{"id":6393,"date":"2020-11-06T08:42:34","date_gmt":"2020-11-06T01:42:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6393"},"modified":"2025-11-12T11:18:50","modified_gmt":"2025-11-12T04:18:50","slug":"cac-chinh-sach-moi-ve-phi-kiem-toan-co-hieu-luc-tu-thang-11-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-chinh-sach-moi-ve-phi-kiem-toan-co-hieu-luc-tu-thang-11-2020\/","title":{"rendered":"C\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ph\u00ed, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 11\/2020"},"content":{"rendered":"<p class=\"lead\">T\u1eeb ng\u00e0y 01\/11\/2020 &#8211; 30\/11\/2020, nhi\u1ec1u <strong>ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ph\u00ed, ki\u1ec3m to\u00e1n<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6395 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/11\/chinh-sach-phi-kiem-toan-co-hieu-luc-tu-11-2020-fts-1.png\" alt=\"\" width=\"480\" height=\"250\" \/><\/p>\n<p style=\"text-align: center;\"><em>Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ph\u00ed, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 11\/2020<\/em><\/p>\n<h3><strong>1. Nh<\/strong><strong>\u1eef<\/strong><strong>ng tr\u01b0<\/strong><strong>\u1edd<\/strong><strong>ng h<\/strong><strong>\u1ee3<\/strong><strong>p sinh vi\u00ean s\u01b0 ph<\/strong><strong>\u1ea1<\/strong><strong>m ph<\/strong><strong>\u1ea3<\/strong><strong>i b<\/strong><strong>\u1ed3<\/strong><strong>i ho\u00e0n kinh ph\u00ed h<\/strong><strong>\u1ed7<\/strong><strong>\u00a0tr<\/strong><strong>\u1ee3<\/strong><strong>\u00a0\u0111\u00f3ng h<\/strong><strong>\u1ecd<\/strong><strong>c ph\u00ed, chi ph\u00ed sinh ho<\/strong><strong>\u1ea1<\/strong><strong>t<\/strong><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-116-2020-ND-CP-chinh-sach-ho-tro-tien-dong-hoc-phi-doi-voi-sinh-vien-su-pham-433178.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 116\/2020\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ti\u1ec1n \u0111\u00f3ng h\u1ecdc ph\u00ed, chi ph\u00ed sinh ho\u1ea1t \u0111\u1ed1i v\u1edbi sinh vi\u00ean s\u01b0 ph\u1ea1m. Trong \u0111\u00f3, quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i b\u1ed3i ho\u00e0n kinh ph\u00ed h\u1ed7 tr\u1ee3 ti\u1ec1n \u0111\u00f3ng h\u1ecdc ph\u00ed v\u00e0 chi ph\u00ed sinh ho\u1ea1t g\u1ed3m:<\/p>\n<ul>\n<li>Sinh vi\u00ean s\u01b0 ph\u1ea1m \u0111\u00e3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch kh\u00f4ng c\u00f4ng t\u00e1c trong ng\u00e0nh gi\u00e1o d\u1ee5c sau 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn t\u1ed1t nghi\u1ec7p;<\/li>\n<li>Sinh vi\u00ean s\u01b0 ph\u1ea1m \u0111\u00e3 h\u01b0\u1edfng ch\u00ednh s\u00e1ch v\u00e0 c\u00f4ng t\u00e1c trong ng\u00e0nh gi\u00e1o d\u1ee5c nh\u01b0ng kh\u00f4ng \u0111\u1ee7 th\u1eddi gian c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/li>\n<li>Sinh vi\u00ean s\u01b0 ph\u1ea1m \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u0111ang trong th\u1eddi gian \u0111\u00e0o t\u1ea1o nh\u01b0ng chuy\u1ec3n sang ng\u00e0nh \u0111\u00e0o t\u1ea1o kh\u00e1c, t\u1ef1 th\u00f4i h\u1ecdc, kh\u00f4ng ho\u00e0n th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ho\u1eb7c b\u1ecb k\u1ef7 lu\u1eadt bu\u1ed9c th\u00f4i h\u1ecdc.<\/li>\n<\/ul>\n<p>Ngh\u1ecb \u0111\u1ecbnh 116\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/11\/2020 v\u00e0 \u00e1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb kh\u00f3a tuy\u1ec3n sinh n\u0103m h\u1ecdc 2021 &#8211; 2022.<\/p>\n<p>Sinh vi\u00ean s\u01b0 ph\u1ea1m \u0111\u00e3 tr\u00fang tuy\u1ec3n v\u00e0 \u0111\u00e0o t\u1ea1o t\u1eeb n\u0103m h\u1ecdc 2020 &#8211; 2021 tr\u1edf v\u1ec1 tr\u01b0\u1edbc th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 c\u1ee7a\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-86-2015-ND-CP-co-che-thu-quan-ly-hoc-phi-co-so-giao-duc-quoc-dan-nam-hoc-2015-2016-den-2020-2021-292146.