{"id":1101,"date":"2015-04-02T17:54:09","date_gmt":"2015-04-02T10:54:09","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=1101"},"modified":"2020-05-18T18:43:34","modified_gmt":"2020-05-18T11:43:34","slug":"luat-kiem-toan-doc-luat","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/luat-kiem-toan-doc-luat\/","title":{"rendered":"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c lu\u1eadt"},"content":{"rendered":"\n

Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c lu\u1eadt quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, ph\u1ea1m vi, h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp; quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

Lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n\n
\n

QU\u1ed0C H\u1ed8I
\n\u2014\u2014-<\/strong><\/p>\n<\/td>\n

\n

C\u1ed8NG HO\u00c0 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<\/strong><\/p>\n<\/td>\n<\/tr>\n

Lu\u1eadt s\u1ed1: 67\/2011\/QH12<\/td>\n\n

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 03 n\u0103m 2011<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

LU\u1eacT KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP<\/strong><\/p>\n

C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;
\nQu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp,<\/em><\/p>\n

Ch\u01b0\u01a1ng 1.<\/strong><\/p>\n

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n

Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, ph\u1ea1m vi, h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp; quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n

Lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

\u0110i\u1ec1u 3. \u00c1p d\u1ee5ng Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c lu\u1eadt c\u00f3 li\u00ean quan<\/strong><\/p>\n

    \n
  1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i tham gia ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n theo Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n
  2. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/li>\n<\/ol>\n

    \u0110i\u1ec1u 4. M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n

    Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u1eb1m g\u00f3p ph\u1ea7n c\u00f4ng khai, minh b\u1ea1ch th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c; l\u00e0m l\u00e0nh m\u1ea1nh m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed, ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng; ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n vi ph\u1ea1m ph\u00e1p lu\u1eadt; n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    \u0110i\u1ec1u 5. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef <\/strong><\/p>\n

    Trong Lu\u1eadt n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n

      \n
    1. \nKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp <\/em>l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/li>\n
    2. \nKi\u1ec3m to\u00e1n vi\u00ean <\/em>l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn v\u00e0 \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li>\n
    3. \nKi\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 <\/em>l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/li>\n
    4. \nTh\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n <\/em>bao g\u1ed3m ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c.<\/li>\n
    5. \nDoanh nghi\u1ec7p ki\u1ec3m to\u00e1n <\/em>l\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n
    6. \n\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n <\/em>l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/li>\n
    7. \n\u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang <\/em>l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 t\u00ednh ch\u1ea5t v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan nhi\u1ec1u \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ch\u00fang.<\/li>\n
    8. \nH\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n <\/em>l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
    9. \nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/em>l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
    10. \nKi\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 <\/em>l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, quy ch\u1ebf, quy \u0111\u1ecbnh m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n
    11. \nKi\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng <\/em>l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn ho\u1eb7c to\u00e0n b\u1ed9 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
    12. \nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n <\/em>l\u00e0 v\u0103n b\u1ea3n do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u1eadp sau khi k\u1ebft th\u00fac vi\u1ec7c ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng n\u1ed9i dung kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/li>\n
    13. \nChi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam <\/em>l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i b\u1ea3o \u0111\u1ea3m ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5, cam k\u1ebft c\u1ee7a chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n

      \u0110i\u1ec1u 6. Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/strong><\/p>\n

        \n
      1. Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 y\u00eau c\u1ea7u, nguy\u00ean t\u1eafc, th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n v\u00e0 x\u1eed l\u00fd c\u00e1c m\u1ed1i quan h\u1ec7 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n m\u00e0 th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7.<\/li>\n
      2. Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc, n\u1ed9i dung \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
      3. Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
      4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n tr\u00ean c\u01a1 s\u1edf chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/li>\n<\/ol>\n

        \u0110i\u1ec1u 7. Gi\u00e1 tr\u1ecb c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n <\/strong><\/p>\n

          \n
        1. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n do c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh.<\/li>\n
        2. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, quy ch\u1ebf, quy \u0111\u1ecbnh trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ec1n, t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
        3. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ec1n, t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
        4. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3:<\/li>\n
        5. a) C\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00ean tham gia li\u00ean doanh, li\u00ean k\u1ebft, kh\u00e1ch h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 quy\u1ec1n l\u1ee3i tr\u1ef1c ti\u1ebfp ho\u1eb7c li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n x\u1eed l\u00fd c\u00e1c quan h\u1ec7 v\u1ec1 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan;<\/li>\n
        6. b) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao;<\/li>\n
        7. c) \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd v\u00e0 ng\u0103n ng\u1eeba k\u1ecbp th\u1eddi sai s\u00f3t, y\u1ebfu k\u00e9m trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ol>\n

          \u0110i\u1ec1u 8. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp <\/strong><\/p>\n

            \n
          1. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/li>\n
          2. Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n Vi\u1ec7t Nam; \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n m\u00e0 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n kh\u00e1c th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n \u0111\u00f3.<\/li>\n
          3. \u0110\u1ed9c l\u1eadp, trung th\u1ef1c, kh\u00e1ch quan.<\/li>\n
          4. B\u1ea3o m\u1eadt th\u00f4ng tin.<\/li>\n<\/ol>\n

            \u0110i\u1ec1u 9. Ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/strong><\/p>\n

              \n
            1. Ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 37 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n
            2. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c giao k\u1ebft ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n
            3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 khi c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m; tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc khi nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

              \u0110i\u1ec1u 10. Khuy\u1ebfn kh\u00edch ki\u1ec3m to\u00e1n <\/strong><\/p>\n

              Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c tr\u01b0\u1edbc khi c\u00f4ng khai t\u00e0i ch\u00ednh.<\/p>\n

