bi\u00ean b\u1ea3n m\u00f4 t\u1ea3 l\u1ea1i h\u00e0nh vi vi ph\u1ea1m c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, c\u1ee5 th\u1ec3, trung th\u1ef1c nh\u1ea5t tr\u00ean c\u01a1 s\u1edf t\u00e0i li\u1ec7u ghi nh\u1eadn vi ph\u1ea1m h\u00e0nh ch\u00ednh. Kh\u00f4ng ch\u1ec9 n\u00eau h\u00e0nh vi vi ph\u1ea1m (v\u00ed d\u1ee5: kh\u00f4ng ghi\u00a0\u201cc\u0103n c\u1ee9 bi\u00ean b\u1ea3n k<\/i><\/span>\u1ebf<\/i>t lu\u1eadn ki\u1ec3m tra sau th\u00f4ng quan\/c\u0103n c\u1ee9 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn\/ c\u0103n c\u1ee9 bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn thanh tra\u2026 th\u00ec C\u00f4ng ty\u00a0<\/span>A\u00a0<\/i>c\u00f3 h\u00e0nh vi vi ph\u1ea1m khai sai m\u00e3 s\u1ed1 d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p\u2026<\/span>\u201d<\/i>\u00a0m\u00e0 ph\u1ea3i m\u00f4 t\u1ea3 r\u00f5 h\u00e0nh vi vi ph\u1ea1m nh\u01b0 th\u1ebf n\u00e0o, li\u00ean quan \u0111\u1ebfn t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u00e0o c\u1ee7a c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m n\u00e0o? Theo lo\u1ea1i
\nh\u00ecnh g\u00ec? M\u1edf ng\u00e0y n\u00e0o, t\u1ea1i \u0111\u00e2u? \u0110\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong t\u00ecnh hu\u1ed1ng n\u00e0o? (n\u1ebfu h\u00e0nh vi vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u1edd khai th\u00ec l\u1eadp b\u1ea3n th\u1ed1ng k\u00ea t\u1edd khai ri\u00eang k\u00e8m theo bi\u00ean b\u1ea3n vi ph\u1ea1m)). N<\/span>\u1ebfu c\u00f3 nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m th\u00ec ph\u1ea3i ghi c\u1ee5 th\u1ec3 t\u1eebng h\u00e0nh vi vi ph\u1ea1m. V\u00ed d\u1ee5:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c, n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan: ghi r\u00f5 ng\u00e0y h\u00e0ng v\u1ec1 \u0111\u1ebfn c\u1eeda kh\u1ea9u ho\u1eb7c ng\u00e0y \u0111\u1ebfn h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1\u2026 v\u00e0 ng\u00e0y c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c \u0111\u1ebfn \u0111<\/span>\u1ec3\u00a0l\u00e0m th\u1ee7 t\u1ee5c\/n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u\/nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a sai s\u1ed1 v\u1edbi khai b\u00e1o th\u00ec ph\u1ea3i ghi r\u00f5: Theo khai b\u00e1o tr\u00ean t\u1edd khai ho\u1eb7c trong h\u1ed3 s\u01a1 h\u1ea3i quan th\u00ec h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\/nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? S\u1ed1 l\u01b0\u1ee3ng bao nhi\u00eau? \u0110\u1ed1i chi\u1ebfu v\u1edbi k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan\/k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch ph\u00e2n lo\u1ea1i\/k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh\/ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00fan<\/span>g\u00a0v\u1edbi khai b\u00e1o tr\u00ean t\u1edd khai v\u1ec1 n\u1ed9i dung g\u00ec (n\u00eau chi ti\u1ebft, c\u1ee5 th\u1ec3: v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng\/kh\u1ed1i l\u01b0\u1ee3ng\/tr\u1ecb gi\u00e1\/m\u00e3 s\u1ed1\/xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a
\nkh\u00f4ng \u0111\u00fang khai b\u00e1o, s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u2026).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, trong ph\u1ea7n m\u00f4 t\u1ea3 n\u1ed9i dung v\u1ee5 vi\u1ec7c ph\u1ea3i vi\u1ec7n d\u1eabn c\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt b\u1ecb h\u00e0nh vi vi ph\u1ea1m n\u00e0y x\u00e2m h\u1ea1i (v\u00ed d\u1ee5: h\u00e0nh vi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 \u0111i\u1ec7n t\u1eed, \u0111i\u1ec7n l\u1ea1nh c\u0169 l\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, c\u1ea5m nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 M\u1ee5c
\n2 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a069\/2018\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15\/5\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh x\u00e1c \u0111\u1ecbnh c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u00f4 t\u1ea3, ghi l\u1ea1i m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 t\u1eebng t\u00ecnh ti\u1ebft trong bi\u00ean b\u1ea3n.<\/span><\/p>\n

(viii) X\u00e1c \u0111\u1ecbnh h\u00e0nh vi v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m:<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung v\u1ee5 vi\u1ec7c, c\u00f4ng ch\u1ee9c l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m c\u1ee7a c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c b\u1ecb \u0111i\u1ec1u ch\u1ec9nh b\u1edfi quy \u0111\u1ecbnh n\u00e0o c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan ho\u1eb7c Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c (ghi c\u1ee5 th\u1ec3 \u0111i\u1ec3m, kho\u1ea3n, \u0110i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi nhau (v\u00ed d\u1ee5: m\u00f4 t\u1ea3 h\u00e0nh vi vi ph\u1ea1m \u201ckhai
\nsai s\u1ed1 v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 t\u00ean h\u00e0ng l\u00e0 h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o\u201d \u0111\u00e3 vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, c, d kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu kh\u00f4ng \u0111\u00fang (c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf k\u00e8m theo) tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh ghi r\u00f5: c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c\u2026 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu; s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu kh\u00f4ng \u0111\u00fang theo gi\u1ea5y n\u1ed9p ti\u1ec1n s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026<\/span><\/p>\n

(ix) Ghi vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n v\u00e0 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ph\u1ea3i ghi bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n v\u00e0o bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ph\u1ea3i ghi v\u00e0o bi\u00ean b\u1ea3n theo m\u1eabu ho\u1eb7c ghi c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 d\u1eabn chi\u1ebfu sang bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m gi\u1eef gi\u1ea5y ph\u00e9p, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 th\u00ec ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo m\u1eabu bi\u00ean b\u1ea3n.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m nhi\u1ec1u th\u00ec kh\u00f4ng n\u00eau chi ti\u1ebft v\u00e0o bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 d\u1eabn chi\u1ebfu, n\u00eau r\u00f5\u00a0\u201cchi ti\u1ebft tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh b\u1ecb t\u1ea1m gi\u1eef theo bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1\u00a0<\/i><\/span>\u2026\u2026<\/i>\/BB-TGTVPTGPCC ng\u00e0y<\/span>\u2026\u2026\u00a0<\/i>th\u00e1ng\u2026.. n\u0103m<\/span>\u2026\u2026<\/i>\u00a0do<\/span>\u2026\u2026\u2026\u2026\u00a0<\/i>l\u1eadp\u201d.<\/span><\/i><\/p>\n

(x) \u0110\u1ed1i v\u1edbi n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m:<\/span><\/p>\n

Ch\u1ec9 ghi th\u1eddi h\u1ea1n v\u00e0 quy\u1ec1n gi\u1ea3i tr\u00ecnh v\u00e0o n\u1ed9i dung bi\u00ean b\u1ea3n khi v\u1ee5 vi ph\u1ea1m thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

(xi) K\u1ebft th\u00fac vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n:<\/span><\/p>\n

\u2013 Ghi th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac bi\u00ean b\u1ea3n: th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i sau th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u l\u1eadp bi\u00ean b\u1ea3n m\u1ed9t kho\u1ea3ng th\u1eddi gian h\u1ee3p l\u00fd. Tr\u00e1nh vi\u1ec7c ghi th\u1eddi gian b\u1eaft \u0111\u1ea7u l\u1eadp v\u00e0 k\u1ebft th\u00fac bi\u00ean b\u1ea3n c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng n\u00f3i, \u0111\u1ecdc vi\u1ebft \u0111\u01b0\u1ee3c ti\u1ebfng Vi\u1ec7t) th\u00ec ph\u1ea3i \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi phi\u00ean d\u1ecbch d\u1ecbch c\u00e1c n\u1ed9i dung c\u1ee7a bi\u00ean b\u1ea3n cho ng\u01b0\u1eddi vi ph\u1ea1m nghe, n\u1ebfu ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 \u00fd ki\u1ebfn b\u1ed5 sung
\nkh\u00e1c (b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i) th\u00ec ph\u1ea3i \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi phi\u00ean d\u1ecbch d\u1ecbch sang ti\u1ebfng Vi\u1ec7t v\u00e0 ghi v\u00e0o bi\u00ean b\u1ea3n (ghi c\u1ea3 ti\u1ebfng g\u1ed1c v\u00e0 ph\u1ea7n d\u1ecbch).<\/span><\/p>\n

\u2013 C\u00f4ng ch\u1ee9c ghi bi\u00ean b\u1ea3n ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c n\u1ed9i dung Bi\u00ean b\u1ea3n tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u00ean trong bi\u00ean b\u1ea3n k\u00fd bi\u00ean b\u1ea3n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean v\u00e0o n\u01a1i k\u00fd. Tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n g\u1ed3m nhi\u1ec1u t\u1edd th\u00ec nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u00ean trong bi\u00ean b\u1ea3n ph\u1ea3i k\u00fd v\u00e0o t\u1eebng t\u1edd trong bi\u00ean b\u1ea3n. \u0110\u1ed1i v\u1edbi c\u00e1c d\u00f2ng c\u1ee7a bi\u00ean b\u1ea3n kh\u00f4ng ghi ch\u00e9p c\u00e1c n\u1ed9i dung (d\u00f2ng tr\u1ed1ng) th\u00ec ph\u1ea3i g\u1ea1ch ch\u00e9o h\u1ebft, tr\u00e1nh vi\u1ec7c ghi th\u00eam c\u00e1c n\u1ed9i dung kh\u00e1c v\u00e0o c\u00e1c d\u00f2ng n\u00e0y.<\/span><\/p>\n

\u2013 K\u00fd bi\u00ean b\u1ea3n:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c l\u1eadp bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u1ec1 ngh\u1ecb nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u00ean trong bi\u00ean b\u1ea3n (Ng\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m, ng\u01b0\u1eddi tham gia l\u1eadp bi\u00ean b\u1ea3n, Ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn, Phi\u00ean d\u1ecbch, \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n) k\u00fd bi\u00ean b\u1ea3n \u0111\u00fang v\u00e0o ph\u00e2n k\u00fd t\u00ean d\u00e0nh cho m\u00ecnh (v\u00ed d\u1ee5: ng\u01b0\u1eddi vi ph\u1ea1m ph\u1ea3i k\u00fd d\u01b0\u1edbi v\u1ecb tr\u00ed cu<\/span>\u1ed1i\u00a0bi\u00ean b\u1ea3n: \u201cNg\u01b0\u1eddi vi ph\u1ea1m ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m\u201d). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ea3i k\u00fd bi\u00ean b\u1ea3n nh\u01b0ng kh\u00f4ng bi\u1ebft ch\u1eef th\u00ec ph\u1ea3i y\u00eau c\u1ea7u \u0111i\u1ec3m ch\u1ec9 v\u00e0o d\u01b0\u1edbi v\u1ecb tr\u00ed ph\u1ea3i k\u00fd t\u00ean c\u1ee7a h\u1ecd v\u00e0 ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec3m ch\u1ec9 c\u1ea1nh v\u1ecb tr\u00ed \u0111i\u1ec3m ch\u1ec9. Nhi\u1ec1u ng\u01b0\u1eddi vi ph\u1ea1m th\u00ec t\u1eebng ng\u01b0\u1eddi
\nph\u1ea3i k\u00fd ho\u1eb7c \u0111i\u1ec3m ch\u1ec9 v\u00e0o v\u1ecb tr\u00ed c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n\/\u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n th\u00ec ph\u1ea3i n\u00eau r\u00f5 l\u00fd do theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3: c\u00e1 nh\u00e2n vi ph\u1ea1m\/\u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng c\u00f3 m\u1eb7t ho\u1eb7c c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh ho\u1eb7c v\u00ec l\u00fd do kh\u00e1ch quan kh\u00e1c\u2026<\/span><\/p>\n

(xii) X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 sai s\u00f3t<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, nh\u01b0ng sau \u0111\u00f3 c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t trong bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y bi\u00ean b\u1ea3n \u0111\u00e3 l\u1eadp \u0111<\/span>\u1ec3\u00a0l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u1edbi. C\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t trong bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 l\u1eadp th\u00ec c\u00f3 th\u1ec3 l\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung c\u00f3 sai s\u00f3t trong bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 l\u1eadp.<\/span><\/p>\n

Bi\u00ean b\u1ea3n x\u00e1c minh n\u00e0y c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 58 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan: c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c vi ph\u1ea1m; ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn, ng\u01b0\u1eddi b\u1ecb thi\u1ec7t h\u1ea1i ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 l\u00e0 t\u00e0i li\u1ec7u g\u1eafn li\u1ec1n v\u1edbi bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi, l\u01b0u trong h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

<\/a>Ph\u1ea7n II<\/span><\/b><\/p>\n

<\/a>NGHI\u00caN C\u1ee8U, \u0110\u1ec0 XU\u1ea4T X\u1eec L\u00dd VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

<\/a>1. X\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m ghi trong bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t hay kh\u00f4ng x\u1eed ph\u1ea1t<\/span><\/b><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nNghi\u00ean c\u1ee9u n\u1ed9i dung bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t hay kh\u00f4ng.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0N\u1ebfu h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 t\u1ea1i bi\u00ean b\u1ea3n m\u00e0 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t\/kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (<\/a>\u0110i\u1ec1u 11, \u0110i\u1ec1u 65 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP) ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y th\u00ec \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t\/kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao th\u1ee5 l\u00fd h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh\/kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 l\u01b0u h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c; ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu sung v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ti\u00eau h\u1ee7y tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c lo\u1ea1i c\u1ea5m
\nl\u01b0u h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n
\n1 \u0110i\u1ec1u 28 c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh 2012 (n<\/span>\u1ebfu c\u00f3); c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u1ee5 vi\u1ec7c v\u00e0o h\u1ec7 th<\/span>\u1ed1ng qu\u1ea3n l\u00fd vi ph\u1ea1m c\u1ee7a ng\u00e0nh H\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>\u00a0N\u1ebfu h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 t\u1ea1i bi\u00ean b\u1ea3n kh\u00f4ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t\/kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0 \u0111\u00e3 n\u00eau t\u1ea1i B\u01b0\u1edbc 2 n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n theo \u0111i\u1ec3m 2 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

<\/a>2. Tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/b><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c:<\/span><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nC\u0103n c\u1ee9 h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t hay ch\u01b0a. C\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n vi ph\u1ea1m; c\u00f4ng ch\u1ee9c c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed9t l\u1ea7n n\u1eefa h\u00e0nh vi vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 hay kh\u00f4ng? Tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 th\u00ec x\u1eed l\u00fd theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u1ee7 c\u01a1 s\u1edf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec th\u1ef1c hi\u1ec7n theo Ph\u1ea7n III S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0L\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh v\u1ee5 vi ph\u1ea1m<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c ch\u01b0a r\u00f5 r\u00e0ng, ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec c\u00f4n<\/span>g\u00a0ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111<\/span>\u1ec1\u00a0xu<\/span>\u1ea5t th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi\u1ec7c vi ph\u1ea1m h\u00e0nh ch\u00ednh. Vi\u1ec7c
\nx\u00e1c minh t\u00ecnh ti\u1ebft v\u1ee5 vi ph\u1ea1m th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) C\u00f3 hay kh\u00f4ng c\u00f3 vi ph\u1ea1m h\u00e0nh ch\u00ednh x\u1ea3y ra tr\u00ean th\u1ef1c t\u1ebf? H\u00e0nh vi x\u1ea3y ra \u0111\u00e3 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i v\u0103n b\u1ea3n n\u00e0o? V\u0103n b\u1ea3n \u0111\u00f3 c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh hay \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111<\/span>\u1ed5i,\u00a0b<\/span>\u1ed5\u00a0sung ho\u1eb7c b\u1ecb h\u1ee7y b\u1ecf b<\/span>\u1eb1ng v\u0103n b\u1ea3n kh\u00e1c? X\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u1eed ph\u1ea1t.<\/span><\/p>\n

b) X\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m t\u1ea1i bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u00e3 ch\u00ednh x\u00e1c ch\u01b0a?<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: xem x\u00e9t \u0111\u1ed9 tu\u1ed5i ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u00e0nh ch\u00ednh (\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n ph\u1ea1t);<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: Ch\u1ec9 xem x\u00e9t x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y (quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 97\/2017\/N\u0110-CP):<\/span><\/p>\n

(i) L\u00e0 ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 ho\u1eb7c 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

