{"id":9564,"date":"2025-02-17T10:57:12","date_gmt":"2025-02-17T03:57:12","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9564"},"modified":"2025-11-06T14:55:22","modified_gmt":"2025-11-06T07:55:22","slug":"doanh-nghiep-ngung-hoat-dong-kinh-doanh-co-the-bi-thanh-tra-thue-khong","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/doanh-nghiep-ngung-hoat-dong-kinh-doanh-co-the-bi-thanh-tra-thue-khong\/","title":{"rendered":"DOANH NGHI\u1ec6P NG\u1eeaNG HO\u1ea0T \u0110\u1ed8NG KINH DOANH C\u00d3 TH\u1ec2 B\u1eca THANH TRA THU\u1ebe KH\u00d4NG?"},"content":{"rendered":"

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Khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m l\u00e0 li\u1ec7u doanh nghi\u1ec7p c\u1ee7a h\u1ecd c\u00f3 b\u1ecb thanh tra thu\u1ebf hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin c\u1ea7n l\u01b0u \u00fd v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/i><\/i><\/p>\n

1.T\u1ea1m ng\u1eebng kinh doanh l\u00e0 g\u00ec?<\/strong><\/h5>\n

\"C\u00e1c<\/p>\n

a. \u0110\u1ecbnh ngh\u0129a:<\/strong><\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh soos153\/2015\/N\u0110-CP ng\u00e0y 28\/12\/2015 v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh l\u00e0 vi\u1ec7c doanh nghi\u1ec7p ng\u1eebng t\u1ea5t c\u1ea3 ho\u1eb7c m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh\u00a0 v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3.<\/p>\n

Trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng m\u1edbi, ph\u00e1t sinh h\u00f3a \u0111\u01a1n, hay th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh kh\u00e1c. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, b\u00e1o c\u00e1o, v\u00e0 c\u00e1c tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b. Th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf:\u00a0<\/strong><\/p>\n

\u0110\u1ec3 t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

B\u01b0\u1edbc 1: N\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb t\u1ea1m ng\u1eebng kinh doanh theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/p>\n

B\u01b0\u1edbc 2: N\u1ed9p b\u1ea3n k\u00ea khai t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ea1m ng\u1eebng kinh doanh.<\/p>\n

B\u01b0\u1edbc 3: N\u1ed9p b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f2n hi\u1ec7u l\u1ef1c.<\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh.<\/strong><\/h5>\n

<\/p>\n

Khi t\u1ea1m ng\u1eebng kinh doanh, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

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  • Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n g\u1eedi th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf \u00edt nh\u1ea5t 3 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m t\u1ea1m ng\u1eebng.\u00a0<\/span><\/li>\n
  • Trong th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng m\u1edbi , ph\u00e1t sinh doanh thu ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf nh\u01b0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 ph\u00e1t sinh, ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft.\u00a0 <\/span><\/li>\n<\/ul>\n
    3. Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf. T\u1ea1m ng\u1eebng kinh doanh c\u00f3 b\u1ecb thanh tra thu\u1ebf hay kh\u00f4ng.\u00a0<\/strong><\/h5>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb thanh tra thu\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1m ng\u1eebng kinh doanh, d\u1ef1a tr\u00ean Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019 (\u0110i\u1ec1u 113):<\/span><\/p>\n

    a.\u00a0 Khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m lu\u1eadt v\u1ec1 thu\u1ebf:\u00a0<\/strong><\/p>\n

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    • \u00a0D\u1ea5u hi\u1ec7u vi ph\u1ea1m bao g\u1ed3m vi\u1ec7c tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, khai sai thu\u1ebf, ho\u1eb7c c\u1ed1 \u00fd kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n. Nh\u1eefng h\u00e0nh vi n\u00e0y c\u00f3 th\u1ec3 b\u1ecb ph\u00e1t hi\u1ec7n th\u00f4ng qua ki\u1ec3m tra d\u1eef li\u1ec7u, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u1eb7c t\u1eeb b\u00e1o c\u00e1o c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng. Khi c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh thanh tra \u0111\u1ec3 l\u00e0m r\u00f5 v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m.\u00a0<\/span><\/li>\n<\/ul>\n

      b.\u00a0 Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p ph\u00f2ng,\u00a0 ch\u1ed1ng tham nh\u0169ng:<\/strong><\/p>\n