              \u0110i\u1ec1u 11. Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n

                \n
              1. Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/li>\n
              2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/li>\n
              3. a) X\u00e2y d\u1ef1ng, tr\u00ecnh c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
              4. b) X\u00e2y d\u1ef1ng, tr\u00ecnh Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
              5. c) Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi, vi\u1ec7c t\u1ed5 ch\u1ee9c thi \u0111\u1ec3 c\u1ea5p ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean; c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
              6. d) Quy \u0111\u1ecbnh m\u1eabu Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, c\u1ea5p, c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                \u0111) \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/p>\n

                  \n
                1. c) Thanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                2. g) Thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n;<\/li>\n
                3. h) Quy \u0111\u1ecbnh v\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                4. i) Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n; c\u00f4ng khai danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                5. k) Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                6. l) T\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                7. m) H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                8. B\u1ed9, c\u01a1 quan ngang B\u1ed9 trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                9. \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 12. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                    \n
                  1. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                  2. T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c cho ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 13. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m <\/strong><\/p>\n

                      \n
                    1. Nghi\u00eam c\u1ea5m th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                    2. a) Mua, nh\u1eadn bi\u1ebfu t\u1eb7ng, n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ed1 l\u01b0\u1ee3ng;<\/li>\n
                    3. b) Mua, b\u00e1n tr\u00e1i phi\u1ebfu ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                    4. c) Nh\u1eadn ho\u1eb7c \u0111\u00f2i h\u1ecfi b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n ti\u1ec1n, l\u1ee3i \u00edch n\u00e0o kh\u00e1c t\u1eeb \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ngo\u00e0i kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 chi ph\u00ed \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 giao k\u1ebft;<\/li>\n
                    5. d) S\u00e1ch nhi\u1ec5u, l\u1eeba d\u1ed1i kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                      \u0111) Ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ea5p thu\u1eadn ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

                        \n
                      1. e) Th\u00f4ng tin, gi\u1edbi thi\u1ec7u sai s\u1ef1 th\u1eadt v\u1ec1 tr\u00ecnh \u0111\u1ed9, kinh nghi\u1ec7m v\u00e0 kh\u1ea3 n\u0103ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                      2. g) Tranh gi\u00e0nh kh\u00e1ch h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ng\u0103n c\u1ea3n, l\u00f4i k\u00e9o, mua chu\u1ed9c, th\u00f4ng \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c h\u00e0nh vi c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh kh\u00e1c;<\/li>\n
                      3. h) Th\u1ef1c hi\u1ec7n vi\u1ec7c thu n\u1ee3 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                      4. i) Th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/li>\n
                      5. k) Gi\u1ea3 m\u1ea1o, khai man h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n;<\/li>\n
                      6. l) Thu\u00ea, m\u01b0\u1ee3n ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p;<\/li>\n
                      7. m) Cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                      8. n) H\u00e0nh vi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                      9. Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, nghi\u00eam c\u1ea5m ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                      10. a) H\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n;<\/li>\n
                      11. b) Gi\u1ea3 m\u1ea1o, cho thu\u00ea, cho m\u01b0\u1ee3n ho\u1eb7c cho s\u1eed d\u1ee5ng t\u00ean v\u00e0 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n;<\/li>\n
                      12. c) L\u00e0m vi\u1ec7c cho hai doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam tr\u1edf l\u00ean trong c\u00f9ng m\u1ed9t th\u1eddi gian;<\/li>\n
                      13. d) H\u00e0nh vi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                      14. Nghi\u00eam c\u1ea5m \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/li>\n
                      15. a) Ch\u1ecdn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n;<\/li>\n
                      16. b) T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                      17. c) C\u1ea3n tr\u1edf c\u00f4ng vi\u1ec7c c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n;<\/li>\n
                      18. d) Cung c\u1ea5p sai l\u1ec7ch, kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                        \u0111) Mua chu\u1ed9c, h\u1ed1i l\u1ed9, th\u00f4ng \u0111\u1ed3ng v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/p>\n

                          \n
                        1. e) Che gi\u1ea5u h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n;<\/li>\n
                        2. g) \u0110e d\u1ecda, tr\u1ea3 th\u00f9, \u00e9p bu\u1ed9c th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n nh\u1eb1m l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/li>\n
                        3. h) H\u00e0nh vi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                        4. Nghi\u00eam c\u1ea5m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n can thi\u1ec7p tr\u00e1i ph\u00e1p lu\u1eadt v\u00e0 c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, x\u1eed l\u00fd k\u1ef7 lu\u1eadt v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ol>\n

                          Ch\u01b0\u01a1ng 2.<\/strong><\/p>\n

                          KI\u1ec2M TO\u00c1N VI\u00caN V\u00c0 KI\u1ec2M TO\u00c1N VI\u00caN H\u00c0NH NGH\u1ec0<\/strong><\/p>\n

                          \u0110i\u1ec1u 14. Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean <\/strong><\/p>\n

                            \n
                          1. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/li>\n
                          2. a) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7;<\/li>\n
                          3. b) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan;<\/li>\n
                          4. c) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n
                          5. d) C\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                          6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn, \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n<\/ol>\n

                            \u0110i\u1ec1u 15. \u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                              \n
                            1. Ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n:<\/li>\n
                            2. a) L\u00e0 ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
                            3. b) C\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1eeb \u0111\u1ee7 ba m\u01b0\u01a1i s\u00e1u th\u00e1ng tr\u1edf l\u00ean;<\/li>\n
                            4. c) Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/li>\n
                            5. Ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                            6. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                            7. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian cho m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n