(ii) H\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 nh\u00e2n danh t\u1ed5 ch\u1ee9c ho\u1eb7c ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n h\u00e0nh vi theo s\u1ef1 ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh, ph\u00e2n c\u00f4ng, ch\u1ea5p nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

c) L\u1ed7i x\u00e1c \u0111\u1ecbnh trong bi\u00ean b\u1ea3n vi ph\u1ea1m \u0111\u00e3 l\u1eadp \u0111\u00fang hay sai, h\u00e0nh vi vi ph\u1ea1m l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh hay h\u00ecnh s\u1ef1; vi ph\u1ea1m l\u00e0 t\u00e1i ph\u1ea1m, vi ph\u1ea1m nhi\u1ec1u l\u1ea7n; nh\u1eefng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9 kh\u00e1c;<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng t\u00e1i ph\u1ea1m:<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 2 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. Theo \u0111\u00f3, khi tra c\u1ee9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, n\u1ebfu ph\u00e1t hi\u1ec7n trong v\u00f2ng ch\u01b0a qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ch\u01b0a qu\u00e1 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, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m l\u1ea1i th\u1ef1c hi\u1ec7n c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t tr\u01b0\u1edbc \u0111\u00f3 th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e1i ph\u1ea1m.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi h\u1ea1n n\u00eau tr\u00ean, nh\u01b0ng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m th\u1ef1c hi\u1ec7n nhi\u00eau h\u00e0nh vi vi ph\u1ea1m kh\u00e1c nhau th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u00e1i ph\u1ea1m.<\/span><\/p>\n

d) T\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i do vi ph\u1ea1m h\u00e0nh ch\u00ednh g\u00e2y ra;<\/span><\/p>\n

\u0111) Nh\u1eefng h\u00e0ng h\u00f3a, tang v\u1eadt vi ph\u1ea1m, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb c\u1ea7n tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh; nh\u1eefng ch\u1ee9ng c\u1ee9 c\u1ea7n x\u00e1c minh, b\u1ed5 sung ho\u1eb7c l\u00e0m r\u00f5;<\/span><\/p>\n

e) C\u00e1c t\u00ecnh ti\u1ebft kh\u00e1c l\u00e0m c\u0103n c\u1ee9 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t;<\/span><\/p>\n

g) Xem x\u00e9t \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ph\u1ea3i xem x\u00e9t, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m v\u00e0 \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi vi ph\u1ea1m, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c k\u00fd v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi vi ph\u1ea1m bi\u1ebft v\u1ec1 th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

Vi\u1ec7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a c\u00e1c b\u00ean li\u00ean quan; tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n g\u1ed3m nhi\u1ec1u t\u1edd th\u00ec c\u00e1c b\u00ean ph\u1ea3i k\u00fd v\u00e0o t\u1eebng t\u1edd bi\u00ean b\u1ea3n. Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u trong h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 giao cho c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a h\u1ecd 01 b\u1ea3n.<\/span><\/p>\n

\u00dd ki\u1ebfn gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

(iii) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadn \u0111\u01a1n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4n<\/span>g\u00a0c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd v\u1ee5 vi\u1ec7c vi ph\u1ea1m th\u00ec ng\u01b0\u1eddi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n ph\u1ea3i chuy<\/span>\u1ec3n ngay \u0111\u01a1n gi\u1ea3i tr\u00ecnh \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

h) L\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi ph\u1ea1m<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u00e1c minh v\u1ee5 vi ph\u1ea1m theo B\u01b0\u1edbc 1 n\u00eau tr\u00ean, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi ph\u1ea1m theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 15 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC .<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>\u00a0X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb tang v\u1eadt vi ph\u1ea1m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t v\u00e0 khung ti\u1ec1n ph\u1ea1t<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 v\u1ee5 vi\u1ec7c c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb tang v\u1eadt vi ph\u1ea1m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t v\u00e0 khung ti\u1ec1n ph\u1ea1t nh\u01b0: h\u00e0nh vi vi ph\u1ea1m c\u00f3 ch\u1ebf t\u00e0i ph\u1ea1t b\u1ed5 sung t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m ho\u1eb7c khung ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ph\u00e2n chia theo gi\u00e1 tr\u1ecb tang v\u1eadt vi ph\u1ea1m th\u00ec ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb tang v\u1eadt vi ph\u1ea1m.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo\u00a0<\/a>\u0110i\u1ec1u 60 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m h\u00e0nh ch\u00ednh, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh. Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m do t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u00ec th\u1ea9m quy\u1ec1n t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh
\nch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>\u00a0L\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p (kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo th\u1ea9m quy\u1ec1n)<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf b\u01b0\u1edbc 1, b\u01b0\u1edbc 2, b\u01b0\u1edbc 3 n\u00eau tr\u00ean, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ti\u1ebfn h\u00e0nh l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p.<\/span><\/p>\n

a) N\u1ed9i dung b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p: tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u00e1c minh t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi ph\u1ea1m, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 nghi\u00ean c\u1ee9u h\u1ed3 s\u01a1, \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd ph\u1ea3i l\u00e0m r\u00f5 c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean v\u00e0 l\u00e0m \u201cB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p\u201d theo m\u1eabu \u0111\u00ednh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 166\/Q\u0110-TCHQ ng\u00e0y 18\/01\/2021 c\u1ee7a
\nT\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh B\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ng\u00e0nh H\u1ea3i quan.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung: M\u00f4 t\u1ea3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u1ee5 vi\u1ec7c vi ph\u1ea1m; ph\u00e2n t\u00edch c\u00e1c t\u00ecnh ti\u1ebft c\u1ee7a v\u1ee5 vi\u1ec7c vi ph\u1ea1m, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 l\u00e0m r\u00f5 h\u00e0nh vi vi ph\u1ea1m, ch\u1ee7 th\u1ec3 vi ph\u1ea1m; x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9; x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 c\u1ee7a h\u00e0nh vi vi ph\u1ea1m l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh hay vi ph\u1ea1m h\u00ecnh s\u1ef1; xem x\u00e9t \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m (n\u1ebfu c\u00f3); x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i
\ndung c\u1ea7n ti\u1ebfp t\u1ee5c x\u00e1c minh, l\u00e0m r\u00f5 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00e0nh vi vi ph\u1ea1m; x\u00e1c \u0111\u1ecbnh vi\u1ec7c c\u1ea7n gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m; x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m; \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

\u00dd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i n\u00eau \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 c\u00e1ch th\u1ee9c x\u1eed l\u00fd v\u1ee5 vi\u1ec7c theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng \u00e1n sau:<\/span><\/p>\n

(i) Ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t n\u1ebfu \u0111\u1ee7 c\u01a1 s\u1edf (k\u00e8m d\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t + d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n giao quy\u1ec1n x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p c\u1ea5p tr\u01b0\u1edfng giao quy\u1ec1n x\u1eed ph\u1ea1t cho c\u1ea5p ph\u00f3);<\/span><\/p>\n

(ii) \u0110\u1ec1 ngh\u1ecb c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft (k\u00e8m d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n xin gia h\u1ea1n);<\/span><\/p>\n

(iii) Trao \u0111\u1ed5i \u00fd ki\u1ebfn v\u1edbi c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n;<\/span><\/p>\n

(iv) Tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a, tang v\u1eadt vi ph\u1ea1m (k\u00e8m v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh);<\/span><\/p>\n

(v) B\u00e1o c\u00e1o c\u01a1 quan c\u1ea5p tr\u00ean (C\u1ee5c ho\u1eb7c T\u1ed5ng c\u1ee5c) xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o (k\u00e8m d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o);<\/span><\/p>\n

(vi) \u0110\u1ec1 ngh\u1ecb t\u1ed5 ch\u1ee9c h\u1ee3p h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n x\u1eed l\u00fd (\u0111\u1ed1i v\u1edbi c\u1ea5p T\u1ed5ng c\u1ee5c ho\u1eb7c c\u1ea5p C\u1ee5c H\u1ea3i quan);<\/span><\/p>\n

(vii) Chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t (k\u00e8m d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n chuy\u1ec3n h\u1ed3 s\u01a1) \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 vi\u1ec7c v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi \u0111ang th\u1ee5 l\u00fd h\u1ed3 s\u01a1 ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c giao th\u1ee5 l\u00fd h\u1ed3 s\u01a1;<\/span><\/p>\n

b) B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp nhi\u1ec1u l\u1ea7n trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c;<\/span><\/p>\n

c) Khi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 (bu\u1ed9c \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c bu\u1ed9c t\u00e1i xu\u1ea5t) nh\u01b0ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0a ra kh\u1ecfi
\nVi\u1ec7t Nam th\u00ec h\u00e0ng h\u00f3a n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ti\u1ebfn h\u00e0nh l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1ec1 vi\u1ec7c kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo c\u00e1c l\u00fd do c\u1ee5 th\u1ec3 n\u00eau tr\u00ean v\u00e0 l\u01b0u h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

d) Th\u1eddi h\u1ea1n ph\u1ea3i ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p: t\u1ed1i \u0111a 03 ng\u00e0y (\u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c \u0111\u01a1n gi\u1ea3n) v\u00e0 t\u1ed1i \u0111a 10 ng\u00e0y (\u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p), k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 19 Quy\u1ebft \u0111\u1ecbnh 166\/Q\u0110-TCHQ ng\u00e0y 18\/01\/2021 c\u1ee7a T<\/span>\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

B\u01b0\u1edbc 5.\u00a0<\/span><\/b>Tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p n\u00eau tr\u00ean, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a c\u00e1n b\u1ed9 th\u1ee5 l\u00fd h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c ho\u1eb7c c\u00f3 \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o kh\u00e1c.<\/span><\/p>\n

B\u01b0\u1edbc 6.<\/span><\/b>\u00a0X\u1eed l\u00fd theo \u00fd ki\u1ebfn ph\u00ea duy\u1ec7t c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i B\u01b0\u1edbc 5, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Vi\u1ec7c so\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1ef1c hi\u1ec7n theo Ph\u1ea7n III S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 ngh\u1ecb c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m (k\u00e8m d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n xin gia h\u1ea1n), c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 h\u1ed3 s\u01a1 xin gia h\u1ea1n theo \u0111i\u1ec3m 6 Ph\u1ea7n II S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

(iii) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t vi\u1ec7c trao \u0111\u1ed5i \u00fd ki\u1ebfn v\u1edbi c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n, ho\u1eb7c th\u1ed1ng nh\u1ea5t b\u00e1o c\u00e1o c\u01a1 quan c\u1ea5p tr\u00ean xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n vi\u1ec7c so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i \u00fd ki\u1ebfn, b\u00e1o c\u00e1o theo \u0111i\u1ec3m 4 Ph\u1ea7n II S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

(iv) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a, tang v\u1eadt vi ph\u1ea1m, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh.<\/span><\/p>\n

(v) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t h\u1ee3p h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n x\u1eed l\u00fd, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c \u0111\u1ec1 xu\u1ea5t c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ec3 h\u1ee3p H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n.<\/span><\/p>\n

(vi) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n k\u00e8m h\u1ed3 s\u01a1 \u0111\u1ec3 chuy\u1ec3n \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n theo \u0111i\u1ec3m 3 Ph\u1ea7n II S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

<\/a>3. Chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c vi ph\u1ea1m v\u01b0\u1ee3t qu\u00e1 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi \u0111ang th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c<\/span><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>X\u00e1c \u0111\u1ecbnh n\u01a1i chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn<\/span><\/p>\n

\u2013 V\u1ee5 vi\u1ec7c thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0110\u1ed9i tr\u01b0\u1edfng thu\u1ed9c Chi c\u1ee5c th\u00ec chuy\u1ec3n cho \u0110\u1ed9i tr\u01b0\u1edfng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u2013 V\u1ee5 vi\u1ec7c thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t h\u1ea3i quan thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t ch\u1ed1ng bu\u00f4n l\u1eadu; H\u1ea3i \u0111\u1ed9i tr\u01b0\u1edfng H\u1ea3i \u0111\u1ed9i ki\u1ec3m so\u00e1t tr\u00ean bi\u1ec3n; \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t b\u1ea3o v\u1ec7
\nquy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 th\u00ec chuy\u1ec3n cho Chi c\u1ee5c tr\u01b0\u1edfng, \u0110\u1ed9i tr\u01b0\u1edfng ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u2013 V\u1ee5 vi\u1ec7c thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan th\u00ec chuy\u1ec3n \u0111\u1ec3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u2013 V\u1ee5 vi\u1ec7c v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan th\u00ec c\u00e1n b\u1ed9 th\u1ee5 l\u00fd h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t tr\u00ecnh L\u00e3nh \u0111\u1ea1o C\u1ee5c \u0111\u1ec3 chuy\u1ec3n Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u2013 V\u1ee5 vi\u1ec7c v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan th\u00ec c\u00e1n b\u1ed9 th\u1ee5 l\u00fd h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t tr\u00ecnh L\u00e3nh \u0111\u1ea1o C\u1ee5c \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>Th\u1ee7 t\u1ee5c chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/span><\/p>\n

a) Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o, chuy\u1ec3n h\u1ed3 s\u01a1 cho \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 04 (b\u1ed1n) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan g\u1eedi v\u0103n b\u1ea3n (k\u00e8m h\u1ed3 s\u01a1), ki\u1ebfn ngh\u1ecb h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p m\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec th\u1eddi h\u1ea1n n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 20 (hai m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng g\u1eedi v\u0103n b\u1ea3n (k\u00e8m h\u1ed3 s\u01a1), ki\u1ebfn ngh\u1ecb h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo th\u1ea9m quy\u1ec1n; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan g\u1eedi v\u0103n b\u1ea3n (k\u00e8m h\u1ed3 s\u01a1), ki\u1ebfn ngh\u1ecb h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t, ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t bao g\u1ed3m: v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb (ho\u1eb7c t\u1edd tr\u00ecnh) n\u00eau n\u1ed9i dung v\u1ee5 vi\u1ec7c v\u00e0 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t, d\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, k\u00e8m theo h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

* L\u01b0u \u00fd: Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o, chuy\u1ec3n h\u1ed3 s\u01a1 cho C\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi th\u1eddi h\u1ea1n b\u00e1o c\u00e1o, chuy\u1ec3n h\u1ed3 s\u01a1 cho Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

<\/a>4. Trao \u0111\u1ed5i \u00fd ki\u1ebfn<\/span><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u1ea7n trao \u0111\u1ed5i<\/span><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 n\u1ed9i dung v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n trao \u0111\u1ed5i \u00fd ki\u1ebfn v\u1edbi c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n ho\u1eb7c c\u01a1 quan c\u1ea5p tr\u00ean (v\u00ed d\u1ee5: nh\u1eefng v\u1ee5 vi ph\u1ea1m ph\u1ee9c t\u1ea1p, kh\u00f3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh hay h\u00ecnh s\u1ef1; nh\u1eefng v\u1ee5 vi\u1ec7c c\u00f3 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, trong c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch\u2026). Tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh v\u1ee5 vi\u1ec7c c<\/span>\u1ea7n trao \u0111\u1ed5i \u00fd ki\u1ebfn, th\u1ef1c hi\u1ec7n ti\u1ebfp B\u01b0\u1edbc 2.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nX\u00e1c \u0111\u1ecbnh n\u1ed9i dung c\u1ea7n trao \u0111\u1ed5i v\u00e0 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n trao \u0111\u1ed5i \u00fd ki\u1ebfn<\/span><\/p>\n

T\u1ea1i b\u01b0\u1edbc n\u00e0y, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 c\u1ea7n trao \u0111\u1ed5i, c\u01a1 quan trao \u0111\u1ed5i \u00fd ki\u1ebfn. Theo \u0111\u00f3, v\u0103n b\u1ea3n trao \u0111\u1ed5i \u00fd ki\u1ebfn ph\u1ea3i n\u00eau n\u1ed9i dung v\u1ee5 vi\u1ec7c, nh\u1eefng v\u01b0\u1edbng m\u1eafc, kh\u00f3 kh\u0103n trong vi\u1ec7c x\u1eed l\u00fd v\u1ee5 vi\u1ec7c (n\u00eau r\u00f5 th\u1ef1c t\u1ebf v\u1ee5 vi\u1ec7c, quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ph\u00e1p lu\u1eadt ch\u01b0a quy \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn c\u00f3 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c); n\u00eau quan \u0111i\u1ec3m c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c; th\u1eddi h\u1ea1n nh\u1eadn l\u1ea1i \u00fd ki\u1ebfn tr\u1ea3 l\u1eddi.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>\u00a0G\u1eedi v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 trao \u0111\u1ed5i \u00fd ki\u1ebfn<\/span><\/p>\n

\u2013 C\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111ang th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan \u0111ang th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i \u00fd ki\u1ebfn k\u00e8m h\u1ed3 s\u01a1 (b\u1ea3n ch\u1ee5p) g\u1eedi c\u01a1 quan c\u1ea7n trao \u0111\u1ed5i \u00fd ki\u1ebfn. Vi\u1ec7c trao \u0111\u1ed5i \u00fd ki\u1ebfn c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo \u0111\u00fang quy \u0111\u1ecbnh. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i ho\u1eb7c tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u00e0 c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 kh\u00f4ng tr\u1ea3 l\u1eddi th\u00ec ng\u01b0\u1eddi c\u00f3\u00a0 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 g\u1eedi 01 b\u1ea3n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t cho c\u01a1 quan \u0111\u00e3 trao \u0111\u1ed5i \u00fd ki\u1ebfn bi\u1ebft.<\/span><\/p>\n

\u2013 Khi nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn tr\u1ea3 l\u1eddi, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c nghi\u00ean c\u1ee9u \u00fd ki\u1ebfn tr\u1ea3 l\u1eddi \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

<\/a>5. Chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ec3 x\u1eed l\u00fd h\u00ecnh s\u1ef1 v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 t\u1eeb c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