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      • Doanh nghi\u1ec7p s\u1ebd b\u1ecb thanh tra khi c\u00f3 khi\u1ebfu n\u1ea1i ho\u1eb7c t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 li\u00ean quan. Vi\u1ec7c thnah tra n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a\u00a0 c\u00e1c th\u00f4ng tin khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd nh\u1eefng vi ph\u1ea1m, n\u1ebfu c\u00f3.\u00a0<\/span><\/li>\n
      • Ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng: N\u1ebfu c\u00f3 doanh nghi\u1ec7p c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c v\u1ee5 \u00e1n ho\u1eb7c h\u00e0nh v i tham nh\u0169ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan \u0111i\u1ec1u tra \u0111\u1ec3 ti\u1ebfn h\u00e0nh thanh tra nh\u1eb1m ki\u1ec3m tra c\u00e1c kho\u1ea3n thu\u1ebf\u00a0 v\u00e0 t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan.\u00a0<\/span><\/li>\n<\/ul>\n

        c. Theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean ph\u00e2n lo\u1ea1i r\u1ee7i ro:<\/strong><\/p>\n

          \n
        • C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng ph\u00e2n lo\u1ea1i r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c ddunhj doanh nghi\u1ec7p c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao v\u1ec1 vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf. C\u00c1c y\u1ebfu t\u1ed1 r\u1ee7i ro c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean khai sai thu\u1ebf, kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ee9c t\u1ea1p. Khi b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro, doanh nghi\u1ec7p s\u1ebd l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thanh tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

          d. Theo ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, k\u1ebft lu\u1eadn c\u1ee7a Thanh tra nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n:<\/strong><\/p>\n

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          • Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Thanh tra nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3\u00a0 c\u00e1c kho\u1ea3n thu\u1ebf. Khi ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 ho\u1eb7c c\u00f3 ki\u1ebfn ngh\u1ecb v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n thanh tra thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n thanh tra theo k\u1ebft lu\u1eadn c\u1ee7a c\u00e1c c\u01a1 quan n\u00e0y. <\/span><\/li>\n<\/ul>\n
            4. Nguy\u00ean t\u1eafc ki\u1ec3m tra, thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh.\u00a0<\/strong><\/h5>\n

            Nguy\u00ean t\u1eafc ki\u1ec3m tra, thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t t\u1ea1m ng\u1eebng kinh doanh tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch. M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n l\u00e0 t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng khai, t\u1ee9c l\u00e0 c\u01a1 quan thu\u1ebf ph\u1ea3i\u00a0 cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 l\u00fd do, m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh thanh tra. \u0110\u1ed3ng th\u1eddi, nguy\u00ean t\u1eafc kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 nh\u1eefng doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh, \u0111\u1ec1u ph\u1ea3i ch\u1ecbu s\u1ef1 thanh tra thu\u1ebf c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m.\u00a0<\/span><\/p>\n

            Ngo\u00e0i ra, nguy\u00ean t\u1eafc t\u00f4n tr\u1ecdng quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng, v\u1edbi vi\u1ec7c \u0111\u1ea3m b\u1ea3o quy\u1ec1n khi\u1ebfu n\u1ea1i v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u00e1c thanh tra thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh n\u1ebfu c\u00f3 nghi ng\u1edd v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a ho\u00e0n t\u1ea5t ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.\u00a0<\/span><\/p>\n

            Nguy\u00ean t\u1eafc ki\u1ec3m tra t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf, c\u00e1c ch\u1ee9ng t\u1eeb k\u00ea khai thu\u1ebf t\u1eeb doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh trong th\u1eddi gian doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh.\u00a0 C\u00e1c doanh nghi\u1ec7p c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi gian, th\u1ee7 t\u1ee5c v\u00e0 b\u00e1o c\u00e1o khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o thanh tra, n\u1ebfu kh\u00f4ng c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

            5. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh b\u1ecb thanh tra thu\u1ebf:<\/strong><\/h5>\n

            a. Quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p:<\/strong><\/p>\n

            Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh b\u1ecb thanh tra thu\u1ebf c\u00f3 c\u00e1c quy\u1ec1n sau:<\/span><\/p>\n

              \n
            • \u0110\u01b0\u1ee3c bi\u1ebft l\u00fd do, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n
            • \u0110\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n
            • \u0110\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u00fd ki\u1ebfn, gi\u1ea3i th\u00edch nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n
            • Ph\u1ea3n h\u1ed3i k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

              b. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p:\u00a0<\/strong><\/p>\n

              Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh b\u1ecb thanh tra thu\u1ebf c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau:\u00a0<\/span><\/p>\n