                              \u0110i\u1ec1u 16. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                \n
                              1. C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c.<\/li>\n
                              2. Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i v\u1ec1 kinh t\u1ebf, ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n; ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c.<\/li>\n
                              3. Ng\u01b0\u1eddi c\u00f3 ti\u1ec1n \u00e1n v\u1ec1 t\u1ed9i kinh t\u1ebf t\u1eeb nghi\u00eam tr\u1ecdng tr\u1edf l\u00ean.<\/li>\n
                              4. Ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n l\u00fd kinh t\u1ebf b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/li>\n
                              5. Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 17. Quy\u1ec1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/p>\n

                                Khi h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/p>\n

                                  \n
                                1. H\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                2. \u0110\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5;<\/li>\n
                                3. Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; y\u00eau c\u1ea7u ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/li>\n
                                4. Ki\u1ec3m tra, x\u00e1c nh\u1eadn c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                5. Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n th\u00f4ng qua \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
                                6. Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                  \u0110i\u1ec1u 18. Ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/strong><\/p>\n

                                  Khi h\u00e0nh ngh\u1ec1 t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/p>\n

                                    \n
                                  1. Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                                  2. Kh\u00f4ng can thi\u1ec7p v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/li>\n
                                  3. T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u1ebfu x\u00e9t th\u1ea5y kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                                  4. T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ho\u1eb7c tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                                  5. Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m;<\/li>\n
                                  6. Th\u01b0\u1eddng xuy\u00ean trau d\u1ed3i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m ngh\u1ec1 nghi\u1ec7p;<\/li>\n
                                  7. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ho\u1eb7c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh;<\/li>\n
                                  8. B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n
                                  9. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
                                  10. Ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u v\u1ec1 ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n
                                  11. Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                    \u0110i\u1ec1u 19. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                    Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

                                      \n
                                    1. L\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    2. L\u00e0 ng\u01b0\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    3. L\u00e0 ng\u01b0\u1eddi \u0111\u00e3 t\u1eebng gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    4. Trong th\u1eddi gian hai n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th\u00f4i gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    5. L\u00e0 ng\u01b0\u1eddi \u0111ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u00f4ng vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    6. L\u00e0 ng\u01b0\u1eddi \u0111ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u1ecbch v\u1ee5 kh\u00e1c v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                    7. C\u00f3 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t l\u00e0 ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111\u00e1ng k\u1ec3 trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c l\u00e0 ng\u01b0\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                    8. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                      Ch\u01b0\u01a1ng 3.<\/strong><\/p>\n

                                      DOANH NGHI\u1ec6P KI\u1ec2M TO\u00c1N <\/strong><\/p>\n

                                      \u0110i\u1ec1u 20. C\u00e1c lo\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n

                                        \n
                                      1. C\u00e1c lo\u1ea1i doanh nghi\u1ec7p sau \u0111\u00e2y \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n:<\/li>\n
                                      2. a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/li>\n
                                      3. b) C\u00f4ng ty h\u1ee3p danh;<\/li>\n
                                      4. c) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/li>\n
                                      5. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                      6. Doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cki\u1ec3m to\u00e1n\u201d trong t\u00ean g\u1ecdi.<\/li>\n
                                      7. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 21. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                          \n
                                        1. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/li>\n
                                        2. a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                                        3. b) C\u00f3 \u00edt nh\u1ea5t n\u0103m ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n;<\/li>\n
                                        4. c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                        5. d) B\u1ea3o \u0111\u1ea3m v\u1ed1n ph\u00e1p \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/li>\n<\/ol>\n

                                          \u0111) Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/p>\n

                                            \n
                                          1. C\u00f4ng ty h\u1ee3p danh khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/li>\n
                                          2. a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                                          3. b) C\u00f3 \u00edt nh\u1ea5t n\u0103m ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u ph\u1ea3i c\u00f3 hai th\u00e0nh vi\u00ean h\u1ee3p danh;<\/li>\n
                                          4. c) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty h\u1ee3p danh ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                          5. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/li>\n
                                          6. a) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n
                                          7. b) C\u00f3 \u00edt nh\u1ea5t n\u0103m ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n;<\/li>\n
                                          8. c) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u00e1m \u0111\u1ed1c.<\/li>\n
                                          9. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/li>\n
                                          10. a) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/li>\n
                                          11. b) C\u00f3 \u00edt nh\u1ea5t hai ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh;<\/li>\n
                                          12. c) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                          13. d) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u1ea3o \u0111\u1ea3m ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n<\/ol>\n

                                            \u0111) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i b\u1ea3o \u0111\u1ea3m duy tr\u00ec v\u1ed1n kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n ph\u00e1p \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

                                              \n
                                            1. Trong th\u1eddi h\u1ea1n s\u00e1u th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c x\u00f3a ng\u00e0nh ngh\u1ec1 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                              \u0110i\u1ec1u 22. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                              H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n g\u1ed3m c\u00f3:<\/p>\n

                                                \n
                                              1. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                              2. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/li>\n
                                              3. B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                              4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                              5. T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 v\u1ed1n g\u00f3p \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n;<\/li>\n
                                              6. C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 23. Th\u1eddi h\u1ea1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                  \n
                                                1. Trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/li>\n
                                                2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u1ea3i tr\u00ecnh.<\/li>\n<\/ol>\n

                                                  \u0110i\u1ec1u 24. C\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                    \n
                                                  1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                  2. a) C\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                  3. b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u01b0 h\u1ecfng;<\/li>\n
                                                  4. c) Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.<\/li>\n
                                                  5. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n g\u1ed3m c\u00f3:<\/li>\n
                                                  6. a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                  7. b) B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n b\u1ea3n g\u1ed1c;<\/li>\n
                                                  8. c) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                  9. Trong th\u1eddi h\u1ea1n hai m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n; tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/li>\n<\/ol>\n