5.1. Chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi v\u1ee5 vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m theo\u00a0<\/a>\u0110i\u1ec1u 62 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/i><\/b><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 26 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m, tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m nhi\u1ec1u th\u00ec l\u1eadp danh m\u1ee5c \u0111\u00ednh k\u00e8m Quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>Th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng. H\u1ed3 s\u01a1 chuy\u1ec3n giao g\u1ed3m c\u00f3: Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 k\u00e8m theo. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao h\u1ed3 s\u01a1\/tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

b.1) Tr\u01b0\u1eddng h\u1ee3p \u0111ang trong qu\u00e1 tr\u00ecnh thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 27 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>So\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 26 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

B\u01b0\u1edbc 3.\u00a0<\/span><\/b>Th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng. H\u1ed3 s\u01a1 chuy\u1ec3n giao g\u1ed3m c\u00f3: Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, Quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 k\u00e8m theo. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao h\u1ed3 s\u01a1\/tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

Th\u1eddi h\u1ea1n chuy\u1ec3n giao h\u1ed3 s\u01a1: trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thi h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 26 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m, tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m nhi\u1ec1u th\u00ec l\u1eadp danh m\u1ee5c \u0111\u00ednh k\u00e8m Quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>Th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao h\u1ed3 s\u01a1 cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng. H\u1ed3 s\u01a1 chuy\u1ec3n giao g\u1ed3m c\u00f3: Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m \u0111\u1ec3 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 k\u00e8m theo. Vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao h\u1ed3 s\u01a1\/tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

b.3) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1t\u1ee5ng c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 34 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0, chuy\u1ec3n to\u00e0n b\u1ed9 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 t\u00e0i li\u1ec7u v\u1ec1 vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t cho c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/span><\/p>\n

5.2. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 t\u1eeb c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 \u0111\u1ec3 x\u1eed l\u00fd h\u00e0nh ch\u00ednh<\/span><\/i><\/b><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 k\u00e8m ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n \u0111\u1ebfn, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 v\u1ee5 vi ph\u1ea1m do c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

Vi\u1ec7c nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u01b0 Ph\u1ea7n I, c\u00e1c \u0111i\u1ec3m 1, 2, 3, 4 Ph\u1ea7n II S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, Quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 28 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c g\u1eedi Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t vi\u1ec7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ebfn c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t v\u00e0 theo d\u00f5i vi\u1ec7c thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo Ph\u1ea7n V S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

<\/a>6. Gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/b><\/p>\n

6.1. Xin gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 66 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p v\u1ee5 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

(i) V\u1ee5 vi\u1ec7c \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng, c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p;<\/span><\/p>\n

(V\u00ed d\u1ee5: v\u1ee5 vi\u1ec7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i x\u00e1c minh; v\u1ee5 vi\u1ec7c vi ph\u1ea1m c\u00f3 li\u00ean quan \u0111\u1ebfn y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i; v\u1ee5 vi\u1ec7c kh\u00f3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 vi ph\u1ea1m c\u1ea7n x\u00e1c minh l\u00e0m r\u00f5 nh\u00e2n th\u00e2n \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m; v\u1ee5 vi\u1ec7c c\u00f3 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0nh vi, ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t c\u1ea7n trao \u0111\u1ed5i \u00fd
\nki\u1ebfn v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan; m\u1eb7t h\u00e0ng ph\u1ea3i gi\u00e1m \u0111\u1ecbnh ho\u1eb7c c\u1ea7n x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u1eed ph\u1ea1t; v\u1ee5 vi\u1ec7c \u0111ang trao \u0111<\/span>\u1ed5i v\u1edbi c\u01a1 quan t\u1ed1 t\u1ee5ng (Vi\u1ec7n ki\u1ec3m s\u00e1t, C\u01a1 quan \u0111i\u1ec1u tra) \u0111\u1ec3 xem x\u00e9t h\u00e0nh vi vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m h\u00ecnh s\u1ef1 hay kh\u00f4ng\u2026).<\/span><\/p>\n

(ii) H\u00e0nh vi vi ph\u1ea1m thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

(iii) Ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u00e3 th\u1ef1c hi\u1ec7n vi\u1ec7c
\ngi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 2\u00a0<\/a>kho\u1ea3n
\n2 \u0110i\u1ec1u 61 (l\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c gia h\u1ea1n) ho\u1eb7c gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp
\ntheo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh
\nm\u00e0 c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp ch\u1ee9ng c\u1ee9.<\/span><\/p>\n

Theo \u0111\u00f3, h\u1ed3 s\u01a1 xin gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m v\u1edbi th\u1eddi h\u1ea1n theo \u0111o\u1ea1n 2\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c bi\u00ean b\u1ea3n ghi nh\u1eadn phi\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 61 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nSo\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 g\u1eedi h\u1ed3 s\u01a1 xin gia h\u1ea1n<\/span><\/p>\n

(i) C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o c\u00f4ng v\u0103n xin gia h\u1ea1n. N\u1ed9i dung c\u00f4ng v\u0103n g\u1ed3m: t\u00f3m t\u1eaft v\u1ec1 v\u1ee5 vi ph\u1ea1m, th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, l\u00fd do xin gia h\u1ea1n.<\/span><\/p>\n

(ii) \u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c do c\u1ea5p Chi c\u1ee5c v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111ang th\u1ee5 l\u00fd gi\u1ea3i quy\u1ebft th\u00ec b\u00e1o c\u00e1o C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 xin gia h\u1ea1n. \u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c do c\u1ea5p C\u1ee5c th\u1ee5 l\u00fd gi\u1ea3i quy\u1ebft th\u00ec b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 xin gia h\u1ea1n.<\/span><\/p>\n

(iii) Ph\u01b0\u01a1ng th\u1ee9c g\u1eedi h\u1ed3 s\u01a1: H\u1ed3 s\u01a1 xin gia h\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh ho\u1eb7c g\u1eedi qua fax. Tr\u01b0\u1eddng h\u1ee3p g\u1eedi qua fax th\u00ec ch\u1ec9 fax nh\u1eefng ch\u1ee9ng t\u1eeb li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn v\u1ee5 vi\u1ec7c c\u1ea7n gia h\u1ea1n nh\u01b0: c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb k\u00e8m b\u00e1o c\u00e1o t\u00f3m t\u1eaft, t\u1edd khai, bi\u00ean b\u1ea3n vi ph\u1ea1m, v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m\u2026<\/span><\/p>\n

6.2. Gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/i><\/b><\/p>\n

(B\u01b0\u1edbc n\u00e0y \u00e1p d\u1ee5ng cho c\u00f4ng ch\u1ee9c \u1edf b\u1ed9 ph\u1eadn tham m\u01b0u c\u1ea5p C\u1ee5c v\u00e0 c\u1ea5p T\u1ed5ng c\u1ee5c)<\/span><\/i><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nTham m\u01b0u, \u0111\u1ec1 xu\u1ea5t vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 66 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t vi\u1ec7c gia h\u1ea1n hay kh\u00f4ng gia h\u1ea1n th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

Kh\u00f4ng gia h\u1ea1n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 18 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 166\/Q\u0110-TCHQ ng\u00e0y 18\/01\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan:<\/span><\/p>\n

a) V\u1ee5 vi\u1ec7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 66 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

b) H\u1ed3 s\u01a1 xin gia h\u1ea1n \u0111\u01b0\u1ee3c g\u1eedi khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 xin gia h\u1ea1n khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t;<\/span><\/p>\n

c) V\u1ee5 vi\u1ec7c vi ph\u1ea1m \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nSo\u1ea1n th\u1ea3o v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi<\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng gia h\u1ea1n, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 l\u00e0m b\u00e1o c\u00e1o (t\u1edd tr\u00ecnh) tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ng\u01b0\u1eddi xin gia h\u1ea1n; n\u00eau r\u00f5 l\u00fd do kh\u00f4ng gia h\u1ea1n.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n: c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 l\u00e0m b\u00e1o c\u00e1o (t\u1edd tr\u00ecnh) tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ng\u01b0\u1eddi xin gia h\u1ea1n, n\u00eau r\u00f5 th\u1eddi h\u1ea1n gia h\u1ea1n (kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 30 (ba m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t).<\/span><\/p>\n

<\/a>Ph\u1ea7n III<\/span><\/b><\/p>\n

<\/a>SO\u1ea0N TH\u1ea2O QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T<\/span><\/b><\/p>\n

<\/a>1. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n<\/span><\/b><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh: Nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng, tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ch\u1ee9c h\u1ea3i quan s\u1ebd ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

b) V\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t: Ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu s\u1ed1 MQ\u0110 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC .<\/span><\/p>\n

<\/a>2. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

2.1. V\u1ec1 h\u00ecnh th\u1ee9c quy\u1ebft \u0111\u1ecbnh<\/span><\/i><\/b><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o theo m\u1eabu MQ\u0110 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed190\/2020\/TT-BTC .<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 b\u1ecb x\u1eed ph\u1ea1t trong c\u00f9ng m\u1ed9t l\u1ea7n th\u00ec ch\u1ec9 ra 01 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, trong \u0111\u00f3 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 h\u00e0nh ch\u00ednh.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec c\u00f3 th\u1ec3 ra 01 ho\u1eb7c nhi\u1ec1u 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 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c nhau trong c\u00f9ng m\u1ed9t v\u1ee5 vi ph\u1ea1m th\u00ec c\u00f3 th\u1ec3 ra 01 ho\u1eb7c nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed
\nph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

2.2. V\u1ec1 n\u1ed9i dung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/i><\/b><\/p>\n

a) V\u1ec1 ph\u1ea7n c\u0103n c\u1ee9 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh:<\/span><\/p>\n

(i) Ghi \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ban h\u00e0nh theo m\u1eabu MQ\u0110 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC .<\/span><\/p>\n

(ii) Ph\u1ea7n c\u0103n c\u1ee9 ban h\u00e0nh c\u1ee7a Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i ghi Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3 (t\u00ean lo\u1ea1i v\u0103n b\u1ea3n; s\u1ed1, k\u00fd hi\u1ec7u v\u0103n b\u1ea3n; ng\u00e0y, th\u00e1ng, n\u0103m ban h\u00e0nh v\u0103n b\u1ea3n; t\u00ean c\u01a1 quan ban h\u00e0nh v\u00e0 t\u00ean g\u1ecdi v\u0103n b\u1ea3n).<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span><\/p>\n

\u201cC\u0103n c\u1ee9\u00a0<\/a>\u0110i\u1ec1u 57, 68 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan\u2026\u201d<\/span><\/i><\/p>\n

Ho\u1eb7c:<\/span><\/i><\/p>\n

\u201cC\u0103n c\u1ee9\u00a0<\/a>\u0110i\u1ec1u 57, 68 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 98\/2020\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 8 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, bu\u00f4n b\u00e1n h\u00e0ng gi\u1ea3, h\u00e0ng c\u1ea5m v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n
\nl\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng\u2026\u201d<\/span><\/i><\/p>\n

b) Ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p ra 01 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/span><\/p>\n

Trong ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ghi c\u1ee5 th\u1ec3 t\u1eebng h\u00e0nh vi vi ph\u1ea1m m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111\u00e3 th\u1ef1c hi\u1ec7n. V\u00ed d\u1ee5: c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n hai h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh: khai sai s\u1ed1 v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn
\ns\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 8 v\u00e0 h\u00e0nh vi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u m\u00e0 tang v\u1eadt vi ph\u1ea1m c\u00f3 tr\u1ecb gi\u00e1 d\u01b0\u1edbi
\n20.000.000 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1
\n128\/2020\/N\u0110-CP th\u00ec ghi nh\u01b0 sau:<\/span><\/p>\n

\u201c\u2026 \u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi h\u00e0nh ch\u00ednh: khai sai s\u1ed1 v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/i><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/i><\/p>\n

\u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi h\u00e0nh ch\u00ednh: nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c<\/span>\u1ea5<\/i>m nh\u1eadp kh\u1ea9u m\u00e0 tang v\u1eadt vi ph\u1ea1m c\u00f3 tr\u1ecb gi\u00e1 d\u01b0\u1edbi 20.000.000 \u0111\u1ed3ng.<\/span><\/i><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan\u2026<\/span>\u201d<\/i><\/p>\n

* L\u01b0u \u00fd:<\/span><\/p>\n

\u2013 Kh\u00f4ng ch\u00e9p nguy\u00ean c\u1ea3\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 8 ho\u1eb7c c\u1ea3\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP cho tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng l\u00e0 h\u00e0nh vi khai sai s\u1ed1 v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 m\u00e3 s\u1ed1 v\u00e0 h\u00e0nh vi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi vi ph\u1ea1m c\u00f3 chia m\u1ee9c ti\u1ec1n ph\u1ea1t theo tr\u1ecb gi\u00e1 tang v\u1eadt vi ph\u1ea1m th\u00ec ph\u1ea3i ghi r\u00f5 t\u00ean h\u00e0nh vi g\u1eafn v\u1edbi tr\u1ecb gi\u00e1 tang v\u1eadt vi ph\u1ea1m nh\u01b0 v\u00ed d\u1ee5 d\u1eabn tr\u00ean.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p ra 01 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi nhi\u1ec1u c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh:<\/span><\/p>\n

Trong ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ghi c\u1ee5 th\u1ec3 t\u1eebng c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m v\u00e0 h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 th\u1ef1c hi\u1ec7n. V\u00ed d\u1ee5:<\/span><\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n A, Nguy\u1ec5n V\u0103n B c\u00f9ng th\u1ef1c hi\u1ec7n h\u00e0nh vi \u201cv\u1ee9t b\u1ecf h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u1ed1n tr\u00e1nh s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan\u201d th\u00ec trong ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t s\u1ebd ghi:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 1.<\/b>\u00a0X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi:<\/span><\/i><\/p>\n

1.<\/span><\/i><\/b>\u00a0\u00d4ng Nguy\u1ec5n V\u0103n A, gi\u1edbi t\u00ednh: Nam\u00a0<\/span><\/i>Ng\u00e0y, th\u00e1ng, n\u0103m sinh\u2026. Qu\u1ed1c t\u1ecbch:\u2026<\/span><\/i><\/p>\n

Ngh\u1ec1 nghi\u1ec7p\u2026.<\/span><\/i><\/p>\n

N\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u2026 s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1\u00a0<\/i>nh\u00e2n\/CMND\/H\u1ed9 chi\u1ebfu\/Gi\u1ea5y th\u00f4ng h\u00e0nh\/Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf:\u2026 ng\u00e0y c\u1ea5p\u2026<\/span><\/i><\/p>\n

1.1. \u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh: v\u1ee9t b\u1ecf h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u1ed1n tr\u00e1nh s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.<\/span><\/i><\/p>\n

1.2. Quy \u0111\u1ecbnh t\u1ea1i:\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/i><\/p>\n

1.3. C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng\u2026<\/span><\/i><\/p>\n

1.4. C\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9\u2026<\/span><\/i><\/p>\n

1.5. B\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/span><\/i><\/p>\n

a) H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh: Ph\u1ea1t ti\u1ec1n.<\/span><\/i><\/p>\n

C\u1ee5 th\u1ec3: Ph\u1ea1t ti\u1ec1n 50.000.000 \u0111\u1ed3ng (N\u0103m m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng ch\u1eb5n).<\/span><\/i><\/p>\n

b) H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m (tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt vi ph\u1ea1m s\u1ed1\u2026. ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m\u2026).<\/span><\/i><\/p>\n

2.<\/span><\/i><\/b>\u00a0\u00d4ng Nguy\u1ec5n V\u0103n B, gi\u1edbi t\u00ednh: Nam<\/span><\/i><\/p>\n

Ng\u00e0y, th\u00e1ng, n\u0103m sinh\u2026. Qu\u1ed1c t\u1ecbch:<\/span><\/i><\/p>\n

Ngh\u1ec1 nghi\u1ec7p\u2026.<\/span><\/i><\/p>\n

N\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u2026 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/CMND\/H\u1ed9 chi\u1ebfu\/Gi\u1ea5y th\u00f4ng h\u00e0nh\/Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf:\u2026 ng\u00e0y c\u1ea5p\u2026<\/span><\/i><\/p>\n

2.1. \u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh: v\u1ee9t b\u1ecf h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u1ed1n tr\u00e1nh s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.<\/span><\/i><\/p>\n

2.2. Quy \u0111\u1ecbnh t\u1ea1i:\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/i><\/p>\n

2.3. C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng\u2026<\/span><\/i><\/p>\n

2.4. C\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9\u2026<\/span><\/i><\/p>\n

2.5. B\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/span><\/i><\/p>\n

a) H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh: Ph\u1ea1t ti\u1ec1n.<\/span><\/i><\/p>\n

C\u1ee5 th\u1ec3: Ph\u1ea1t ti\u1ec1n 50.000.000 \u0111\u1ed3ng (N\u0103m m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng ch\u1eb5n).<\/span><\/i><\/p>\n

b) H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m (tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt vi ph\u1ea1m s\u1ed1\u2026. ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m\u2026)\u2026<\/span>\u201d<\/i><\/p>\n

(iii) Tr\u01b0\u1eddng h\u1ee3p ra 01 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi nhi\u1ec1u c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c nhau trong c\u00f9ng m\u1ed9t v\u1ee5 vi ph\u1ea1m:<\/span><\/p>\n