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 86\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 02\/10\/2015 quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf thu, qu\u1ea3n l\u00fd h\u1ecdc ph\u00ed \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n v\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed, h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp t\u1eeb n\u0103m h\u1ecdc 2015 &#8211; 2016 \u0111\u1ebfn n\u0103m h\u1ecdc 2020 &#8211; 2021 cho \u0111\u1ebfn khi t\u1ed1t nghi\u1ec7p.<\/p>\n<h3><strong>2. Quy tr\u00ecnh ki<\/strong><strong>\u1ec3m to<\/strong><strong>\u00e1n c<\/strong><strong>\u1ee7a Ki\u1ec3m to<\/strong><strong>\u00e1n nh\u00e0 n\u01b0<\/strong><strong>\u1edbc<\/strong><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-02-2020-QD-KTNN-Quy-trinh-kiem-toan-cua-Kiem-toan-nha-nuoc-455741.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 02\/2020\/Q\u0110-KTNN<\/a>\u00a0v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 30\/11\/2020.<\/p>\n<p>Theo \u0111\u00f3, quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc g\u1ed3m 04 b\u01b0\u1edbc:<\/p>\n<p><strong>(1)<\/strong> Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n g\u1ed3m:<\/p>\n<ul>\n<li>Kh\u1ea3o s\u00e1t thu th\u1eadp th\u00f4ng tin;<\/li>\n<li>\u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 th\u00f4ng tin \u0111\u00e3 thu th\u1eadp;<\/li>\n<li>L\u1eadp, x\u00e9t duy\u1ec7t, ho\u00e0n thi\u1ec7n, ph\u00e1t h\u00e0nh k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng qu\u00e1t;<\/li>\n<li>L\u1eadp v\u00e0 ph\u00ea duy\u1ec7t KHKT chi ti\u1ebft; T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) k\u00fd quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n v\u00e0 ph\u1ed5 bi\u1ebfn cho th\u00e0nh vi\u00ean \u0111o\u00e0n ki\u1ec3m tra.<\/li>\n<\/ul>\n<p><strong>(2)<\/strong> Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n:<\/p>\n<ul>\n<li>C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh;<\/li>\n<li>Ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n;<\/li>\n<li>L\u1eadp v\u00e0 th\u00f4ng qua bi\u00ean b\u1ea3n ki\u1ec3m to\u00e1n c\u1ee7a T\u1ed5 ki\u1ec3m to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n<p><strong>(3)<\/strong> L\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n:<\/p>\n<ul>\n<li>L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/li>\n<li>Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng, T\u1ed5ng ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc x\u00e9t duy\u1ec7t d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/li>\n<li>Ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o, g\u1eedi l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n<li>Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n; Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n<p><strong>(4)<\/strong> Theo d\u00f5i, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n.<\/p>\n<h3><strong>3. Quy \u0111<\/strong><strong>\u1ecbnh v\u1ec1 mi\u1ec5n tr\u1eeb ki\u1ec3m to<\/strong><strong>\u00e1n n\u0103ng l\u01b0<\/strong><strong>\u1ee3ng trong l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i<\/strong><\/h3>\n<p>T\u1eeb ng\u00e0y 13\/11\/2020,\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-25-2020-TT-BCT-lap-bao-cao-thuc-hien-ke-hoach-su-dung-nang-luong-tiet-kiem-va-hieu-qua-454491.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 25\/2020\/TT-BCT<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch, b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3; th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n<p>Theo \u0111\u00f3, quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>C\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng.<\/li>\n<li>C\u00e1c c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng trong nhi\u1ec1u l\u0129nh v\u1ef1c, trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i.<\/li>\n<\/ul>\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m:<\/li>\n<\/ul>\n<p>+ C\u01a1 s\u1edf c\u00f3 tr\u00e1ch nhi\u1ec7m 03 n\u0103m m\u1ed9t l\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng b\u1eaft bu\u1ed9c.