                                                    \u0110i\u1ec1u 25. L\u1ec7 ph\u00ed c\u1ea5p, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                      \n
                                                    1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb c\u1ea5p, c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed.<\/li>\n
                                                    2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c l\u1ec7 ph\u00ed c\u1ea5p, c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                      \u0110i\u1ec1u 26. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/p>\n

                                                      Trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 thay \u0111\u1ed5i v\u1ec1 nh\u1eefng n\u1ed9i dung sau \u0111\u00e2y, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh:<\/p>\n

                                                        \n
                                                      1. Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                                      2. Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 v\u00e0 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                      3. T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
                                                      4. Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean;<\/li>\n
                                                      5. T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                      6. Th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                      7. Th\u1ef1c hi\u1ec7n vi\u1ec7c chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3.<\/li>\n<\/ol>\n

                                                        \u0110i\u1ec1u 27. \u0110\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                          \n
                                                        1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                        2. a) Ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                        3. b) Kh\u00f4ng b\u1ea3o \u0111\u1ea3m m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y trong ba th\u00e1ng li\u00ean t\u1ee5c;<\/li>\n
                                                        4. c) C\u00f3 sai ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 chuy\u00ean m\u00f4n ho\u1eb7c vi ph\u1ea1m chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/li>\n
                                                        5. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                        6. a) K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ho\u1eb7c gian l\u1eadn, gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                        7. b) Kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong m\u01b0\u1eddi hai th\u00e1ng li\u00ean t\u1ee5c;<\/li>\n
                                                        8. c) Kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb \u0111\u00ecnh ch\u1ec9;<\/li>\n
                                                        9. d) B\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c t\u1ef1 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                          \u0111) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/p>\n

                                                            \n
                                                          1. e) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i c\u00f3 chi nh\u00e1nh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00f3 \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1eb7c \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n
                                                          2. g) C\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 v\u00e0 kho\u1ea3n 15 \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n
                                                          3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ph\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n
                                                          4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong th\u1eddi h\u1ea1n b\u1ea3y ng\u00e0y tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                                            \u0110i\u1ec1u 28. Quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n

                                                              \n
                                                            1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/li>\n
                                                            2. a) Cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                            3. b) Nh\u1eadn ph\u00ed d\u1ecbch v\u1ee5;<\/li>\n
                                                            4. c) Th\u00e0nh l\u1eadp chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                            5. d) \u0110\u1eb7t c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/li>\n<\/ol>\n

                                                              \u0111) Tham gia t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n;<\/p>\n

                                                                \n
                                                              1. e) Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; y\u00eau c\u1ea7u ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/li>\n
                                                              2. g) Ki\u1ec3m tra, x\u00e1c nh\u1eadn c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/li>\n
                                                              3. h) Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n th\u00f4ng qua \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                              4. i) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                              5. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u00e1c quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, e, g, h v\u00e0 i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 29. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n

                                                                  \n
                                                                1. Ho\u1ea1t \u0111\u1ed9ng theo n\u1ed9i dung ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                2. B\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n ph\u00f9 h\u1ee3p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n; qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/li>\n
                                                                3. H\u00e0ng n\u0103m th\u00f4ng b\u00e1o danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n
                                                                4. B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                5. Mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                                                                6. Th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n khi nh\u1eadn th\u1ea5y \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n.<\/li>\n
                                                                7. Cung c\u1ea5p th\u00f4ng tin v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
                                                                8. Cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
                                                                9. B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                                                                10. Cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p; ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra, thanh tra.<\/li>\n
                                                                11. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u00e3 giao k\u1ebft.<\/li>\n
                                                                12. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n:<\/li>\n
                                                                13. a) C\u00f3 l\u1ee3i \u00edch li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1ea1i ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/li>\n
                                                                14. b) C\u00f3 hi\u1ec3u bi\u1ebft m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/li>\n
                                                                15. c) \u0110\u00e3 s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                16. T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi x\u00e9t th\u1ea5y kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                17. T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, y\u00eau c\u1ea7u chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ho\u1eb7c tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                18. T\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                                                                19. Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                  \u0110i\u1ec1u 30. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                    \n
                                                                  1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                                  2. a) \u0110ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u00f4ng vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  3. b) \u0110ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/li>\n
                                                                  4. c) Th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  5. d) Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c l\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  6. d) Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  7. e) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp ho\u1eb7c tham gia th\u00e0nh l\u1eadp;<\/li>\n
                                                                  8. g) \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ch\u00ednh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  9. h) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                  10. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                                  11. a) \u0110ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u00f4ng vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  12. b) \u0110ang th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 chi nh\u00e1nh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  13. c) Th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a chi nh\u00e1nh l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                  14. d) Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a chi nh\u00e1nh c\u00f3 b\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb, em ru\u1ed9t l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ho\u1eb7c mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c l\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                    \u0111) Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi chi nh\u00e1nh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/p>\n

                                                                      \n
                                                                    1. e) \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ch\u00ednh chi nh\u00e1nh;<\/li>\n
                                                                    2. g) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                      \u0110i\u1ec1u 31. Chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                        \n
                                                                      1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n:<\/li>\n
                                                                      2. a) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                                      3. b) Chi nh\u00e1nh c\u00f3 \u00edt nh\u1ea5t hai ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 Gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh. Hai ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c chi nh\u00e1nh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/li>\n
                                                                      4. c) \u0110\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                                                                      5. Chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y sau ba th\u00e1ng li\u00ean t\u1ee5c th\u00ec b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                      6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00ec c\u00e1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00f3 c\u0169ng b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                        \u0110i\u1ec1u 32. C\u01a1 s\u1edf c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