Trong ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ghi c\u1ee5 th\u1ec3 t\u1eebng c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c vi ph\u1ea1m v\u00e0 h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 th\u1ef1c hi\u1ec7n. V\u00ed d\u1ee5:<\/span><\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n A th\u1ef1c hi\u1ec7n h\u00e0nh vi \u201cv\u1ee9t b\u1ecf h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u1ed1n tr\u00e1nh s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan\u201d; \u00f4ng Nguy\u1ec5n V\u0103n B th\u1ef1c hi\u1ec7n h\u00e0nh vi \u201cnh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u m\u00e0 tang v\u1eadt vi ph\u1ea1m c\u00f3 tr\u1ecb gi\u00e1 d\u01b0\u1edbi 20.000.000 \u0111\u1ed3ng\u201d th\u00ec trong ph\u1ea7n th\u00e2n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t s\u1ebd ghi:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 1.<\/b>\u00a0X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi:<\/span><\/i><\/p>\n

1.<\/span><\/i><\/b>\u00a0\u00d4ng Nguy\u1ec5n V\u0103n A, gi\u1edbi t\u00ednh: Nam<\/span><\/i><\/p>\n

Ng\u00e0y, th\u00e1ng, n\u0103m sinh\u2026. Qu\u1ed1c t\u1ecbch:<\/span><\/i><\/p>\n

Ngh\u1ec1 nghi\u1ec7p\u2026.<\/span><\/i><\/p>\n

N\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u2026 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/CMND\/H\u1ed9 chi\u1ebfu\/Gi\u1ea5y th\u00f4ng h\u00e0nh\/Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf:\u2026 ng\u00e0y c\u1ea5p\u2026<\/span><\/i><\/p>\n

1.1. \u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh: v\u1ee9t b\u1ecf h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u1ed1n tr\u00e1nh s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.<\/span><\/i><\/p>\n

1.2. Quy \u0111\u1ecbnh t\u1ea1i: \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/i><\/p>\n

1.3. C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng\u2026<\/span><\/i><\/p>\n

1.4. C\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9\u2026<\/span><\/i><\/p>\n

1.5. B\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/span><\/i><\/p>\n

a) H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh: Ph\u1ea1t ti\u1ec1n.<\/span><\/i><\/p>\n

C\u1ee5 th\u1ec3: Ph\u1ea1t ti\u1ec1n 50.000.000 \u0111\u1ed3ng (N\u0103m m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng ch\u1eb5n).<\/span><\/i><\/p>\n

b) H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m (tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt vi ph\u1ea1m s\u1ed1\u2026. ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m\u2026).<\/span><\/i><\/p>\n

2.<\/span><\/i><\/b>\u00a0\u00d4ng Nguy\u1ec5n V\u0103n B, gi\u1edbi t\u00ednh: Nam<\/span><\/i><\/p>\n

Ng\u00e0y, th\u00e1ng, n\u0103m sinh\u2026. Qu\u1ed1c t\u1ecbch:<\/span><\/i><\/p>\n

Ngh\u1ec1 nghi\u1ec7p\u2026.<\/span><\/i><\/p>\n

N\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u2026 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/CMND\/H\u1ed9 chi\u1ebfu\/Gi\u1ea5y th\u00f4ng h\u00e0nh\/Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb \u0111i l\u1ea1i qu\u1ed1c t\u1ebf:\u2026 ng\u00e0y c\u1ea5p\u2026<\/span><\/i><\/p>\n

2.1. \u0110\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi h\u00e0nh ch\u00ednh: nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u m\u00e0 tang v\u1eadt vi ph\u1ea1m c\u00f3 tr\u1ecb gi\u00e1 d\u01b0\u1edbi 20.000.000 \u0111\u1ed3ng.<\/span><\/i><\/p>\n

2.2. Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/span><\/i><\/p>\n

2.3. C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng\u2026<\/span><\/i><\/p>\n

2.4. C\u00e1c t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9\u2026<\/span><\/i><\/p>\n

2.5. B\u1ecb \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/span><\/i><\/p>\n

a) H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t ch\u00ednh: Ph\u1ea1t ti\u1ec1n.<\/span><\/i><\/p>\n

C\u1ee5 th\u1ec3: Ph\u1ea1t ti\u1ec1n 5.000.000 \u0111\u1ed3ng (N\u0103m tri\u1ec7u \u0111\u1ed3ng ch\u1eb5n).<\/span><\/i><\/p>\n

b) H\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m (tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt vi ph\u1ea1m s\u1ed1\u2026. ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026)<\/span><\/i><\/p>\n

(iv) C\u00e1ch ghi h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung:<\/span><\/p>\n

C\u00e1ch ghi h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh: ghi r\u00f5 t\u00ean tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, t\u00ecnh tr\u1ea1ng, ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 ti\u1ec1n (ghi c\u1ea3 b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef) t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1ecb gi\u00e1 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef do b\u1ecb chi\u1ebfm \u0111o\u1ea1t, s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p \u0111\u1ec3 vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1ecbch thu, n\u1ebfu c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo th\u00ec ph\u1ea3i ghi r\u00f5.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ecbch thu l\u1edbn th\u00ec c\u00e1ch ghi h\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu l\u00e0 to\u00e0n b\u1ed9 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n n\u00eau t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ghi r\u00f5:<\/span><\/p>\n

\u201cH\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m (tang v\u1eadt vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt vi ph\u1ea1m s\u1ed1\u2026. ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m\u2026 v\u00e0 c\u00e1c bi\u00ean b\u1ea3n li\u00ean quan \u0111\u1ebfn t\u1ea1m gi\u1eef (n\u1ebfu c\u00f3))<\/span><\/i><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu l\u00e0 m\u1ed9t ph\u1ea7n\/kh\u00f4ng tr\u00f9ng kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00e3 b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n kh\u00f4ng b\u1ecb t\u1ea1m gi\u1eef tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m) th\u00ec l\u1eadp danh m\u1ee5c tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ecbch thu k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 ghi r\u00f5:<\/span><\/p>\n

\u201cH\u00ecnh th\u1ee9c ph\u1ea1t b\u1ed5 sung: T\u1ecbch thu tang v\u1eadt vi ph\u1ea1m theo danh m\u1ee5c \u0111\u00ednh k\u00e8m Quy\u1ebft \u0111\u1ecbnh n\u00e0y\u201d.<\/span><\/i><\/p>\n

(v) C\u00e1ch ghi bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 bu\u1ed9c ti\u00eau h\u1ee7y tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m trong tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt vi ph\u1ea1m \u0111\u00e3 b\u1ecb ti\u00eau h\u1ee7y theo quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y tang v\u1eadt vi ph\u1ea1m tr\u01b0\u1edbc khi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ea1i ph\u1ea7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 ghi theo h\u01b0\u1edbng: tang v\u1eadt vi ph\u1ea1m \u0111\u00e3 b\u1ecb ti\u00eau h\u1ee7y theo quy\u1ebft \u0111\u1ecbnh s\u1ed1 ng\u00e0y\/th\u00e1ng\/n\u0103m c\u1ee7a\u2026 (ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y).<\/span><\/p>\n

c) K\u00fd Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t:<\/span><\/p>\n

T\u1ea1i ph\u1ea7n \u201cNg\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh\u201d:<\/span><\/p>\n

(i) Tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t k\u00fd quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ghi r\u00f5 ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh, v\u00ed d\u1ee5: n\u1ebfu Chi c\u1ee5c tr\u01b0\u1edfng k\u00fd Quy\u1ebft \u0111\u1ecbnh th\u00ec ghi:<\/span><\/p>\n

\u201cCHI C\u1ee4C TR\u01af\u1edeNG<\/span><\/p>\n

K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u<\/span><\/p>\n

Nguy\u1ec5n V\u0103n A\u201d.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t giao quy\u1ec1n cho c\u1ea5p ph\u00f3 k\u00fd quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, v\u00ed d\u1ee5: n<\/span>\u1ebfu Chi c\u1ee5c tr\u01b0\u1edfng giao Ph\u00f3 Chi c\u1ee5c tr\u01b0\u1edfng k\u00fd Quy\u1ebft \u0111\u1ecbnh th\u00ec ghi:<\/span><\/p>\n

\u201cPH\u00d3 CHI C\u1ee4C TR\u01af\u1edeNG<\/span><\/p>\n

K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u<\/span><\/p>\n

Nguy\u1ec5n V\u0103n B\u201d.<\/span><\/p>\n

<\/a>3. S\u1eeda \u0111\u1ed5i, h\u1ee7y b\u1ecf, b\u1ed5 sung, \u0111\u00ednh ch\u00ednh, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6a, 6b, 6c, 6d Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19\/7\/2013, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8, 9, 10, 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a097\/20<\/a>17\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/8\/2017 \u0111\u1ec3 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, \u0111\u00ednh ch\u00ednh, h\u1ee7y b\u1ecf, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3.1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nC\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u1ed9i dung c\u00f3 sai s\u00f3t c\u1ee7a Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea7n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19\/7\/2013, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 97\/2017\/N\u0110-CP ng\u00e0y 18\/8\/2017.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nSo\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1MQ\u0110 32 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ban h\u00e0nh.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 sai s\u00f3t: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do m\u00ecnh ho\u1eb7c c\u1ea5p d\u01b0\u1edbi ban h\u00e0nh c\u00f3 sai s\u00f3t.<\/span><\/p>\n

3.2. \u0110\u00ednh ch\u00ednh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nC\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u1ed9i dung c\u00f3 sai s\u00f3t c\u1ee7a Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ea7n \u0111\u00ednh ch\u00ednh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19\/7\/2013, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 97\/2017\/N\u0110-CP ng\u00e0y 18\/8\/2017.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nSo\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh \u0111\u00ednh ch\u00ednh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 33 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ban h\u00e0nh.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh \u0111\u00ednh ch\u00ednh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 sai s\u00f3t: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do m\u00ecnh ho\u1eb7c c\u1ea5p d\u01b0\u1edbi ban h\u00e0nh c\u00f3 sai s\u00f3t.<\/span><\/p>\n

3.3. H\u1ee7y b\u1ecf Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 sai s\u00f3t m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 6b Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/7\/2013, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a097\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/8\/2017.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>So\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 34 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ban h\u00e0nh.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 sai s\u00f3t: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ee7y b\u1ecf Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do m\u00ecnh ho\u1eb7c c\u1ea5p d\u01b0\u1edbi ban h\u00e0nh c\u00f3 sai s\u00f3t.<\/span><\/p>\n

3.4. Ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6b Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/7\/2013, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a097\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18\/8\/2017.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>So\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ban h\u00e0nh.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u1edbi: c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh
\ns\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0.<\/span><\/p>\n

<\/a>Ph\u1ea7n IV<\/span><\/b><\/p>\n

<\/a>T\u1ea0M GI\u1eee TANG V\u1eacT, PH\u01af\u01a0NG TI\u1ec6N VI PH\u1ea0M H\u00c0NH CH\u00cdNH THEO TH\u1ee6 T\u1ee4C H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

<\/a>1.<\/span><\/b>\u00a0<\/a>Khi ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m, c\u00f4ng ch\u1ee9c ph\u00e1t hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 125 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh; l\u1eadp b\u00e1o c\u00e1o ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi\u00a0 ph\u1ea1m.<\/span><\/p>\n

<\/a>2. X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

(i) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh (Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan; \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Ki\u1ec3m so\u00e1t thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Ki\u1ec3m so\u00e1t ch\u1ed1ng bu\u00f4n l\u1eadu, H\u1ea3i \u0111\u1ed9i tr\u01b0\u1edfng H\u1ea3i \u0111\u1ed9i ki\u1ec3m so\u00e1t tr\u00ean bi\u1ec3n v\u00e0 \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Ki\u1ec3m so\u00e1t b\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 thu\u1ed9c C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu T\u1ed5ng c\u1ee5c H\u1ea3i quan; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan; T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan).<\/span><\/p>\n

(ii) C\u1ea5p ph\u00f3 c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m n\u00eau tr\u00ean \u0111\u01b0\u1ee3c giao quy\u1ec1n th\u00ec c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

(iii) Th\u1ee7 tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a C\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u01b0\u1ee3c t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng trong v\u00f2ng 24 gi\u1edd ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng c\u1ee7a m\u00ecnh l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

<\/a>3. Ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

(i) C\u00f4ng ch\u1ee9c \u0111ang th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 19 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0, tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh k\u00fd ban h\u00e0nh.<\/span><\/p>\n

(ii) Th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 125 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

Th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 07 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef. Th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 vi\u1ec7c c\u00f3 nhi\u1ec1u t\u00ecnh ti\u1ebft ph\u1ee9c t\u1ea1p, c\u1ea7n ti\u1ebfn h\u00e0nh x\u00e1c minh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef tang v\u1eadt.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u1ee5 vi\u1ec7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 c\u1ea7n c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 x\u00e1c minh th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp c\u1ee7a m\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 xin gia h\u1ea1n vi\u1ec7c t\u1ea1m gi\u1eef; vi\u1ec7c gia h\u1ea1n ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n, th\u1eddi h\u1ea1n gia h\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 30 ng\u00e0y.<\/span><\/p>\n

<\/a>4. Th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

4.1. L\u1eadp bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef, ni\u00eam phong<\/span><\/i><\/b><\/p>\n

\u2013 C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u00f4ng ch\u1ee9c th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 07 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0; trong bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef ph\u1ea3i ghi r\u00f5 t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, t\u00ecnh tr\u1ea1ng (m\u1edbi, c\u0169, h\u1ecfng h\u00f3c, h\u00e0ng h\u00f3a d\u1ec5 h\u01b0 h\u1ecfng\u2026) c\u1ee7a tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef.<\/span><\/p>\n

\u2013 Th\u1ef1c hi\u1ec7n ni\u00eam phong b\u1eb1ng ni\u00eam phong h\u1ea3i quan v\u00e0 l\u1eadp bi\u00ean b\u1ea3n ni\u00eam phong \u0111\u1ed1i v\u1edbi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u1ea7n).<\/span><\/p>\n

Vi\u1ec7c ni\u00eam phong ph\u1ea3i ti\u1ebfn h\u00e0nh ngay tr\u01b0\u1edbc m\u1eb7t ng\u01b0\u1eddi vi ph\u1ea1m; n\u1ebfu ng\u01b0\u1eddi vi ph\u1ea1m v\u1eafng m\u1eb7t th\u00ec ph\u1ea3i ti\u1ebfn h\u00e0nh ni\u00eam phong tr\u01b0\u1edbc m\u1eb7t \u0111\u1ea1i di\u1ec7n gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c, \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/p>\n

\u2013 Giao 01 b\u1ea3n Quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi vi ph\u1ea1m, t\u1ed5 ch\u1ee9c vi ph\u1ea1m.<\/span><\/p>\n

4.2. B\u00e0n giao, ti\u1ebfp nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n<\/span><\/i><\/b><\/p>\n

a) C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu s\u1ed1 MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0v\u00e0 chuy\u1ec3n giao tang v\u1eadt, cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n b\u01b0\u1edbc n\u00e0y.<\/span><\/p>\n

b) Khi ti\u1ebfp nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n ph\u1ed1i h\u1ee3p v\u1edbi ng\u01b0\u1eddi giao tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

b.1) Ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef v\u00e0 nh\u1eefng gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

b.2) Ti\u1ebfp nh\u1eadn, x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng, \u0111\u1eb7c \u0111i\u1ec3m tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n; s<\/span>o\u00a0s\u00e1nh, \u0111\u1ed1i chi\u1ebfu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef v\u1edbi bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef, b\u1ea3ng k\u00ea v\u1ec1 t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, nh\u00e3n hi\u1ec7u, xu\u1ea5t x\u1ee9. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i b\u00e0n giao tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n nguy\u00ean ni\u00eam phong th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ni\u00eam phong.<\/span><\/p>\n

b.3) N\u1ebfu qua ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean th\u00ec ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t, kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec kh\u00f4ng ti\u1ebfp nh\u1eadn v\u00e0 b\u00e1o c\u00e1o ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n xem x\u00e9t gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

b.4) L\u1eadp Bi\u00ean b\u1ea3n b\u00e0n giao tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef theo m\u1eabu MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 190\/2020\/TT-BTC, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, nh\u00e3n hi\u1ec7u, xu\u1ea5t x\u1ee9, t\u00ecnh tr\u1ea1ng (n\u1ebfu c\u00f3). Bi\u00ean b\u1ea3n b\u00e0n giao, nh\u1eadn h\u1ed3 s\u01a1, tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 03 b\u1ea3n; b\u00ean giao gi\u1eef 01 b\u1ea3n \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1, b\u00ean
\nnh\u1eadn gi\u1eef 01 b\u1ea3n, k\u1ebf to\u00e1n b\u00ean nh\u1eadn gi\u1eef 01 b\u1ea3n.<\/span><\/p>\n

b.5) V\u00e0o S\u1ed5 theo d\u00f5i; \u0111\u01b0a tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m v\u00e0o n\u01a1i t\u1ea1m gi\u1eef.<\/span><\/p>\n

4.3. Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef<\/span><\/i><\/b><\/p>\n

Vi\u1ec7c qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 125 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1115\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 03\/10\/2013 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a031\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 5\/3\/2020, Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y
\n20\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4.3.1. \u0110\u1ed1i v\u1edbi tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng<\/span><\/i><\/p>\n

a) H\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 h\u01b0 h\u1ecfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 20\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u2013 Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng, d\u1ec5 b\u1ecb \u00f4i thiu, kh\u00f3 b\u1ea3o qu\u1ea3n;<\/span><\/p>\n