<\/p>\n<p>+ Trong th\u1eddi h\u1ea1n 30 ng\u00e0y sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng, c\u01a1 s\u1edf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn S\u1edf C\u00f4ng Th\u01b0\u01a1ng s\u1edf t\u1ea1i.<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00f4ng thu\u1ed9c danh s\u00e1ch c\u01a1 s\u1edf s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m:<\/li>\n<\/ul>\n<p>+ Khuy\u1ebfn kh\u00edch c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng, c\u01a1 s\u1edf v\u1eadn t\u1ea3i kh\u00f4ng thu\u1ed9c danh s\u00e1ch c\u01a1 s\u1edf s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m \u0111\u1ecbnh k\u1ef3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng theo chu k\u1ef3 t\u1eeb 03 \u0111\u1ebfn 05 n\u0103m m\u1ed9t l\u1ea7n.<\/p>\n<p>Th\u00f4ng t\u01b0 25\/2020\/TT-BCT c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 13\/11\/2020.<\/p>\n<h3><strong>4. M<\/strong><strong>\u1ee9c ph<\/strong><strong>\u00ed th<\/strong><strong>\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th<\/strong><strong>\u00f4ng \u0111\u00e0i v\u00f4 tuy<\/strong><strong>\u1ebfn<\/strong><strong>\u00a0t\u1eeb 06\/11\/2020<\/strong><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-82-2020-TT-BTC-thu-nop-phi-tham-dinh-dieu-kien-hoat-dong-vien-thong-dai-vo-tuyen-dien-454922.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 82\/2020\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng \u0111\u1ed1i v\u1edbi \u0111\u00e0i v\u00f4 tuy\u1ebfn thu\u1ed9c c\u00f4ng tr\u00ecnh vi\u1ec5n th\u00f4ng.<\/p>\n<p>Theo \u0111\u00f3, quy \u0111\u1ecbnh m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng \u0111\u1ed1i v\u1edbi \u0111\u00e0i v\u00f4 tuy\u1ebfn \u0111i\u1ec7n thu\u1ed9c c\u00f4ng tr\u00ecnh vi\u1ec5n th\u00f4ng l\u00e0 1.100.000 \u0111\u1ed3ng\/l\u1ea7n th\u1ea9m \u0111\u1ecbnh (hi\u1ec7n h\u00e0nh l\u00e0 2.500.000 \u0111\u1ed3ng\/l\u1ea7n).<\/p>\n<p>T\u1ed5 ch\u1ee9c ki\u1ec3m \u0111\u1ecbnh \u0111\u01b0\u1ee3c B\u1ed9 TT&amp;TT giao th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng \u0111\u1ed1i v\u1edbi \u0111\u00e0i v\u00f4 tuy\u1ebfn \u0111i\u1ec7n thu\u1ed9c c\u00f4ng tr\u00ecnh vi\u1ec5n th\u00f4ng s\u1ebd l\u00e0 t\u1ed5 ch\u1ee9c thu ph\u00ed:<\/p>\n<ul>\n<li>T\u1ed5 ch\u1ee9c thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i 90% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/li>\n<li>S\u1ed1 ti\u1ec1n ph\u00ed c\u00f2n l\u1ea1i (10%), t\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, m\u1ee5c, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<p>Th\u00f4ng t\u01b0 82\/2020\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/11\/2020 v\u00e0 thay th\u1ebf\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Thong-tu-184-2016-TT-BTC-phi-tham-dinh-dieu-kien-hoat-dong-vien-thong-dai-vo-tuyen-dien-322134.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 184\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 08\/11\/2016.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/11\/2020 &#8211; 30\/11\/2020, nhi\u1ec1u ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ph\u00ed, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. C\u1ee5 th\u1ec3 nh\u01b0 sau: Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 ph\u00ed, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 11\/2020 1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sinh vi\u00ean s\u01b0 ph\u1ea1m ph\u1ea3i b\u1ed3i ho\u00e0n kinh ph\u00ed h\u1ed7\u00a0tr\u1ee3\u00a0\u0111\u00f3ng h\u1ecdc ph\u00ed, chi ph\u00ed sinh ho\u1ea1t Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"featured_media":13719,"template":"","article_category":[10],"class_list":["post-6393","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13719"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6393"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}