                                                                          \n
                                                                        1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u1ee7a Vi\u1ec7t Nam v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/li>\n
                                                                        2. Trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m theo b\u1ea3n sao t\u00e0i li\u1ec7u v\u1ec1 th\u00e0nh l\u1eadp ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf cho B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 33. T\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                            \n
                                                                          1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n nh\u01b0ng th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kh\u00f4ng qu\u00e1 m\u01b0\u1eddi hai th\u00e1ng li\u00ean t\u1ee5c.<\/li>\n
                                                                          2. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00ec c\u00e1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00f3 c\u0169ng ph\u1ea3i t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                          3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam t\u1ea1m ng\u1eebng kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u00e3 k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng th\u00ec ph\u1ea3i th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.<\/li>\n
                                                                          4. Khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi ng\u00e0y tr\u01b0\u1edbc ng\u00e0y ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i.<\/li>\n<\/ol>\n

                                                                            \u0110i\u1ec1u 34. Ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                              \n
                                                                            1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                                            2. a) T\u1ef1 ch\u1ea5m d\u1ee9t;<\/li>\n
                                                                            3. b) B\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3;<\/li>\n
                                                                            4. c) B\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                            5. d) Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n ch\u1ebft;<\/li>\n<\/ol>\n

                                                                              \u0111) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/p>\n

                                                                                \n
                                                                              1. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                                              2. a) Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 th\u00e0nh l\u1eadp chi nh\u00e1nh;<\/li>\n
                                                                              3. b) Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n
                                                                              4. Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i ng\u00e0y tr\u01b0\u1edbc ng\u00e0y ch\u1ea5m d\u1ee9t.<\/li>\n
                                                                              5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                \u0110i\u1ec1u 35. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                  \n
                                                                                1. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/li>\n
                                                                                2. a) Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00e3 th\u00e0nh l\u1eadp chi nh\u00e1nh;<\/li>\n
                                                                                3. b) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00e3 th\u00e0nh l\u1eadp chi nh\u00e1nh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/li>\n
                                                                                4. c) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/li>\n
                                                                                5. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 c\u00e1c quy\u1ec1n, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a chi nh\u00e1nh v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh.<\/li>\n<\/ol>\n

                                                                                  \u0110i\u1ec1u 36. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

                                                                                  Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>\n

                                                                                    \n
                                                                                  1. G\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                  2. Th\u00e0nh l\u1eadp chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
                                                                                  3. Cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ol>\n

                                                                                    Ch\u01b0\u01a1ng 6.<\/strong><\/p>\n

                                                                                    \u0110\u01a0N V\u1eca \u0110\u01af\u1ee2C KI\u1ec2M TO\u00c1N<\/strong><\/p>\n

                                                                                    \u0110i\u1ec1u 37. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                      \n
                                                                                    1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/li>\n
                                                                                    2. a) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
                                                                                    3. b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/li>\n
                                                                                    4. c) T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/li>\n
                                                                                    5. d) C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/li>\n
                                                                                    6. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/li>\n
                                                                                    7. a) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/li>\n
                                                                                    8. b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/li>\n
                                                                                    9. c) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ho\u1eb7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/li>\n
                                                                                    10. d) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/li>\n
                                                                                    11. Vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y kh\u00f4ng thay th\u1ebf cho vi\u1ec7c ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                                                    12. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                      \u0110i\u1ec1u 38. Quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                        \n
                                                                                      1. L\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/li>\n
                                                                                      2. Y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 th\u00f4ng tin v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                      3. T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                      4. \u0110\u1ec1 ngh\u1ecb thay th\u1ebf th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng th\u00e0nh vi\u00ean \u0111\u00f3 vi ph\u1ea1m nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                      5. Th\u1ea3o lu\u1eadn, gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu th\u1ea5y ch\u01b0a ph\u00f9 h\u1ee3p.<\/li>\n
                                                                                      6. Khi\u1ebfu n\u1ea1i v\u1ec1 h\u00e0nh vi c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng h\u00e0nh vi \u0111\u00f3 l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                      7. Y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam g\u00e2y thi\u1ec7t h\u1ea1i.<\/li>\n
                                                                                      8. Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                                        \u0110i\u1ec1u 39. Ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                          \n
                                                                                        1. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, k\u1ecbp th\u1eddi, kh\u00e1ch quan th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p.<\/li>\n
                                                                                        2. Th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t \u0111\u1ec3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c ngo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 48 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t theo \u00fd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                        3. Ph\u1ed1i h\u1ee3p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                        4. Kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 h\u00e0nh vi h\u1ea1n ch\u1ebf ph\u1ea1m vi c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                        5. Xem x\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1ec1 t\u1ed3n t\u1ea1i, sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/li>\n
                                                                                        6. Th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
                                                                                        7. Thanh to\u00e1n ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n
                                                                                        8. Tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam t\u1eeb ba n\u0103m li\u00ean t\u1ee5c tr\u1edf l\u00ean th\u00ec ph\u1ea3i y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam thay \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                        9. Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                                          Ch\u01b0\u01a1ng 5.<\/strong><\/p>\n

                                                                                          HO\u1ea0T \u0110\u1ed8NG KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP <\/strong><\/p>\n

                                                                                          M\u1ee4C 1. HO\u1ea0T \u0110\u1ed8NG C\u1ee6A DOANH NGHI\u1ec6P KI\u1ec2M TO\u00c1N <\/strong><\/p>\n