\u2013 H\u00e0ng h\u00f3a d\u1ec5 ch\u00e1y, n\u1ed5 (x\u0103ng, d\u1ea7u, kh\u00ed h\u00f3a l\u1ecfng v\u00e0 c\u00e1c ch\u1ea5t d\u1ec5 ch\u00e1y, n\u1ed5 kh\u00e1c);<\/span><\/p>\n

\u2013 Thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c th\u00fa y, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt m\u00e0 h\u1ea1n s\u1eed d\u1ee5ng c\u00f2n d\u01b0\u1edbi 60 ng\u00e0y theo h\u1ea1n ghi tr\u00ean bao b\u00ec, nh\u00e3n h\u00e0ng;<\/span><\/p>\n

\u2013 Th\u1ef1c ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1c m\u00e0 h\u1ea1n s\u1eed d\u1ee5ng c\u00f2n d\u01b0\u1edbi 30 ng\u00e0y theo h\u1ea1n ghi tr\u00ean bao b\u00ec, nh\u00e3n h\u00e0ng;<\/span><\/p>\n

\u2013 H\u00e0ng h\u00f3a c\u00f3 t\u00ednh ch\u1ea5t th\u1eddi v\u1ee5 (h\u00e0ng ti\u00eau d\u00f9ng theo m\u00f9a, ph\u1ee5c v\u1ee5 l\u1ec5, t\u1ebft), h\u00e0ng \u0111i\u1ec7n t\u1eed cao c\u1ea5p (c\u00e1c lo\u1ea1i m\u00e1y t\u00ednh b\u1ea3ng, \u0111i\u1ec7n tho\u1ea1i th\u00f4ng minh) v\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m kh\u00e1c n\u1ebfu kh\u00f4ng x\u1eed l\u00fd ngay sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu s\u1ebd b\u1ecb h\u01b0 h\u1ecfng, kh\u00f4ng b\u00e1n
\n\u0111\u01b0\u1ee3c ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng.<\/span><\/p>\n

b) H\u00ecnh th\u1ee9c x\u1eed l\u00fd tang v\u1eadt vi ph\u1ea1m l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng:<\/span><\/p>\n

(i) Ti\u00eau h\u1ee7y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m \u0111\u00e3 b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>Ra quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y tang v\u1eadt theo m\u1eabu Quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 14 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0, tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y:<\/span><\/p>\n

Vi\u1ec7c th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 20\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo \u0111\u00f3, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt so\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd \u0111\u1ec3 ti\u00eau h\u1ee7y c\u00e1c h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m h\u01b0 h\u1ecfng tr\u00ecnh ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef k\u00fd Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng.<\/span><\/p>\n

H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd g\u1ed3m:<\/span><\/p>\n

\u2013 Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m Ch\u1ee7 t\u1ecbch.<\/span><\/p>\n

\u2013 C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c: \u0111\u1ea1i di\u1ec7n c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh t\u1ea1i \u0111\u1ecba b\u00e0n x\u1ea3y ra h\u00e0nh vi vi ph\u1ea1m v\u00e0 \u0111\u1ea1i di\u1ec7n c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n li\u00ean quan.<\/span><\/p>\n

B\u01b0\u1edbc 3.\u00a0<\/span><\/b>Th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y<\/span><\/p>\n

\u2013 X\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y: c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m v\u00e0 y\u00eau c\u1ea7u \u0111\u1ea3m b\u1ea3o v\u1ec7 sinh m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y ph\u00f9 h\u1ee3p (s\u1eed d\u1ee5ng h\u00f3a ch\u1ea5t, s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01a1 h\u1ecdc, h\u1ee7y \u0111\u1ed1t, h\u1ee7y ch\u00f4n, h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/p>\n

\u2013 X\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y (v\u00ed d\u1ee5: h\u00e0ng g\u00e2y \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng th\u00ec m\u1eddi \u0111\u01a1n v\u1ecb c\u00f3 kh\u1ea3 n\u0103ng x\u1eed l\u00fd v\u1ec1 m\u00f4i tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y); kinh ph\u00ed th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y.<\/span><\/p>\n

\u2013 L\u1eadp b\u00e1o c\u00e1o tr\u00ecnh ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y; kinh ph\u00ed ti\u00eau h\u1ee7y; \u0111\u1ecba \u0111i\u1ec3m ti\u00eau h\u1ee7y; \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y.<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y theo h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t:<\/span><\/p>\n

+ M\u1eddi H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y.<\/span><\/p>\n

+ Chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng ti\u1ec7n, tang v\u1eadt ti\u00eau h\u1ee7y.<\/span><\/p>\n

+ B\u00e0n giao tang v\u1eadt c\u1ea7n ti\u00eau h\u1ee7y cho \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y.<\/span><\/p>\n

+ L\u1eadp bi\u00ean b\u1ea3n vi\u1ec7c ti\u00eau h\u1ee7y theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 10 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

(ii) B\u00e1n tr\u1ef1c ti\u1ebfp (kh\u00f4ng th\u00f4ng qua \u0111\u1ea5u gi\u00e1) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ti\u00eau h\u1ee7y:<\/span><\/p>\n

\u2013 Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh: Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef.<\/span><\/p>\n

\u2013 Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m b\u00e1n ra: ng\u01b0\u1eddi c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef m\u1eddi c\u01a1 quan chuy\u00ean m\u00f4n \u0111\u1ec3 ph\u1ed1i h\u1ee3p \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m.<\/span><\/p>\n

\u2013 Vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n. N\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a bi\u00ean b\u1ea3n g\u1ed3m: c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n b\u00e1n; th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m b\u00e1n; ng\u01b0\u1eddi b\u00e1n; t\u00ean, ch\u1ee7ng lo\u1ea1i, ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9, s\u1ed1 l\u01b0\u1ee3ng, hi\u1ec7n tr\u1ea1ng c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n; \u0111\u01a1n gi\u00e1 b\u00e1n, gi\u00e1 tr\u1ecb thanh to\u00e1n; ng\u01b0\u1eddi mua v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c l\u0129nh v\u1ef1c kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0 h\u00e0ng h\u00f3a d\u1ec5 ch\u00e1y, n\u1ed5, c\u00e1c lo\u1ea1i thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c th\u00fa y, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt ch\u1ec9 \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Qu\u1ea3n l\u00fd ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd tang v\u1eadt l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n

(i) To\u00e0n b\u1ed9 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd tang v\u1eadt l\u00e0 h\u00e0ng h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng ph\u1ea3i g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef m\u1edf t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

(ii) Tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt kh\u00f4ng b\u1ecb t\u1ecbch thu sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc th\u00ec to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3i tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a tang v\u1eadt. Vi\u1ec7c tr\u1ea3 l\u1ea1i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c l\u1ea5y ti\u1ec1n t\u1ea1m g\u1eedi t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0l\u1eadp bi\u00ean b\u1ea3n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n tang v\u1eadt l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng.<\/span><\/p>\n

4.3.2. \u0110\u1ed1i v\u1edbi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n kh\u00f4ng thu\u1ed9c di\u1ec7n d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng<\/span><\/i><\/p>\n

Vi\u1ec7c qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 125, 126 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0115\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 03\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a031\/2020\/N\u0110-CP<\/a>
\nng\u00e0y 5\/3\/2020). C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 \u0111i\u1ec3m 7 Ph\u1ea7n V S\u1ed5 tay nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

4.3.3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef<\/span><\/i><\/p>\n

a) Vi\u1ec7c tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef theo m\u1eabu MQ\u0110 21 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

b) Khi tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

b.1) Ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef; Phi\u1ebfu xu\u1ea5t kho; s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/gi\u1ea5y Ch\u1ee9ng minh nh\u00e2n d\u00e2n\/h\u1ed9 chi\u1ebfu v\u00e0 gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 li\u00ean quan c\u1ee7a ng\u01b0\u1eddi \u0111\u1ebfn nh\u1eadn. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb chi\u1ebfm \u0111o\u1ea1t, s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p \u0111\u1ec3 vi ph\u1ea1m h\u00e0nh ch\u00ednh, khi tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef cho ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi
\nqu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 126 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ph\u1ea3i ki\u1ec3m tra gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u1eb7c gi\u1ea5y t\u1edd thay th\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng.<\/span><\/p>\n

Ng\u01b0\u1eddi \u0111\u1ebfn nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m t\u1ea1m gi\u1eef. N\u1ebfu nh\u1eefng ng\u01b0\u1eddi n\u00eau tr\u00ean \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c \u0111\u1ebfn nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b.2) Y\u00eau c\u1ea7u ng\u01b0\u1eddi \u0111\u1ebfn nh\u1eadn l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef \u0111\u1ec3 ki\u1ec3m tra v\u1ec1 t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u1eb7c \u0111i\u1ec3m, ch\u1ee7ng lo\u1ea1i, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 hi\u1ec7u, nh\u00e3n hi\u1ec7u, k\u00fd hi\u1ec7u, xu\u1ea5t x\u1ee9, n\u0103m s\u1ea3n xu\u1ea5t, s\u1ed1 m\u00e1y, s\u1ed1 khung, dung t\u00edch (n\u1ebfu c\u00f3), t\u00ecnh tr\u1ea1ng c\u1ee7a tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef d\u01b0\u1edbi s\u1ef1 ch\u1ee9ng ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd,
\nb\u1ea3o qu\u1ea3n.<\/span><\/p>\n

b.3) L\u1eadp bi\u00ean b\u1ea3n tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 08 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0, c\u00f3 ch\u1eef k\u00fd c\u1ee7a b\u00ean giao, b\u00ean nh\u1eadn. Bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, nh\u00e3n hi\u1ec7u, xu\u1ea5t x\u1ee9, t\u00ecnh tr\u1ea1ng (n\u1ebfu c\u00f3). Bi\u00ean b\u1ea3n tr\u1ea3 l\u1ea1i tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb t\u1ea1m gi\u1eef ph\u1ea3i \u0111\u01b0\u1ee3c giao cho b\u00ean nh\u1eadn v\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m (n<\/span>\u1ebfu h\u1ecd kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi nh\u1eadn) m<\/span>\u1ed7i ng\u01b0\u1eddi 01 b\u1ea3n; \u0111\u1ed3ng th\u1eddi l\u01b0u h\u1ed3 s\u01a1 01 b\u1ea3n, chuy\u1ec3n 01 b\u1ea3n cho k\u1ebf to\u00e1n theo d\u00f5i.<\/span><\/p>\n

b.4) V\u00e0o S\u1ed5 theo d\u00f5i theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4.3.4. X\u1eed l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n
\nvi ph\u1ea1m h\u1ebft th\u1eddi h\u1ea1n b\u1ecb t\u1ea1m gi\u1eef<\/span><\/i><\/p>\n

Trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft
\nth\u1eddi h\u1ea1n t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c ghi trong quy\u1ebft
\n\u0111\u1ecbnh t\u1ea1m gi\u1eef, n\u1ebfu ng\u01b0\u1eddi vi ph\u1ea1m kh\u00f4ng \u0111\u1ebfn nh\u1eadn m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng ho\u1eb7c
\ntr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi vi ph\u1ea1m th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ph\u1ea3i
\nth\u00f4ng b\u00e1o tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang c\u1ee7a trung \u01b0\u01a1ng ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng
\nn\u01a1i t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan c\u1ee7a
\nng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef; h\u1ebft th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ni\u00eam y\u1ebft c\u00f4ng
\nkhai, th\u00f4ng b\u00e1o cu\u1ed1i c\u00f9ng tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang, n\u1ebfu ng\u01b0\u1eddi vi ph\u1ea1m
\nkh\u00f4ng \u0111\u1ebfn nh\u1eadn ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi vi ph\u1ea1m th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n
\nph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd
\ntheo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u01a1 quan c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m
\ngi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt,
\nph\u01b0\u01a1ng ti\u1ec7n khi \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef m\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m kh\u00f4ng \u0111\u1ebfn nh\u1eadn ho\u1eb7c
\nkh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi vi ph\u1ea1m v\u00e0 trong th\u1eddi gian ni\u00eam y\u1ebft c\u00f4ng khai, th\u00f4ng
\nb\u00e1o tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang cho \u0111\u1ebfn khi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00f3 b\u1ecb
\nt\u1ecbch thu, x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

<\/a>Ph\u1ea7n V<\/span><\/b><\/p>\n

<\/a>PH\u00c1T H\u00c0NH V\u00c0
\nTHEO D\u00d5I THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T<\/span><\/b><\/p>\n

<\/a>1. Ph\u00e1t h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/b><\/p>\n

a) \u0110\u1ed1i v\u1edbi Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do C\u00f4ng ch\u1ee9c, \u0110\u1ed9i tr\u01b0\u1edfng ban h\u00e0nh:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c r\u00e0 so\u00e1t, ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 k\u00fd v\u1ec1 m\u1eb7t th\u1ec3 th\u1ee9c v\u00e0 n\u1ed9i dung, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh; l\u1ea5y s\u1ed1 Quy\u1ebft \u0111\u1ecbnh theo quy ch\u1ebf v\u0103n th\u01b0 c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a Chi c\u1ee5c H\u1ea3i quan (\u0111\u00f3ng d\u1ea5u tr\u00f2n t\u1ea1i g\u00f3c tr\u00e1i tr\u00ean \u1edf v\u1ecb tr\u00ed s\u1ed1 quy\u1ebft \u0111\u1ecbnh).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do Chi c\u1ee5c tr\u01b0\u1edfng, C\u1ee5c tr\u01b0\u1edfng, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng ban h\u00e0nh:<\/span><\/p>\n

Vi\u1ec7c l\u1ea5y s\u1ed1, \u0111\u00f3ng d\u1ea5u Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m do Chi c\u1ee5c tr\u01b0\u1edfng, C\u1ee5c tr\u01b0\u1edfng, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng k\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u0103n th\u01b0.<\/span><\/p>\n

<\/a>2. G\u1eedi\/giao Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m<\/span><\/b><\/p>\n

Trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 l\u1eadp bi\u00ean b\u1ea3n, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t ph\u1ea3i g\u1eedi quy\u1ebft \u0111\u1ecbnh cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t, c\u01a1 quan thu ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3) \u0111\u1ec3 thi h\u00e0nh.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh: do v\u0103n th\u01b0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n. N\u1ebfu sau th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn l\u1ea7n th\u1ee9 ba m\u00e0 b\u1ecb tr\u1ea3 l\u1ea1i do kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn th\u00ec ti\u1ebfn h\u00e0nh g\u1eedi quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ec3 ni\u00eam y\u1ebft c\u00f4ng khai ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi vi ph\u1ea1m tr\u1ed1n tr\u00e1nh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec quy\u1ebft \u0111\u1ecbnh v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p giao tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c giao cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t 01 b\u1ea3n Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t; y\u00eau c\u1ea7u c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t k\u00fd x\u00e1c nh\u1eadn v\u00e0 ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh v\u00e0o m\u1ee5c n\u01a1i nh\u1eadn c\u1ee7a quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u00fd nh\u1eadn v\u00e0o s\u1ed1 giao nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Tr\u01b0\u1eddng h\u1ee3p giao tr\u1ef1c ti\u1ebfp m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m c\u1ed1 t\u00ecnh kh\u00f4ng nh\u1eadn quy\u1ebft \u0111\u1ecbnh th\u00ec l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c kh\u00f4ng nh\u1eadn c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01a1 quan c\u1ee7a ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00e1 nh\u00e2n vi ph\u1ea1m c\u01b0 tr\u00fa, t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean b\u1ecb x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o th\u00ec \u0111\u1ed3ng th\u1eddi g\u1eedi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t cho cha m\u1eb9 ho\u1eb7c ng\u01b0\u1eddi gi\u00e1m h\u1ed9 c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3.<\/span><\/p>\n

<\/a>3. Theo d\u00f5i thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/b><\/p>\n

a) C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73, 74 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 theo d\u00f5i vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf nh\u01b0 sau:<\/span><\/p>\n

a.1) \u0110\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 14, kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0 th\u00ec c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y\u00a0 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eabu bi\u00ean b\u1ea3n v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020.<\/span><\/p>\n

a.2) \u0110\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t kh\u00e1c th\u00ec c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u0103m 2012, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0166\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 12\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eabu bi\u00ean b\u1ea3n v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebfth\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t ch\u1ebft, m\u1ea5t t\u00edch, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1eabn c\u00f2n th\u1eddi hi\u1ec7u thi h\u00e0nh th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

c) Theo d\u00f5i vi\u1ec7c t\u00e1i xu\u1ea5t tang v\u1eadt vi ph\u1ea1m:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 bu\u1ed9c \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c bu\u1ed9c t\u00e1i xu\u1ea5t \u0111\u1ed1i v\u1edbi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m th\u00ec h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m b\u1ecb bu\u1ed9c \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, bu\u1ed9c t\u00e1i xu\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd t\u1eeb n\u01a1i l\u01b0u gi\u1eef h\u00e0ng vi ph\u1ea1m \u0111\u1ebfn c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t.<\/span><\/p>\n

K\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t ph\u1ea3i \u0111\u01b0\u1ee3c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 g\u1eedi l\u1ea1i cho \u0111\u01a1n v\u1ecb ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng \u0111\u00e3 \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c t\u00e1i xu\u1ea5t \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