                \n
              • Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u00e1c h\u1ed3 s\u01a1, s\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n
              • H\u1ee3p t\u00e1c v\u1edbi \u0111o\u00e0n thanh tra, ki\u1ec3m tra thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n
              • Kh\u00f4ng c\u1ea3n tr\u1edf, g\u00e2y kh\u00f3 kh\u0103n cho \u0111o\u00e0n thanh tra, ki\u1ec3m tra thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n
                6. Th\u1eddi h\u1ea1n thanh tra thu\u1ebf l\u00e0 bao l\u00e2u?\u00a0<\/strong><\/h5>\n

                Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 115 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0110i\u1ec1u 47 Lu\u1eadt thanh tra 2022, th\u1eddi h\u1ea1n thanh tra thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

                a. Th\u1eddi h\u1ea1n thanh tra do Thanh tra ch\u00ednh ph\u1ee7 ti\u1ebfn h\u00e0nh:<\/strong><\/p>\n

                  \n
                • Th\u1eddi h\u1ea1n t\u1ed1i \u0111a: 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.\u00a0<\/span><\/li>\n
                • Tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p: C\u00f3 th\u1ec3 gia h\u1ea1n 1 l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y.\u00a0<\/span><\/li>\n
                • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p: C\u00f3 th\u1ec3 gian h\u1ea1n l\u1ea7n th\u1ee9 2, nh\u01b0ng kh\u00f4ng qu\u00e1 h\u1ea1n 30 ng\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n

                  b. Th\u1eddi h\u1ea1n thanh tra do Thanh tra B\u1ed9, Thanh tra T\u1ed5ng c\u1ee5c, C\u1ee5c, Thanh tra t\u1ec9nh ti\u1ebfn h\u00e0nh:<\/strong><\/p>\n

                    \n
                  • Th\u1eddi h\u1ea1n t\u1ed1i \u0111a: 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.\u00a0<\/span><\/li>\n
                  • Tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p: C\u00f3 th\u1ec3 gia h\u1ea1n 1 l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n

                    c. Th\u1eddi h\u1ea1n thanh tra do Thanh tra s\u1edf, Thanh tra huy\u1ec7n ti\u1ebfn h\u00e0nh:\u00a0<\/strong><\/p>\n

                      \n
                    • Th\u1eddi h\u1ea1n t\u1ed1i \u0111a:\u00a0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.\u00a0<\/span><\/li>\n
                    • Tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p ho\u1eb7c \u1edf c\u00e1c khu v\u1ef1c kh\u00f3 kh\u0103n (mi\u1ec1n n\u00fai, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o, v\u00f9ng s\u00e2u, v\u00f9ng xa): C\u00f3 th\u1ec3 gia h\u1ea1n 1 l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 15 ng\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n

                      d. Th\u1eddi h\u1ea1n thanh tra \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n

                        \n
                      • Th\u1eddi h\u1ea1n thanh tra \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c thanh tra \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c thanh tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

                        Nh\u01b0 v\u1eady, t\u00f9y thu\u1ed9c v\u00e0o c\u01a1 quan th\u1ef1c hi\u1ec7n v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a v\u1ee5 vi\u1ec7c, th\u1eddi h\u1ea1n thanh tra thu\u1ebf c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1eeb 30 \u0111\u1ebfn 120 ng\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p).<\/span><\/p>\n

                        K\u1ebft lu\u1eadn:<\/b><\/p>\n

                          \n
                        • Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh v\u1eabn c\u00f3 th\u1ec3 b\u1ecb thanh tra thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb thanh tra thu\u00ea .\u00a0<\/span><\/i><\/li>\n<\/ul>\n
                            \n
                          • Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh c\u1ea7n l\u01b0u \u00fd nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thanh tra thu\u1ebf \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh khi b\u1ecb thanh tra thu\u1ebf. <\/span><\/i><\/li>\n<\/ul>\n

                             <\/p>\n","protected":false},"excerpt":{"rendered":"

                              Khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m l\u00e0 li\u1ec7u doanh nghi\u1ec7p c\u1ee7a h\u1ecd c\u00f3 b\u1ecb thanh tra thu\u1ebf hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ngh\u0129a […]<\/p>\n","protected":false},"featured_media":13432,"template":"","article_category":[10],"class_list":["post-9564","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\/9564","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\/13432"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9564"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}