                                                                                          \u0110i\u1ec1u 40. Ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n

                                                                                            \n
                                                                                          1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/li>\n
                                                                                          2. a) C\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, g\u1ed3m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c;<\/li>\n
                                                                                          3. b) D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c.<\/li>\n
                                                                                          4. Ngo\u00e0i c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/li>\n
                                                                                          5. a) T\u01b0 v\u1ea5n kinh t\u1ebf, t\u00e0i ch\u00ednh, thu\u1ebf;<\/li>\n
                                                                                          6. b) T\u01b0 v\u1ea5n qu\u1ea3n l\u00fd, chuy\u1ec3n \u0111\u1ed5i v\u00e0 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p;<\/li>\n
                                                                                          7. c) T\u01b0 v\u1ea5n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c;<\/li>\n
                                                                                          8. d) D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/li>\n<\/ol>\n

                                                                                            \u0111) Th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro kinh doanh;<\/p>\n

                                                                                              \n
                                                                                            1. e) D\u1ecbch v\u1ee5 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                            2. g) D\u1ecbch v\u1ee5 li\u00ean quan kh\u00e1c v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                            3. Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd.<\/li>\n
                                                                                            4. Khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

                                                                                              \u0110i\u1ec1u 41. Nh\u1eadn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                                \n
                                                                                              1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo kh\u1ea3 n\u0103ng c\u1ee7a m\u00ecnh trong ph\u1ea1m vi y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n
                                                                                              2. Khi nh\u1eadn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o cho kh\u00e1ch h\u00e0ng v\u1ec1 quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p c\u1ee7a m\u00ecnh trong vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 khi x\u1ea3y ra r\u1ee7i ro ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                              3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n giao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00e0 m\u00ecnh \u0111\u00e3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng cho doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng \u0111\u1ed3ng \u00fd.<\/li>\n
                                                                                              4. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch \u0111\u1ed1i v\u1edbi m\u1ed7i cu\u1ed9c ki\u1ec3m to\u00e1n. Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch cu\u1ed9c ki\u1ec3m to\u00e1n ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                \u0110i\u1ec1u 42. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                                  \n
                                                                                                1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                2. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n l\u00e0 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n v\u00e0 c\u00f3 nh\u1eefng n\u1ed9i dung ch\u00ednh sau \u0111\u00e2y:<\/li>\n
                                                                                                3. a) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                                                                                4. b) M\u1ee5c \u0111\u00edch, ph\u1ea1m vi v\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                5. c) Quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean;<\/li>\n
                                                                                                6. d) H\u00ecnh th\u1ee9c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n nh\u01b0 th\u01b0 qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o kh\u00e1c;<\/li>\n<\/ol>\n

                                                                                                  \u0111) Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 chi ph\u00ed kh\u00e1c do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn.<\/p>\n

                                                                                                  \u0110i\u1ec1u 43. Ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt<\/strong><\/p>\n

                                                                                                    \n
                                                                                                  1. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ea5p thu\u1eadn ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                                  2. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e2m ph\u1ea1m l\u1ee3i \u00edch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/li>\n
                                                                                                  3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt.<\/li>\n
                                                                                                  4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 ngh\u0129a v\u1ee5 gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                                                    \u0110i\u1ec1u 44. Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                                      \n
                                                                                                    1. Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 kh\u00e1ch h\u00e0ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n theo c\u0103n c\u1ee9 sau \u0111\u00e2y:<\/li>\n
                                                                                                    2. a) N\u1ed9i dung, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c;<\/li>\n
                                                                                                    3. b) Th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5;<\/li>\n
                                                                                                    4. c) Tr\u00ecnh \u0111\u1ed9, kinh nghi\u1ec7m v\u00e0 uy t\u00edn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                                                                                    5. d) M\u1ee9c \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n m\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 \u0111\u00f2i h\u1ecfi.<\/li>\n
                                                                                                    6. Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1c ph\u01b0\u01a1ng th\u1ee9c sau \u0111\u00e2y:<\/li>\n
                                                                                                    7. a) Gi\u1edd l\u00e0m vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ki\u1ec3m to\u00e1n vi\u00ean;<\/li>\n
                                                                                                    8. b) T\u1eebng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u1edbi m\u1ee9c ph\u00ed tr\u1ecdn g\u00f3i;<\/li>\n
                                                                                                    9. c) H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n nhi\u1ec1u k\u1ef3 v\u1edbi m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh t\u1eebng k\u1ef3.<\/li>\n<\/ol>\n

                                                                                                      \u0110i\u1ec1u 45. Quy tr\u00ecnh ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                                        \n
                                                                                                      1. Quy tr\u00ecnh cu\u1ed9c ki\u1ec3m to\u00e1n g\u1ed3m c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/li>\n
                                                                                                      2. a) Ch\u1ea5p nh\u1eadn, duy tr\u00ec kh\u00e1ch h\u00e0ng v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                      3. b) Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                      4. c) K\u1ebft th\u00fac ki\u1ec3m to\u00e1n, l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 x\u1eed l\u00fd sau ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                      5. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ee7a quy tr\u00ecnh ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                        M\u1ee4C 2. B\u00c1O C\u00c1O KI\u1ec2M TO\u00c1N <\/strong><\/p>\n

                                                                                                        \u0110i\u1ec1u 46. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/strong><\/p>\n

                                                                                                          \n
                                                                                                        1. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 c\u00f3 nh\u1eefng n\u1ed9i dung sau \u0111\u00e2y:<\/li>\n
                                                                                                        2. a) \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                        3. b) Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                                                                                        4. c) Ph\u1ea1m vi v\u00e0 c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                        5. d) \u0110\u1ecba \u0111i\u1ec3m v\u00e0 th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/li>\n<\/ol>\n

                                                                                                          \u0111) \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/p>\n

                                                                                                            \n
                                                                                                          1. e) N\u1ed9i dung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                          2. Ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u01b0\u1edbc ng\u00e0y k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                                                                                                          3. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 do doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam giao ph\u1ee5 tr\u00e1ch cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/li>\n
                                                                                                          4. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                            \u0110i\u1ec1u 47. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c<\/strong><\/p>\n