<\/a>4. N\u1ed9p ti\u1ec1n ph\u1ea1t<\/span><\/b><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t: ng\u01b0\u1eddi thu ti\u1ec1n ph\u1ea1t ph\u1ea3i giao ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u1ea1t cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0 trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi thu ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu, n\u1ed9p ti\u1ec1n ph\u1ea1t, bi\u00ean lai thu ti\u1ec1n ph\u1ea1t v\u00e0 kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c l\u1ef1c l\u01b0\u1ee3ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0
\nTh\u00f4ng t\u01b0 s\u1ed1\u00a0105\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 07\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0\u00a0153\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/10\/2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n ph\u1ea1t t\u1ea1i ch\u1ed7 ph\u1ea1t th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi vi ph\u1ea1m n\u1ed9p ti\u1ec1n ph\u1ea1t tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u1ee7y nhi\u1ec7m thu ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

c) Th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t
\nti\u1ec1n c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 79 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd v\u1ee5 vi\u1ec7c.<\/span><\/p>\n

<\/a>5. Ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n; mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t<\/span><\/b><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb ph\u1ea1t ti\u1ec1n c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e3n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 76 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft
\nv\u1ee5 vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 xem x\u00e9t ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n; mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o Quy\u1ebft \u0111\u1ecbnh Ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n theo m\u1eabu quy\u1ebft \u0111\u1ecbnh s\u1ed1 MQ\u0110 03 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n: Ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t quy\u1ebft \u0111\u1ecbnh ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

b) Mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t:<\/span><\/p>\n

b.1) \u0110\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, \u0110i\u1ec1u 14, kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0 th\u00ec vi\u1ec7c mi\u1ec5n ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0.<\/span><\/p>\n

b.2) \u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m kh\u00e1c th\u00ec vi\u1ec7c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 77 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh gi\u1ea3m\/mi\u1ec5n ph\u1ea7n c\u00f2n l\u1ea1i (to\u00e0n b\u1ed9) ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu MQ\u0110 04 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n k\u00fd Quy\u1ebft \u0111\u1ecbnh gi\u1ea3m, mi\u1ec5n ti\u1ec1n ph\u1ea1t:<\/span><\/p>\n

\u2013 C\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u2013 Ch\u1ee7 t\u1ecbch UBND c\u1ea5p t\u1ec9nh trong tr\u01b0\u1eddng h\u1ee3p Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t do Ch\u1ee7 t\u1ecbch UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 xem x\u00e9t ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n; mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t th\u00ec c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho c\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t bi\u1ebft. V\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

<\/a>6. Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/b><\/p>\n

Khi t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 81 Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>L\u00e0m th\u1ee7 t\u1ee5c m\u1eddi ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ebfn \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m v\u00e0 k\u00fd bi\u00ean b\u1ea3n t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m.<\/span><\/p>\n

B\u01b0\u1edbc 2.\u00a0<\/span><\/b>C\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c ki\u1ec3m tra ni\u00eam phong (n\u1ebfu c\u00f3), t\u00ecnh tr\u1ea1ng tang v\u1eadt \u0111ang b\u1ecb t\u1ea1m gi\u1eef thu\u1ed9c di\u1ec7n b\u1ecb t\u1ecbch thu. L\u1eadp bi\u00ean b\u1ea3n m\u1edf ni\u00eam phong (n\u1ebfu c\u00f3 ni\u00eam phong) theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 17 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0(n\u1ebfu c\u1ea7n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ni\u00eam phong, t\u00ecnh tr\u1ea1ng tang v\u1eadt c\u00f3 thay \u0111\u1ed5i s\u1ed1 v\u1edbi th\u1eddi \u0111i\u1ec3m ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 nh\u1eefng thay \u0111\u1ed5i n\u00e0y theo m\u1eabu bi\u00ean b\u1ea3n MBB 22 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC. Bi\u00ean b\u1ea3n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp bi\u00ean b\u1ea3n, ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1m gi\u1eef v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/p>\n

B\u01b0\u1edbc 3.\u00a0<\/span><\/b>Sau khi ki\u1ec3m tra t\u00ecnh tr\u1ea1ng tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u00f4ng ch\u1ee9c th\u1ee5 l\u00fd v\u1ee5 vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n khi t\u1ecbch thu tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh theo m\u1eabu bi\u00ean b\u1ea3n s\u1ed1 MBB 09 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>\u00a0L\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao tang v\u1eadt t\u1ecbch thu cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n theo m\u1eabu MBB 18 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2020\/TT-BTC<\/a>\u00a0.<\/span><\/p>\n

<\/a>7. Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt t\u1ecbch thu<\/span><\/b><\/p>\n

Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o qu\u1ea3n tang v\u1eadt t\u1ecbch thu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1\u00a0115\/2013\/N\u0110-CP ng\u00e0y 03\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a031\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 05\/3\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb\u0111\u1ecbnh s\u1ed1\u00a0115\/2013\/N\u0110-CP<\/a>\u00a0, Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 20\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd, x\u1eed l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 47\/2014\/TT- BCA ng\u00e0y 17\/10\/2014 c\u1ee7a B\u1ed9 C\u00f4ng an quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0115\/2013\/N\u0110-CP<\/a>\u00a0.<\/span><\/p>\n

C\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

7.1. Ti\u1ebfp nh\u1eadn tang v\u1eadt t\u1ecbch thu<\/span><\/i><\/b><\/p>\n

Khi ti\u1ebfp nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ecbch thu, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/span><\/p>\n

7.1.1. Ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu, bi\u00ean b\u1ea3n t\u1ecbch thu v\u00e0 nh\u1eefng gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

7.1.2. S<\/span>o\u00a0s\u00e1nh, \u0111\u1ed1i chi\u1ebfu tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ecbch thu v\u1edbi bi\u00ean b\u1ea3n t\u1ecbch thu v\u00e0 b\u1ea3n th\u1ed1ng k\u00ea v\u1ec1 t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, nh\u00e3n hi\u1ec7u, xu\u1ea5t x\u1ee9; t\u00ecnh tr\u1ea1ng ni\u00eam phong (n\u1ebfu c\u00f3); v\u00e0o s\u1ed5 theo d\u00f5i v\u00e0 y\u00eau c\u1ea7u b\u00ean giao k\u00fd v\u00e0o s<\/span>\u1ed5.<\/span><\/p>\n

7.1.3. V\u00e0o s\u1ed5 v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 gi\u1edd, ng\u00e0y, th\u00e1ng, n\u0103m ti\u1ebfp nh\u1eadn, tr\u1ea3 l\u1ea1i, chuy\u1ec3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m; hi\u1ec7n tr\u1ea1ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m; ghi r\u00f5 s\u1ed1 quy\u1ebft \u0111\u1ecbnh, th\u1eddi gian, l\u00fd do t\u1ea1m gi\u1eef, t\u1ecbch thu v\u00e0 h\u1ecd, t\u00ean, ch\u1ee9c v\u1ee5 c\u1ee7a ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh, ng\u01b0\u1eddi giao, ng\u01b0\u1eddi nh\u1eadn tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00f3.<\/span><\/p>\n

7.2. Khi b\u1ea3o qu\u1ea3n tang v\u1eadt t\u1ecbch thu<\/span><\/i><\/b><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao vi\u1ec7c b\u1ea3o qu\u1ea3n tang v\u1eadt t\u1ecbch thu ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5:<\/span><\/p>\n

7.2.1. Tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt t\u1ecbch thu. Theo \u0111\u00f3:<\/span><\/i><\/p>\n

a) Tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n ch\u1eb7t ch\u1ebd, an to\u00e0n, s\u1eafp x\u1ebfp h\u1ee3p l\u00fd, d\u1ec5 ki\u1ec3m tra, tr\u00e1nh nh\u1ea7m l\u1eabn, kh\u00f4ng \u0111\u1ec3 g\u00e2y \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, l\u00e2y lan d\u1ecbch b\u1ec7nh.<\/span><\/p>\n

b) B\u1ea3o \u0111\u1ea3m gi\u1eef \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng, ti\u00eau chu\u1ea9n c\u1ee7a tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu.<\/span><\/p>\n

c) Ch\u1ec9 ti\u1ebfp nh\u1eadn, tr\u1ea3 l\u1ea1i, chuy\u1ec3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c ti\u1ebfp nh\u1eadn, chuy\u1ec3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ecbch thu cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

7.2.2. Nghi\u00eam c\u1ea5m:<\/span><\/i><\/p>\n

a) Chi\u1ebfm \u0111o\u1ea1t, b\u00e1n, trao \u0111\u1ed5i, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, \u0111\u00e1nh tr\u00e1o, thay th\u1ebf tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu v\u00e0 c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i kh\u00e1c.<\/span><\/p>\n

b) Vi ph\u1ea1m ni\u00eam phong, mang tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu ra kh\u1ecfi n\u01a1i t\u1ea1m gi\u1eef, b\u1ea3o qu\u1ea3n tr\u00e1i ph\u00e9p.<\/span><\/p>\n

c) L\u00e0m m\u1ea5t, thi\u1ebfu h\u1ee5t, h\u1ee7y ho\u1ea1i, c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu.<\/span><\/p>\n

7.2.3.\u00a0<\/span><\/i>Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra n\u01a1i t\u1ea1m gi\u1eef; ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb m\u1ea5t, h\u01b0 h\u1ecfng ho\u1eb7c n\u01a1i t\u1ea1m gi\u1eef kh\u00f4ng b\u1ea3o \u0111\u1ea3m an to\u00e0n \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/span><\/p>\n

7.2.4. H\u00e0ng ng\u00e0y th\u1ed1ng k\u00ea, \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan n\u01a1i qu\u1ea3n l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu v\u1ec1:<\/span><\/i><\/p>\n

a) S\u1ed1 l\u01b0\u1ee3ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu.<\/span><\/p>\n

b) Tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00e3 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p.<\/span><\/p>\n

c) S\u1ed1 l\u01b0\u1ee3ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n b\u1ecb t\u1ea1m gi\u1eef m\u00e0 ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi qu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p kh\u00f4ng \u0111\u1ebfn nh\u1eadn.<\/span><\/p>\n

d) S\u1ed1 l\u01b0\u1ee3ng tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n chuy\u1ec3n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0111) T\u1ed5ng s\u1ed1 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n hi\u1ec7n c\u00f2n t\u1ea1m gi\u1eef.<\/span><\/p>\n

<\/a>8. X\u1eed l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu<\/span><\/b><\/p>\n

Vi\u1ec7c x\u1eed l\u00fd tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a029\/2018\/N\u0110-CP<\/a>\u00a0ng\u00e0y 05\/3\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n; Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BTC ng\u00e0y 05\/7\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2018\/N\u0110-CP ng\u00e0y 05\/3\/2018; Quy\u1ebft \u0111\u1ecbnh s\u1ed1 268\/Q\u0110-BTC ng\u00e0y 19\/02\/2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n l\u00e0 tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ecbch thu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2018\/N\u0110-CP ng\u00e0y 05\/3\/2018; Quy\u1ebft \u0111\u1ecbnh s\u1ed1 739\/Q\u0110-BTC ng\u00e0y 18\/5\/2020 c\u1ee7a B\u1ed9
\ntr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tang v\u1eadt vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 57\/2018\/TT-BTC ng\u00e0y 05\/7\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

8.1. C\u00e1c t\u00e0i s\u1ea3n chuy\u1ec3n giao cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111\u1ec3 b\u1ea3o qu\u1ea3n nh\u01b0 sau<\/span><\/i><\/b><\/p>\n

a) T\u00e0i s\u1ea3n l\u00e0 b\u1ea3o v\u1eadt qu\u1ed1c gia, c\u1ed5 v\u1eadt v\u00e0 v\u1eadt kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb l\u1ecbch s\u1eed, v\u0103n h\u00f3a.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n l\u00e0 v\u0169 kh\u00ed, v\u1eadt li\u1ec7u n\u1ed5, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3, ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1eb7c ch\u1ee7ng v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ed1c ph\u00f2ng, an ninh.<\/span><\/p>\n

c) T\u00e0i s\u1ea3n l\u00e0 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, kim lo\u1ea1i qu\u00fd.<\/span><\/p>\n

d) T\u00e0i s\u1ea3n l\u00e0 ch\u1ea5t ph\u00f3ng x\u1ea1.<\/span><\/p>\n

\u0111) T\u00e0i s\u1ea3n l\u00e0 b\u1ed9 ph\u1eadn (m\u1eabu v\u1eadt) c\u1ee7a \u0111\u1ed9ng v\u1eadt r\u1eebng qu\u00fd hi\u1ebfm thu\u1ed9c nh\u00f3m IB.<\/span><\/p>\n

e) T\u00e0i s\u1ea3n l\u00e0 l\u00e2m s\u1ea3n qu\u00fd hi\u1ebfm kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o M\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i, tr\u1eeb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y.<\/span><\/p>\n

8.2.<\/span><\/i><\/b>\u00a0B\u00e1n (\u0111\u1ea5u gi\u00e1, b\u00e1n ch\u1ec9 \u0111\u1ecbnh, ni\u00eam y\u1ebft gi\u00e1) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Ri\u00eang \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng (th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng, d\u1ec5 b\u1ecb \u00f4i thiu, kh\u00f3 b\u1ea3o qu\u1ea3n, h\u00e0ng h\u00f3a d\u1ec5 ch\u00e1y, n\u1ed5, h\u00e0ng th\u1ef1c ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn nh\u01b0ng h\u1ea1n s\u1eed d\u1ee5ng c\u00f2n d\u01b0\u1edbi 30 ng\u00e0y, \u0111\u1ed9ng v\u1eadt r\u1eebng hoang d\u00e3 \u0111\u00e3 ch\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u2026); t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a c\u1ed3ng k\u1ec1nh, c\u00f3 tr\u1ecdng l\u01b0\u1ee3ng l\u1edbn \u0111\u01b0\u1ee3c chuy\u00ean ch\u1edf tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng bi\u1ec3n m\u00e0 vi\u1ec7c b\u1ed1c d\u1ee1 t\u1ed1n k\u00e9m, chi ph\u00ed l\u1edbn; t\u00e0i s\u1ea3n l\u00e0 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u bu\u1ed9c ph\u1ea3i t\u00e1i xu\u1ea5t m\u00e0 ch\u1ec9 c\u00f3 m\u1ed9t t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 ch\u1ee9c n\u0103ng t\u00e1i xu\u1ea5t \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00f3, th\u00ec \u0111\u01b0\u1ee3c b\u00e1n ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c ni\u00eam y\u1ebft gi\u00e1.<\/span><\/p>\n

8.3.<\/span><\/i><\/b>\u00a0Ti\u00eau h\u1ee7y \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng nh\u01b0ng
\nkh\u00f4ng th\u1ec3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c b\u00e1n; t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ed9c danh M\u1ee5c c\u1ea5m s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 l\u01b0u th\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt g\u1ed3m: V\u0103n h\u00f3a ph\u1ea9m \u0111\u1ed9c h\u1ea1i, ma t\u00fay, h\u00e0ng gi\u1ea3, v\u1eadt ph\u1ea9m g\u00e2y h\u1ea1i cho s\u1ee9c kh\u1ecfe con ng\u01b0\u1eddi, v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng, \u0111\u1ed9ng v\u1eadt hoang d\u00e3 \u0111\u00e3 ch\u1ebft v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c bu\u1ed9c ph\u1ea3i ti\u00eau h\u1ee7y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3 th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o c\u01a1 quan c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3) \u0111\u1ec3 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span><\/p>\n

<\/a>Ph\u1ea7n VI<\/span><\/b><\/p>\n

<\/a>TI\u1ebeP\u00a0 H\u1eacN, GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I V\u1ee4 VI\u1ec6C X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C H\u1ea2I QUAN<\/span><\/b><\/p>\n

<\/a>M\u1ee5c 1. TI\u1ebeP NH\u1eacN, PH\u00c2N LO\u1ea0I V\u00c0 X\u1eec L\u00dd \u0110\u01a0N KHI\u1ebeU N\u1ea0I QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn \u0111\u01a1n khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>Ti\u1ebfp nh\u1eadn \u0111\u01a1n khi\u1ebfu n\u1ea1i t\u1eeb v\u0103n th\u01b0 \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ebfn v\u00e0 nghi\u00ean c\u1ee9u, xem x\u00e9t s\u01a1 b\u1ed9 t\u1ea5t c\u1ea3 c\u00e1c n\u1ed9i dung c\u1ee7a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01a1n n\u00e0y l\u00e0 h\u1ee3p l\u1ec7 (c\u00f3 h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi g\u1eedi;\u2026; t\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i; n\u1ed9i dung b\u1ecb khi\u1ebfu n\u1ea1i).<\/span><\/p>\n

N\u1ebfu \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 th\u00ec ph\u1ea3i b\u00e1o c\u00e1o v\u1edbi th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u1eed l\u00fd \u0111\u01a1n theo ch\u1ebf \u0111\u1ed9 \u0111\u01a1n khi\u1ebfu n\u1ea1i kh\u00f4ng h\u1ee3p l\u1ec7<\/span><\/p>\n

N\u1ebfu \u0111\u01a1n kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh th\u00ec ph\u1ea3i b\u00e1o c\u00e1o ngay th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch tr\u1ef1c ti\u1ebfp v\u00e0 chuy\u1ec3n \u0111\u01a1n \u0111\u1ebfn \u0111\u00fang \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1eb1ng
\nv\u0103n b\u1ea3n cho ng\u01b0\u1eddi g\u1eedi \u0111\u01a1n khi\u1ebfu n\u1ea1i bi\u1ebft v\u1ec1 n\u01a1i gi\u1ea3i quy\u1ebft \u0111\u01a1n n\u00e0y.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nTi\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i \u0111\u01a1n khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t theo t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3: (x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf); \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft khi\u1ebfu l\u1ea1i l\u1ea7n 1, \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 2.<\/span><\/p>\n

B\u01b0\u1edbc 3.\u00a0<\/span><\/b>V\u00e0o s<\/span>\u1ed5\u00a0theo d\u00f5i gi\u1ea3i quy\u1ebft \u0111\u01a1n khi\u1ebfu n\u1ea1i ho\u1eb7c nh\u1eadp v\u00e0o h\u1ec7
\nth\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 theo d\u00f5i.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>
\nB\u00e1o c\u00e1o ho\u1eb7c tr\u00ecnh l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v<\/span>\u1ecb\u00a0ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c ph\u00ea duy\u1ec7t, ph\u00e2n c\u00f4ng \u0111\u01a1n v\u1ecb, c\u00f4ng ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ec3 xu\u1ea5t tham m\u01b0u, gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

<\/a>M\u1ee5c 2. KI\u1ec2M TRA QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH B\u1eca KHI\u1ebeU N\u1ea0I<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 tham m\u01b0u, gi\u1ea3i quy\u1ebft ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nKi\u1ec3m tra to\u00e0n b\u1ed9 n\u1ed9i dung \u0111\u01a1n khi\u1ebfu n\u1ea1i v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn \u0111\u01a1n khi\u1ebfu n\u1ea1i \u0111\u1ec3 t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh n\u1ed9i dung n\u00eau t\u1ea1i \u0111\u01a1n khi\u1ebfu n\u1ea1i v\u1edbi n\u1ed9i dung b\u1ecb khi\u1ebfu n\u1ea1i t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nKi\u1ec3m tra to\u00e0n b\u1ed9 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m, g\u1ed3m: c\u00e1c v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u \u0111\u1ec3 t\u1eeb \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh; \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u l\u00e0m ph\u00e1t sinh vi ph\u1ea1m h\u00e0nh ch\u00ednh (t\u1edd khai h\u1ea3i quan, bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn, bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra\u2026); \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung b\u1ecb khi\u1ebfu n\u1ea1i (h\u00e0nh vi vi ph\u1ea1m, s\u1ed1 ti\u1ec1n b\u1ecb x\u1eed ph\u1ea1t, h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n b\u1ecb t\u1ecbch thu, b\u1ecb t\u1ea1m gi\u1eef\u2026.) v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan t\u00f9y thu\u1ed9c v\u00e0o h\u00e0nh vi vi ph\u1ea1m ho\u1eb7c n\u1ed9i dung vi ph\u1ea1m \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t, nh\u01b0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan; quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u; quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt x\u1eed ph\u1ea1t vi h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi n\u1ed9i dung b\u1ecb khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>
\nB\u00e1o c\u00e1o ho\u1eb7c tr\u00ecnh l\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch v\u1ec1 t\u00ecnh tr\u1ea1ng, n\u1ed9i dung, k\u1ebft qu\u1ea3 \u0111\u00e3 ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i; d\u1ef1 ki\u1ebfn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, gi\u1ea3i quy\u1ebft c\u00e1c n\u1ed9i dung b\u1ecb khi\u1ebfu n\u1ea1i\u2026<\/span><\/p>\n

L\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o, ch\u1ec9 \u0111\u1ea1o v\u00e0 giao nhi\u1ec7m v\u1ee5 cho c\u00f4ng ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m tham m\u01b0u th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c cho vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

<\/a>M\u1ee5c 3. X\u00c1C MINH N\u1ed8I DUNG KHI\u1ebeU N\u1ea0I QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH B\u1eca KHI\u1ebeU N\u1ea0I<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

X\u00e1c minh n\u1ed9i dung khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 nh\u1eb1m m\u1ee5c \u0111\u00edch s\u00e1ng t\u1ecf ho\u1eb7c b\u1ed5 sung c\u00e1c th\u00f4ng tin m\u00e0 ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i \u0111\u00e3 n\u00eau trong \u0111\u01a1n khi\u1ebfu n\u1ea1i ho\u1eb7c c\u00e1c n\u1ed9i dung, t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c m\u00e0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c thu th\u1eadp nh\u1eb1m ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ch\u00ednh x\u00e1c.<\/span><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nL\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t giao nhi\u1ec7m v\u1ee5 cho c\u00f4ng ch\u1ee9c tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n x\u00e1c minh t\u1ea1i c\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu n\u1ea1i; so\u1ea1n th\u1ea3o quy\u1ebft \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5 cho m\u1ed9t c\u00f4ng ch\u1ee9c ho\u1eb7c th\u00e0nh l\u1eadp m\u1ed9t t\u1ed5 x\u00e1c minh c\u00e1c n\u1ed9i dung thu\u1ed9c \u0111\u01a1n khi\u1ebfu n\u1ea1i (n\u1ebfu c\u1ea7n thi\u1ebft).<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nC\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 x\u00e1c minh khi\u1ebfu n\u1ea1i ph\u1ea3i tri\u1ec3n khai ngay c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e1c minh, nh\u01b0:<\/span><\/p>\n

L\u1eadp k\u1ebf ho\u1ea1ch x\u00e1c minh khi\u1ebfu n\u1ea1i. K\u1ebfho\u1ea1ch ph\u1ea3i chi ti\u1ebft h\u00f3a c\u00e1c n\u1ed9i dung c\u1ee7a c\u00f4ng vi\u1ec7c x\u00e1c minh, nh\u01b0 ph\u00e2n c\u00f4ng c\u00f4ng ch\u1ee9c, n\u1ed9i dung x\u00e1c minh, k\u1ebft qu\u1ea3 c\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c, th\u1eddi gian x\u00e1c minh \u0111\u1ed1i v\u1edbi t\u1eebng c\u00f4ng vi\u1ec7c, x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o k\u1ebft th\u00fac vi\u1ec7c x\u00e1c minh.<\/span><\/p>\n

B\u01b0\u1edbc 3.\u00a0<\/span><\/b>C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh x\u00e1c minh n\u1ed9i dung khi\u1ebfu n\u1ea1i<\/span><\/p>\n

L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ti\u1ebfn h\u00e0nh c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh x\u00e1c minh, k\u1ebf ho\u1ea1ch x\u00e1c minh, theo \u0111\u00f3: g\u1eedi quy\u1ebft \u0111\u1ecbnh v\u00e0 k\u1ebf ho\u1ea1ch x\u00e1c minh \u0111\u1ebfn c\u00e1c n\u01a1i c\u1ea7n x\u00e1c minh, nh\u01b0: \u0111\u01a1n v\u1ecb l\u1eadp bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn ho\u1eb7c bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh, c\u00e1c bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra\u2026; \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u01a1 quan \u0111\u00e3 g\u1eedi \u0111\u01a1n khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 l\u00e0m r\u00f5 ho\u1eb7c x\u00e1c nh\u1eadn c\u00e1c n\u1ed9i dung m\u00e0 ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i \u0111\u00e3 n\u00eau trong \u0111\u01a1nkhi\u1ebfu n\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 4.\u00a0<\/span><\/b>L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u01a1n khi\u1ebfu n\u1ea1i ho\u1eb7c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i. Theo k\u1ebf ho\u1ea1ch x\u00e1c minh, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 li\u00ean h\u1ec7 v\u1edbi ch\u1ee7 \u0111\u01a1n khi\u1ebfu n\u1ea1i ho\u1eb7c \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i \u0111\u1ec3 x\u00e1c minh c\u00e1c n\u1ed9i dung, \u0111\u1ec1 ngh\u1ecb \u0111\u00e3 n\u00eau trong \u0111\u01a1n khi\u1ebfu n\u1ea1i. Theo \u0111\u00f3, c\u00f4ng ch\u1ee9c x\u00e1c minh \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i \u0111\u1ec3 x\u00e1c minh v\u00e0 hai b\u00ean kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i vi\u1ec7c khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t l\u00e0 c\u00f3 th\u1eadt v\u00e0 vi\u1ec7c g\u1eedi \u0111\u01a1n khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t l\u00e0 do ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t ti\u1ebfn h\u00e0nh ho\u1eb7c do \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a h\u1ecd ti\u1ebfn h\u00e0nh. K\u1ebft th\u00fac x\u00e1c minh, c\u00f4ng ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh l\u1eadp bi\u00ean
\nb\u1ea3n l\u00e0m vi\u1ec7c ho\u1eb7c bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn. N\u1ed9i dung bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi x\u00e1c minh, \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian b\u1eaft \u0111\u1ea7u, th\u1eddi gian k\u1ebft th\u00fac x\u00e1c minh, n\u1ed9i dung x\u00e1c minh, k\u1ebft qu\u1ea3 x\u00e1c minh, c\u00e1c \u00fd ki\u1ebfn (n\u1ebfu c\u00f3) c\u1ee7a ch\u1ee7 \u0111\u01a1n ho\u1eb7c \u0111\u1ea1i di\u1ec7n sau khi x\u00e1c minh; h\u1ecd, t\u00ean c\u1ee7a ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn (n\u1ebfu c\u00f3); ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c x\u00e1c minh v\u00e0 ng\u01b0\u1eddi ch\u1ee7 \u0111\u01a1n ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01a1n khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 5.\u00a0<\/span><\/b>L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu n\u1ea1i (tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh l\u1ea7n \u0111\u1ea7u). C\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 x\u00e1c minh theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t li\u00ean h\u1ec7 v\u1edbi \u0111\u01a1n v\u1ecb ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu n\u1ea1i \u0111\u1ec3 x\u00e1c minh c\u00e1c n\u1ed9i dung ho\u1eb7c c\u00e1c th\u00f4ng tin li\u00ean quan t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i. K\u1ebft th\u00fac bu\u1ed5i l\u00e0m vi\u1ec7c x\u00e1c minh, c\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 x\u00e1c minh l\u1eadp bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c gi\u1eefa ng\u01b0\u1eddi x\u00e1c minh v\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i. Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung x\u00e1c minh, \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu
\nn\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n

B\u01b0\u1edbc 6.\u00a0<\/span><\/b>Y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u1eb1ng ch\u1ee9ng. \u0110\u1ed1i v\u1edbi n\u1ed9i dung t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i m\u00e0 n\u1ed9i dung \u0111\u00f3 c\u00f3 li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (v\u00ed d\u1ee5: n\u1ed9i dung khi\u1ebfu n\u1ea1i t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng b\u1ed1 h\u1ee3p chu\u1ea9n, h\u1ee3p quy) th\u00ec ph\u1ea3i \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u v\u1edbi ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i k\u00fd v\u0103n b\u1ea3n g\u1eedi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec1 ngh\u1ecb cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u1eb1ng ch\u1ee9ng ho\u1eb7c tr\u1ea3 l\u1eddi c\u00e1c n\u1ed9i dung chuy\u00ean m\u00f4n thu\u1ed9c th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd chuy\u00ean m\u00f4n,
\nnghi\u1ec7p v\u1ee5 c\u1ee7a h\u1ecd \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 7.\u00a0<\/span><\/b>Ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u1eb1ng ch\u1ee9ng. Th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u1eb1ng ch\u1ee9ng do c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan tr\u1ea3 l\u1eddi theo \u0111\u1ec1 ngh\u1ecb x\u00e1c minh ho\u1eb7c cung c\u1ea5p th\u00ec c\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 x\u00e1c minh c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n, ph\u00e2n lo\u1ea1i, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung khi\u1ebfu n\u1ea1i t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi, t\u1ed5ng h\u1ee3p t\u00f3m t\u1eaft l\u1ea1i th\u00e0nh m\u1ed9t t\u00e0i li\u1ec7u \u0111\u1ec3 ti\u1ec7n theo d\u00f5i trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

B\u01b0\u1edbc 8.\u00a0<\/span><\/b>Tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 n\u1ed9i dung khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (nh\u01b0 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i m\u00e3 HS c\u1ee7a h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n\u2026, c\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 x\u00e1c minh \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh t\u1ea1i t\u1ed5 ch\u1ee9c, c\u01a1 quan gi\u00e1m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, ch\u00ednh x\u00e1c trong vi\u1ec7c ph\u00e2n lo\u1ea1i m\u00e3 HS h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n gi\u00fap cho vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c.<\/span><\/p>\n

B\u01b0\u1edbc 9.<\/span><\/b>
\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 x\u00e1c minh n\u1ed9i dung khi\u1ebfu n\u1ea1i. K\u1ebft th\u00fac k\u1ebf ho\u1ea1ch x\u00e1c minh, c\u00f4ng ch\u1ee9c ho\u1eb7c t\u1ed5 x\u00e1c minh c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 x\u00e1c minh, bao g\u1ed3m t\u00ecnh h\u00ecnh tri\u1ec3n khai, nh\u1eefng n\u1ed9i dung \u0111\u00e3 x\u00e1c minh, t\u1ed5 ch\u1ee9c, c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u00e0m vi\u1ec7c \u0111\u1ec3 x\u00e1c minh, nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u1edbi ph\u00e1t sinh, ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh x\u00e1c minh, nh\u1eefng n\u1ed9i dung x\u00e1c minh nh\u01b0ng kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3; nh\u1eefng tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i x\u00e1c minh\u2026; xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f2n v\u01b0\u1edbng m\u1eafc, x\u1eed l\u00fd c\u00e1c c\u00f4ng vi\u1ec7c ti\u1ebfp
\ntheo \u0111\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

<\/a>M\u1ee5c 4. T\u1ed4 CH\u1ee8C \u0110\u1ed0I THO\u1ea0I QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH B\u1eca KHI\u1ebeU N\u1ea0I<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nC\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t nghi\u00ean c\u1ee9u l\u1ea1i h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u1ee7a v\u1ee5 vi\u1ec7c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ea7n t\u1ed5 ch\u1ee9c \u0111\u1ed1i tho\u1ea1i th\u00ec c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m tham m\u01b0u \u0111\u1ec1 xu\u1ea5t k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh, n\u1ed9i dung \u0111\u1ed1i tho\u1ea1i; \u0111\u1ec1 xu\u1ea5t c\u00f4ng v\u0103n m\u1eddi ng\u01b0\u1eddi ch\u1ee7 \u0111\u01a1n khi\u1ebfu n\u1ea1i (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u1ee7y quy\u1ec1n theo ph\u00e1p lu\u1eadt), c\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan; gi\u1ea5y m\u1eddi tri\u1ec7u t\u1eadp c\u00e1c \u0111\u01a1n v\u1ecb, c\u00f4ng ch\u1ee9c h\u1ea3i quan li\u00ean quan \u0111\u1ec3 tham
\ngia phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0T\u1ed5 ch\u1ee9c phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i. C\u00f4ng ch\u1ee9c tham m\u01b0u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i chu\u1ea9n b\u1ecb c\u00e1c c\u00f4ng vi\u1ec7c cho phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i, nh\u01b0 ph\u00f2ng h\u1ecdp, t\u00e0i li\u1ec7u h\u1ecdp, n\u01b0\u1edbc u\u1ed1ng v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c. Phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i c\u00f3 m\u1eb7t ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u1ee7y quy\u1ec1n), \u0111\u1ea1i di\u1ec7n c\u00e1c \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung nghi\u1ec7p v\u1ee5 b\u1ecb khi\u1ebfu n\u1ea1i. Trong qu\u00e1 tr\u00ecnh \u0111\u1ed1i tho\u1ea1i \u00fd ki\u1ebfn c\u1ee7a c\u00e1c b\u00ean tham gia \u0111\u1ed1i tho\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>\u00a0L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i tho\u1ea1i. K\u1ebft th\u00fac phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ti\u1ebfn h\u00e0nh l\u1eadp Bi\u00ean b\u1ea3n \u0111\u1ed1i tho\u1ea1i. N\u1ed9i dung bi\u00ean b\u1ea3n \u0111\u1ed1i tho\u1ea1i ph\u1ea3i n\u00eau c\u00e1c n\u1ed9i dung, v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u1ed1i tho\u1ea1i, \u00fd ki\u1ebfn c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung, v\u1ea5n \u0111\u1ec1 n\u00eau t\u1ea1i phi\u00ean h\u1ecdp \u0111\u1ed1i tho\u1ea1i; ch\u1eef k\u00fd v\u00e0 h\u1ecd t\u00ean c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb h\u1ea3i quan t\u1ea1i Bi\u00ean b\u1ea3n \u0111\u1ed1i tho\u1ea1i.<\/span><\/p>\n