                                                                                                            B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

                                                                                                            \u0110i\u1ec1u 48. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                                              \n
                                                                                                            1. C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                            2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                            3. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c n\u1ed9i dung ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                              M\u1ee4C 3. H\u1ed2 S\u01a0 KI\u1ec2M TO\u00c1N <\/strong><\/p>\n

                                                                                                              \u0110i\u1ec1u 49. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                                                \n
                                                                                                              1. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i thu th\u1eadp v\u00e0 l\u01b0u trong h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh v\u00e0 ch\u1ee9ng minh r\u1eb1ng cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                              2. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                                \u0110i\u1ec1u 50. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/strong><\/p>\n

                                                                                                                  \n
                                                                                                                1. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/li>\n
                                                                                                                2. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n t\u1ed1i thi\u1ec3u l\u00e0 m\u01b0\u1eddi n\u0103m.<\/li>\n
                                                                                                                3. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u t\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n an to\u00e0n, \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p ph\u00e1p v\u00e0 b\u1ea3o m\u1eadt.<\/li>\n
                                                                                                                4. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, c\u00f3 h\u1ec7 th\u1ed1ng, ph\u1ea3i ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 l\u01b0u tr\u1eef, s\u1eed d\u1ee5ng v\u00e0 ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                                  \u0110i\u1ec1u 51. H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ec1 d\u1ecbch v\u1ee5 li\u00ean quan<\/strong><\/p>\n

                                                                                                                  Vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef, s\u1eed d\u1ee5ng v\u00e0 ti\u00eau h\u1ee7y h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ec1 d\u1ecbch v\u1ee5 li\u00ean quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 v\u00e0 \u0110i\u1ec1u 50 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n

                                                                                                                  M\u1ee4C 4. KI\u1ec2M SO\u00c1T CH\u1ea4T L\u01af\u1ee2NG D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N<\/strong><\/p>\n

                                                                                                                  \u0110i\u1ec1u 52. Ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n <\/strong><\/p>\n

                                                                                                                    \n
                                                                                                                  1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y, c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng cho t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                  2. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n
                                                                                                                  3. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng ki\u1ec3m to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c chuy\u00ean gia kh\u00e1c trong vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Vi\u1ec7c huy \u0111\u1ed9ng v\u00e0 b\u1ed1 tr\u00ed ng\u01b0\u1eddi tham gia ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan.<\/li>\n
                                                                                                                  4. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng chuy\u00ean m\u00f4n \u0111\u1ec3 t\u01b0 v\u1ea5n cho vi\u1ec7c x\u1eed l\u00fd c\u00e1c ki\u1ebfn ngh\u1ecb v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                  5. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh quy ch\u1ebf ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 40 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                    Ch\u01b0\u01a1ng 6.<\/strong><\/p>\n

                                                                                                                    KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca C\u00d3 L\u1ee2I \u00cdCH C\u00d4NG CH\u00daNG<\/strong><\/p>\n

                                                                                                                    \u0110i\u1ec1u 53. \u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang <\/strong><\/p>\n

                                                                                                                      \n
                                                                                                                    1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/li>\n
                                                                                                                    2. T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/li>\n
                                                                                                                    3. C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/li>\n
                                                                                                                    4. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u00f4ng ch\u00fang do t\u00ednh ch\u1ea5t, quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

                                                                                                                      \u0110i\u1ec1u 54. Ch\u1ea5p thu\u1eadn doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/strong><\/p>\n

                                                                                                                        \n
                                                                                                                      1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn.<\/li>\n
                                                                                                                      2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n l\u1ef1a ch\u1ecdn, th\u1ee7 t\u1ee5c xem x\u00e9t, ch\u1ea5p thu\u1eadn v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 ho\u1eb7c h\u1ee7y b\u1ecf t\u01b0 c\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/li>\n<\/ol>\n

                                                                                                                        \u0110i\u1ec1u 55. C\u00f4ng khai th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/strong><\/p>\n

                                                                                                                        Th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ph\u1ea3i c\u00f4ng khai bao g\u1ed3m:<\/p>\n

                                                                                                                          \n
                                                                                                                        1. Th\u00f4ng tin v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
                                                                                                                        2. Th\u00f4ng tin li\u00ean quan \u0111\u1ebfn b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng;<\/li>\n
                                                                                                                        3. Th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh tra, x\u1eed l\u00fd k\u1ef7 lu\u1eadt, x\u1eed l\u00fd vi ph\u1ea1m,\u00a0 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p<\/a> v\u00e0 gi\u00e1m s\u00e1t c\u00f4ng khai.<\/li>\n<\/ol>\n

                                                                                                                          \u0110i\u1ec1u 56. B\u00e1o c\u00e1o minh b\u1ea1ch<\/strong><\/p>\n

                                                                                                                            \n
                                                                                                                          1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ph\u1ea3i c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh b\u00e1o c\u00e1o minh b\u1ea1ch h\u00e0ng n\u0103m trong th\u1eddi h\u1ea1n ch\u00edn m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n
                                                                                                                          2. B\u00e1o c\u00e1o minh b\u1ea1ch ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
                                                                                                                          3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft n\u1ed9i dung b\u00e1o c\u00e1o minh b\u1ea1ch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                                                                            \u0110i\u1ec1u 57. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/strong><\/p>\n

                                                                                                                              \n
                                                                                                                            1. X\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/li>\n
                                                                                                                            2. T\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o v\u1ec7 an to\u00e0n t\u00e0i s\u1ea3n; \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh, vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ol>\n