<\/a>M\u1ee5c 5. GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>Giao nhi\u1ec7m v\u1ee5 cho c\u00f4ng ch\u1ee9c th\u1ef1c hi\u1ec7n. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ti\u1ebfn h\u00e0nh xem x\u00e9t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u1ee7a v\u1ee5 vi\u1ec7c \u0111<\/span>\u1ec3\u00a0\u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft c\u1ee5 th\u1ec3.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nTham kh\u1ea3o \u00fd ki\u1ebfn t\u01b0 v\u1ea5n trong vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i. N\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 th\u00eam \u00fd ki\u1ebfn chuy\u00ean m\u00f4n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n li\u00ean quan th\u00ec b\u00e1o c\u00e1o v\u1edbi l\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u00e0 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb \u0111\u1ec3 b\u1ed5 sung, l\u00e0m s\u00e1ng t\u1ecf c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 b\u1ecb khi\u1ebfu n\u1ea1i t\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. N\u1ebfu xem th\u1ea5y v\u1ea5n \u0111\u1ec1 b\u1ecb khi\u1ebfu n\u1ea1i li\u00ean quan \u0111\u1ebfn nhi\u1ec1u n\u1ed9i dung qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nghi\u1ec7p
\nv\u1ee5 h\u1ea3i quan ho\u1eb7c kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u1eefa vi\u1ec7c gi\u1eef nguy\u00ean n\u1ed9i dung \u0111\u00e3 x\u1eed ph\u1ea1t hay thay \u0111\u1ed5i, h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t b\u1ecb khi\u1ebfu n\u1ea1i th\u00ec c\u00f3 th\u1ec3 l\u1eadp h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn th\u00eam v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1, n\u1ed9i dung c\u00f2n ch\u01b0a r\u00f5 ho\u1eb7c c\u00f2n c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>\u00a0T\u1ea1m \u0111\u00ecnh ch\u1ec9 vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu n\u1ea1i. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1 t\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ed1i v\u1edbi n\u1ed9i dung, quy\u1ebft \u0111\u1ecbnh b\u1ecb khi\u1ebfu n\u1ea1i; tham chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u1edbi v\u1ee5 vi\u1ec7c; \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u c\u00e1c ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u \u0111\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>
\n\u0110\u00ecnh ch\u1ec9 vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i. N\u1ebfu ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho ch\u1ee7 \u0111\u01a1n khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u00f3 \u0111\u01a1n ho\u1eb7c v\u0103n b\u1ea3n xin \u0111\u01b0\u1ee3c r\u00fat \u0111\u01a1n xin khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c c\u00f3 \u0111\u01a1n kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ra T\u00f2a \u00e1n \u0111\u1ec3 gi\u1ea3i quy\u1ebft theo th\u1ee7 t\u1ee5c t\u1ed1 t\u1ee5ng h\u00e0nh ch\u00ednh t\u1ea1i T\u00f2a \u00e1n th\u00ec c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u00e0m b\u00e1o c\u00e1o ho\u1eb7c T\u1edd tr\u00ecnh \u0111\u1ec3 tr\u00ecnh l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i xem x\u00e9t, ph\u00ea duy\u1ec7t v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh ch\u1ec9 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

B\u01b0\u1edbc 5.<\/span><\/b>
\nBan h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c khi\u1ebfu n\u1ea1i ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch, \u0111\u1ec1 xu\u1ea5t n\u1ed9i dung gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i; d\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i; b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o xem x\u00e9t, ph\u00ea duy\u1ec7t t\u1edd tr\u00ecnh, k\u00fd quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ki\u1ec3m tra l\u1ea1i c\u00e1c n\u1ed9i dung c\u1ee7a quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang, ch\u00ednh x\u00e1c h\u00ecnh th\u1ee9c, k\u1ef9 thu\u1eadt so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n; ki\u1ec3m tra l\u1ea1i n\u01a1i nh\u1eadn \u0111\u1ea3m b\u1ea3o \u0111\u00fang t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c g\u1eedi l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 g\u1eedi \u0111\u01a1n khi\u1ebfu n\u1ea1i, \u0111\u00fang \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi g\u1eedi \u0111\u01a1n; \u0111\u1ecba ch\u1ec9 nh\u1eadn l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n gi\u00e1m s\u00e1t, theo d\u00f5i ho\u1eb7c ph\u1ed1i h\u1ee3p thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed
\nph\u1ea1t. Ph\u1ed1i h\u1ee3p v\u1edbi v\u0103n th\u01b0 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u00e2n \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng n\u01a1i g\u1eedi, n\u01a1i nh\u1eadn, b\u1ea3n l\u01b0u; v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u1ea3n \u0111\u00e3 nh\u00e2n v\u00e0 b\u1ea3n g\u1ed1c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

<\/a>M\u1ee5c 6. THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I QUY\u1ebeT \u0110\u1ecaNH X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.\u00a0<\/span><\/b>L\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch tr\u1ef1c ti\u1ebfp giao nhi\u1ec7m v\u1ee5 cho \u0111\u01a1n v\u1ecb, c\u00f4ng ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 \u0111\u1ecba ch\u1ec9 n\u01a1i g\u1eedi, n\u01a1i nh\u1eadn quy\u1ebft \u0111\u1ecbnh. G\u1eedi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ebfn \u0111\u00fang c\u00e1c \u0111\u1ecba ch\u1ec9 n\u01a1i g\u1eedi, n\u01a1i nh\u1eadn.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>
\nC\u00f4ng khai quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ti\u1ebfn h\u00e0nh c\u00f4ng khai quy\u1ebft \u0111\u1ecbnh n\u00e0y tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u00e0 gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c v\u0103n ph\u00f2ng c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan (edoccustoms); c\u1eadp nh\u1eadt th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a ng\u00e0nh h\u1ea3i quan. V\u00e0o s\u1ed5 theo d\u00f5i gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

<\/a>Ph\u1ea7n VII<\/span><\/b><\/p>\n

<\/a>L\u01afU TR\u1eee, QU\u1ea2N L\u00dd H\u1ed2 S\u01a0 X\u1eec PH\u1ea0T V\u00c0 GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH L\u0128NH V\u1ef0C H\u1ea2I
\nQUAN<\/span><\/b><\/p>\n

<\/a>M\u1ee5c 1. L\u01afU TR\u1eee H\u1ed2 S\u01a0 X\u1eec PH\u1ea0T V\u00c0 GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH L\u0128NH V\u1ef0C H\u1ea2I QUAN<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ti\u1ebfn h\u00e0nh x\u1eed l\u00fd h\u1ed3 s\u01a1 v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c
\nkhi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3:<\/span><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>\u00a0M\u1edf h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 tr\u00ecnh l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t sau khi tr\u00ecnh l\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch ph\u00ea duy\u1ec7t, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ti\u1ebfn h\u00e0nh m\u1edf h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5
\nc\u00e1c c\u00f4ng t\u00e1c nghi\u1ec7p v\u1ee5 ti\u1ebfp theo (theo d\u00f5i, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, ph\u1ee5c v\u1ee5 t\u1ed1 t\u1ee5ng h\u00e0nh ch\u00ednh t\u1ea1i t\u00f2a \u00e1n, cung c\u1ea5p th\u00f4ng tin\u2026). H\u1ed3 s\u01a1 ph\u1ea3i c\u00f3 b\u00eca, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c tham m\u01b0u ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1, m\u00e3 k\u00fd hi\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng t\u00e1c v\u0103n th\u01b0, l\u01b0u tr\u1eef c\u1ee7a ng\u00e0nh H\u1ea3i quan.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0Thu th\u1eadp, ph\u00e2n lo\u1ea1i v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u, l\u1eadp m\u1ee5c l\u1ee5c \u0111\u1ec3 qu\u1ea3n l\u00fd. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c n\u00e0o th\u00ec ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n, t\u00e0i li\u1ec7u li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn v\u1ee5 vi\u1ec7c, l\u1eadp danh m\u1ee5c t\u00e0i li\u1ec7u theo th\u1ee9 t\u1ef1: b\u1eaft \u0111\u1ea7u t\u1eeb t\u00e0i li\u1ec7u v\u0103n b\u1ea3n ti\u1ebfp nh\u1eadn \u0111\u1ea7u ti\u00ean (l\u00e3nh \u0111\u1ea1o ph\u00e2n c\u00f4ng, giao vi\u1ec7c) \u0111\u1ebfn t\u00e0i li\u1ec7u k\u1ebft th\u00fac gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c (quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i).<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>
\n\u0110\u00f3ng h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m. H\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t sau khi \u0111\u01b0\u1ee3c ki\u1ec7n to\u00e0n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u th\u00ec \u0111\u01b0\u1ee3c \u0111\u00f3ng l\u1ea1i v\u00e0 b\u1ea3o qu\u1ea3n ch\u1eb7t ch\u1ebd theo \u0111\u00fang nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>\u00a0S\u1eafp x\u1ebfp, l\u1eadp m\u1ee5c l\u1ee5c v\u00e0 b\u00e0n giao h\u1ed3 s\u01a1 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t qu\u1ea3n l\u00fd, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 trong v\u00f2ng m\u1ed9t (01) n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c (th\u1eddi \u0111i\u1ec3m ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t). Sau th\u1eddi h\u1ea1n n\u00e0y th\u00ec ti\u1ebfn h\u00e0nh b\u00e0n giao cho b\u1ed9 ph\u1eadn l\u01b0u tr\u1eef c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u01b0u gi\u1eef l\u00e2u d\u00e0i ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 kh\u00e1c (nh\u01b0 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra,\u00a0 ki\u1ec3m to\u00e1n\u2026). Khi b\u00e0n giao ph\u1ea3i ti\u1ebfn h\u00e0nh l\u1eadp danh m\u1ee5c, th\u1ed1ng k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c
\nt\u00e0i li\u1ec7u t\u1ea1i bi\u00ean b\u1ea3n b\u00e0n giao, c\u00f3 ch\u1eef k\u00fd nh\u1eadn gi\u1eefa b\u00ean b\u00e0n giao v\u00e0 b\u00ean nh\u1eadn
\nb\u00e0n giao.<\/span><\/p>\n

<\/a>M\u1ee5c 2. QU\u1ea2N L\u00dd H\u1ed2 S\u01a0 X\u1eec PH\u1ea0T V\u00c0 GI\u1ea2I QUY\u1ebeT KHI\u1ebeU N\u1ea0I X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH L\u0128NH V\u1ef0C H\u1ea2I QUAN<\/span><\/b><\/p>\n

C\u00f4ng vi\u1ec7c ch\u00ednh v\u00e0 k\u1ef9 n\u0103ng<\/span><\/i><\/b><\/p>\n

B\u01b0\u1edbc 1.<\/span><\/b>
\nGiao nhi\u1ec7m v\u1ee5 cho c\u00f4ng ch\u1ee9c th\u1ef1c hi\u1ec7n. C\u00f4ng ch\u1ee9c\/b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh\/gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m nh\u1eadn b\u00e0n giao h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t t\u1eeb c\u00f4ng ch\u1ee9c tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c. Theo \u0111\u00f3, nh\u1eadn h\u1ed3 s\u01a1 theo danh s\u00e1ch \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 k\u00fd nh\u1eadn v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao: t\u00ean, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf giao nh\u1eadn; ki\u1ec3m \u0111\u1ebfm \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u c\u1ee7a t\u1eebng h\u1ed3 s\u01a1 v\u1edbi danh m\u1ee5c do c\u00f4ng ch\u1ee9c b\u00e0n giao l\u1eadp; tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 t\u00e0i t\u00e0i li\u1ec7u nh\u01b0 danh m\u1ee5c \u0111\u00e3 l\u1eadp th\u00ec ph\u1ea3i trao \u0111\u1ed5i ngay v\u1edbi c\u00f4ng ch\u1ee9c b\u00e0n giao \u0111\u1ec3 b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/span><\/b>\u00a0B\u1ea3o qu\u1ea3n h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c h\u1ea3i quan. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m xem x\u00e9t, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ng\u00e0nh v\u00e0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00e1c h\u1ed3 s\u01a1 n\u00e0y t\u1ea1i kho l\u01b0u tr\u1eef \u0111\u01a1n v\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 kh\u00e1c (c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n\u2026). C\u00e1c h\u1ed3 s\u01a1 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh m\u00e3 s\u1ed1, k\u00fd hi\u1ec7u v\u00e0 l\u01b0u tr\u1eef ri\u00eang t\u1ea1i t\u1eebng khu v\u1ef1c \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c l\u1ea5y ra, \u0111\u01b0a v\u00e0o, cung c\u1ea5p cho nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb
\nchuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/span><\/b>
\nCung c\u1ea5p h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c h\u1ea3i quan. C\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u00f3 phi\u1ebfu y\u00eau c\u1ea7u v\u00e0 \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ch\u1ec9 \u0111\u1ea1o v\u00e0 ph\u00ea duy\u1ec7t. Cung c\u1ea5p b\u1eb1ng h\u00ecnh th\u1ee9c sao ch\u1ee5p ho\u1eb7c b\u1eb1ng h\u00ecnh th\u1ee9c sao y b\u1ea3n ch\u00ednh \u0111\u1ec1u ph\u1ea3i ghi v\u00e0o s\u1ed1 v\u00e0 k\u00fd nh\u1eadn c\u1ee7a ng\u01b0\u1eddi\/\u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c cung c\u1ea5p. Vi\u1ec7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u trong t\u1eebng h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7,
\nn\u00eau r\u00f5 t\u00ecnh tr\u1ea1ng t\u00e0i li\u1ec7u (b\u1ea3n sao ch\u1ee5p ho\u1eb7c sao y b\u1ea3n ch\u00ednh) v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd nh\u1eadn gi\u1eefa b\u00ean cung c\u1ea5p v\u00e0 b\u00ean \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i v\u1edbi h\u1ed3 s\u01a1 g\u1ed1c.<\/span><\/p>\n

B\u01b0\u1edbc 4.<\/span><\/b>
\nL\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u1eed ph\u1ea1t v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c h\u1ea3i quan. C\u00f4ng ch\u1ee9c\/\u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u1ea1i \u0111\u01a1n v\u1ecb (tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t) ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo th\u1eddi gian b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u1ea1i \u0111\u01a1n v\u1ecb. H\u1ebft th\u1eddi h\u1ea1n b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef (th\u1eddi h\u1ea1n khi\u1ebfu n\u1ea1i, th\u1eddi h\u1ea1n kh\u1edfi ki\u1ec7n h\u00e0nh ch\u00ednh) th\u00ec l\u1eadp danh s\u00e1ch \u0111\u1ec3 b\u00e0n giao cho \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch l\u01b0u tr\u1eef c\u1ee7a C\u1ee5c H\u1ea3i quan ho\u1eb7c c\u1ee7a Ng\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u theo ch\u1ebf \u0111\u1ed9 l\u01b0u tr\u1eef c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\/.<\/span><\/p>\n

<\/a>V\u0102N B\u1ea2N THAM KH\u1ea2O V\u1ec0 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH<\/span><\/b><\/p>\n

1. Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 15\/2012\/QH13.<\/span><\/p>\n

2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 97\/2017\/N\u0110-CP ng\u00e0y 18\/7\/2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2013\/N\u0110-CP ng\u00e0y 19\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

3. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0128\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 s\u1ed1 90\/2020\/TT-BTC ng\u00e0y 11\/11\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng \u0111\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

5. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2016\/N\u0110-CP ng\u00e0y 30\/3\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

6. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 115\/2013\/N\u0110-CP ng\u00e0y 03\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 31\/2020\/N\u0110-CP ng\u00e0y 05\/3\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0115\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 03\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n

7. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0112\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 2\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t tr\u1ee5c xu\u1ea5t, bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef ng\u01b0\u1eddi, \u00e1p gi\u1ea3i ng\u01b0\u1eddi vi ph\u1ea1m theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i vi ph\u1ea1m ph\u00e1p lu\u1eadt Vi\u1ec7t Nam trong th\u1eddi gian l\u00e0m th\u1ee7 t\u1ee5c tr\u1ee5c xu\u1ea5t.<\/span><\/p>\n

8. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0166\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 12\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

9. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

10. Th\u00f4ng t\u01b0\u00a0173\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 20\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd, x\u1eed l\u00fd tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n

11. Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu, n\u1ed9p ti\u1ec1n ph\u1ea1t, bi\u00ean lai thu ti\u1ec1n ph\u1ea1t v\u00e0 kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c l\u1ef1c l\u01b0\u1ee3ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

12. Th\u00f4ng t\u01b0\u00a0105\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 07\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0\u00a0153\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/10\/2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu, n\u1ed9p ti\u1ec1n ph\u1ea1t, bi\u00ean lai thu ti\u1ec1n ph\u1ea1t v\u00e0 kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c l\u1ef1c l\u01b0\u1ee3ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

13. Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1\u00a0239\/2009\/TTLT-BTC-VKSNDTC-TANDTC<\/a>\u00a0ng\u00e0y 21\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao v\u00e0 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u00f4ng b\u00e1o, g\u1eedi, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n

14. Th\u00f4ng t\u01b0 s\u1ed1 16\/2018\/TT-BTP ng\u00e0y 14\/12\/2018 c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o trong qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c thi h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 theo d\u00f5i t\u00ecnh h\u00ecnh thi h\u00e0nh ph\u00e1p lu\u1eadt.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C H\u1ea2I QUAN \u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2014\u2014\u2014\u2014\u2014 S\u1ed1:\u00a0376\/Q\u0110-TCHQ H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a03\u00a0n\u0103m 2021 QUY\u1ebeT \u0110\u1ecaNH BAN H\u00c0NH S\u1ed4 TAY NGHI\u1ec6P V\u1ee4 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH TRONG L\u0128NH V\u1ef0C H\u1ea2I QUAN T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C H\u1ea2I […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5865","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5865"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5865\/revisions"}],"predecessor-version":[{"id":5866,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5865\/revisions\/5866"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5865"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}