                                                                                                                              \u0110i\u1ec1u 58. T\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan<\/strong><\/p>\n

                                                                                                                                \n
                                                                                                                              1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang trong n\u0103m n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c.<\/li>\n
                                                                                                                              2. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1eef v\u1ecb tr\u00ed qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang \u0111\u00f3 sau m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac cu\u1ed9c ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                                                Ch\u01b0\u01a1ng 7.<\/strong><\/p>\n

                                                                                                                                X\u1eec L\u00dd VI PH\u1ea0M V\u00c0 GI\u1ea2I QUY\u1ebeT TRANH CH\u1ea4P<\/strong><\/p>\n

                                                                                                                                \u0110i\u1ec1u 59. C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp <\/strong><\/p>\n

                                                                                                                                C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp g\u1ed3m c\u00f3:<\/p>\n

                                                                                                                                  \n
                                                                                                                                1. Kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u1eb7c kh\u00f4ng \u0111\u00fang v\u1edbi n\u1ed9i dung c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                2. C\u00e1 nh\u00e2n k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1;<\/li>\n
                                                                                                                                3. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                4. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n
                                                                                                                                5. Vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang;<\/li>\n
                                                                                                                                6. Vi ph\u1ea1m nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                7. Th\u1ef1c hi\u1ec7n h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                                                                                                8. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
                                                                                                                                9. Kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n khi kh\u00f4ng c\u00f3 \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y; vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh, mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p;<\/li>\n
                                                                                                                                10. Do thi\u1ebfu c\u1ea9n tr\u1ecdng d\u1eabn \u0111\u1ebfn sai s\u00f3t ho\u1eb7c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                11. C\u1ed1 t\u00ecnh x\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 gian l\u1eadn, sai s\u00f3t ho\u1eb7c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt;<\/li>\n
                                                                                                                                12. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, thu th\u1eadp, ph\u00e2n lo\u1ea1i, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan;<\/li>\n
                                                                                                                                13. K\u00ea khai kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                14. Gian l\u1eadn \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/li>\n
                                                                                                                                15. Gi\u1ea3 m\u1ea1o, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                                16. Vi ph\u1ea1m nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/li>\n
                                                                                                                                17. B\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh;<\/li>\n
                                                                                                                                18. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n
                                                                                                                                19. H\u00e0nh vi kh\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ol>\n

                                                                                                                                  \u0110i\u1ec1u 60. X\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n

                                                                                                                                    \n
                                                                                                                                  1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec b\u1ecb x\u1eed l\u00fd theo c\u00e1c h\u00ecnh th\u1ee9c sau:<\/li>\n
                                                                                                                                  2. a) C\u1ea3nh c\u00e1o;<\/li>\n
                                                                                                                                  3. b) Ph\u1ea1t ti\u1ec1n;<\/li>\n
                                                                                                                                  4. c) Ngo\u00e0i h\u00ecnh th\u1ee9c x\u1eed l\u00fd quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b c\u1ee7a kho\u1ea3n n\u00e0y, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, \u0111\u00ecnh ch\u1ec9 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ho\u1eb7c c\u1ea5m tham gia ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n
                                                                                                                                  5. C\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 c\u00f2n b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/li>\n
                                                                                                                                  6. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n; n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                                                                  7. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ol>\n

                                                                                                                                    \u0110i\u1ec1u 61. Gi\u1ea3i quy\u1ebft tranh ch\u1ea5p v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n

                                                                                                                                      \n
                                                                                                                                    1. Tranh ch\u1ea5p v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nh\u01b0 sau:<\/li>\n
                                                                                                                                    2. a) C\u00e1c b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 h\u00f2a gi\u1ea3i v\u1ec1 n\u1ed9i dung tranh ch\u1ea5p;<\/li>\n
                                                                                                                                    3. b) Tr\u01b0\u1eddng h\u1ee3p h\u00f2a gi\u1ea3i kh\u00f4ng th\u00e0nh th\u00ec c\u00e1c b\u00ean tranh ch\u1ea5p c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n t\u1ea1i T\u00f2a \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                                                                                                    4. Th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft tranh ch\u1ea5p v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 ba n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/li>\n<\/ol>\n

                                                                                                                                      Ch\u01b0\u01a1ng 8.<\/strong><\/p>\n

                                                                                                                                      \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n

                                                                                                                                      \u0110i\u1ec1u 62. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp <\/strong><\/p>\n

                                                                                                                                        \n
                                                                                                                                      1. Trong th\u1eddi h\u1ea1n hai n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n
                                                                                                                                      2. Trong th\u1eddi h\u1ea1n ba n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 kh\u00f4ng c\u1ea7n b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 15 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n
                                                                                                                                      3. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n

                                                                                                                                        \u0110i\u1ec1u 63. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n

                                                                                                                                        Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 ng\u00e0y 2012.<\/p>\n

                                                                                                                                        \u0110i\u1ec1u 64. Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/strong><\/p>\n

                                                                                                                                        Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt; h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c trong Lu\u1eadt n\u00e0y \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                                                                                        Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XII, k\u1ef3 h\u1ecdp th\u1ee9 9 th\u00f4ng qua ng\u00e0y 29 th\u00e1ng 3 ng\u00e0y 2011.<\/em><\/p>\n

                                                                                                                                        CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/strong><\/p>\n

                                                                                                                                        Nguy\u1ec5n Ph\u00fa Tr\u1ecdng<\/strong><\/p>\n

                                                                                                                                        \u00bb T\u01b0 v\u1ea5n lu\u1eadt t\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                                                                        Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c lu\u1eadt quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, ph\u1ea1m vi, h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp; quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[191],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1101"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=1101"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/1101\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=1101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=1101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=1101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}