{"id":34450,"date":"2022-04-28T16:08:00","date_gmt":"2022-04-28T09:08:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=34450"},"modified":"2022-11-02T21:57:02","modified_gmt":"2022-11-02T14:57:02","slug":"chi-phi-xem-xet-tham-dinh-tai-cho-trong-vu-an-dan-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/chi-phi-xem-xet-tham-dinh-tai-cho-trong-vu-an-dan-su\/","title":{"rendered":"Chi ph\u00ed xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1"},"content":{"rendered":"\n

Chi ph\u00ed xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1. Trong qu\u00e1 tr\u00ecnh t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1, c\u00f3 th\u1ec3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ph\u1ea3i ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Khi \u0111\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed chi tr\u1ea3 cho vi\u1ec7c xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. V\u1eady nh\u1eefng chi ph\u00ed n\u00e0y l\u00e0 g\u00ec, v\u00e0 ai l\u00e0 ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u0169ng nh\u01b0 vi\u1ec7c gi\u1ea3i quy\u1ebft chi ph\u00ed \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0 quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o trong t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1.\u00a0<\/span><\/p>\n

\n

T\u01b0 v\u1ea5n v\u1ec1 chi ph\u00ed xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1<\/strong><\/h2>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong><\/p>\n

\u2013\u00a0B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015;<\/p>\n

\u2013 Ngh\u1ecb quy\u1ebft s\u1ed1\u00a0326\/2016\/UBTVQH14 ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2016 do \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh<\/span> quy \u0111\u1ecbnh m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u00e1n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed t\u00f2a \u00e1n.\u00a0<\/p>\n

1. Chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 l\u00e0 g\u00ec?<\/strong><\/h3>\n

Xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p quan tr\u1ecdng \u0111\u1ec3 T\u00f2a \u00e1n ti\u1ebfn h\u00e0nh thu th\u1eadp ch\u1ee9ng c\u1ee9 b\u1edfi tr\u00ean th\u1ef1c th\u1ebf c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng tranh ch\u1ea5p kh\u00f4ng hi\u1ec7n tr\u00ean t\u00e0i li\u1ec7u ho\u1eb7c c\u00f3 th\u1ec3 hi\u1ec7n di\u1ec7n nh\u01b0ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, th\u1ea9m ch\u00ed c\u00f3 nghi ng\u1edd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c \u0111\u00f3 tr\u00ean t\u00e0i li\u1ec7u th\u00ec T\u00f2a \u00e1n ph\u1ea3i xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Khi tham gia ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u ch\u1ee7 th\u1ec3 kh\u00e1c nhau v\u00ed d\u1ee5 nh\u01b0 c\u00e1n b\u1ed9 \u0111\u1ecba ch\u00ednh,\u2026 ho\u1eb7c s\u1eed d\u1ee5ng nh\u1eefng ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Khi \u0111\u00f3 \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 tr\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ea7n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5 thu\u00ea, m\u01b0\u1edbn.\u00a0<\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 155 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/p>\n

\u201c2. Chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 l\u00e0 s\u1ed1 ti\u1ec1n c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd ph\u1ea3i chi tr\u1ea3 cho vi\u1ec7c xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/p>\n

Nh\u01b0 v\u1eady,<\/strong> c\u00f3 th\u1ec3 hi\u1ec3u chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 ch\u00ednh l\u00e0 nh\u1eefng kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf lu\u1eadt \u0111\u1ecbnh c\u0169ng nh\u01b0 c\u01a1 s\u1edf th\u1ef1c ti\u1ec5n c\u1ea7n ph\u1ea3i chi tr\u1ea3 cho vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 l\u00e0 m\u1ed9t trong nh\u1eefng chi ph\u00ed t\u1ed1 t\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015.\u00a0<\/p>\n

2. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/strong><\/h3>\n

T\u1ea1i \u0110i\u1ec1u 156 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 nh\u01b0 sau:<\/strong><\/p>\n

\u201c\u0110i\u1ec1u 156. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/em><\/p>\n

1. Ng\u01b0\u1eddi y\u00eau c\u1ea7u T\u00f2a \u00e1n xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/span> theo y\u00eau c\u1ea7u c\u1ee7a T\u00f2a \u00e1n.<\/em><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft<\/span> v\u00e0 quy\u1ebft \u0111\u1ecbnh xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 th\u00ec nguy\u00ean \u0111\u01a1n, ng\u01b0\u1eddi y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1, ng\u01b0\u1eddi kh\u00e1ng c\u00e1o<\/span> theo th\u1ee7 t\u1ee5c ph\u00fac th\u1ea9m ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed<\/span> xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.\u201d<\/em><\/p>\n

Theo \u0111\u00f3, th\u00ec tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 Ng\u01b0\u1eddi y\u00eau c\u1ea7u T\u00f2a \u00e1n xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 theo y\u00eau c\u1ea7u c\u1ee7a T\u00f2a \u00e1n. Do v\u1eady, trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c d\u00e2n s\u1ef1 m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 c\u00f3 y\u00eau c\u1ea7u T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i l\u00e0m \u0111\u01a1n y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

\u2013 Khi T\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 th\u00ec nguy\u00ean \u0111\u01a1n, ng\u01b0\u1eddi y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1, ng\u01b0\u1eddi kh\u00e1ng c\u00e1o theo th\u1ee7 t\u1ee5c ph\u00fac th\u1ea9m c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c T\u00f2a \u00e1n ti\u1ebfn h\u00e0nh xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 k\u1ecbp th\u1eddi v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n

3. Ngh\u0129a v\u1ee5 ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/b><\/h3>\n

Ngh\u0129a v\u1ee5 ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 157 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1, c\u1ee5 th\u1ec3:\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c ho\u1eb7c ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec ngh\u0129a v\u1ee5 ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t,<\/strong> \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 n\u1ebfu y\u00eau c\u1ea7u c\u1ee7a h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 hi\u1ec3u c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u00e3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 \u0111\u1ec3 ch\u1ee9ng minh cho y\u00eau c\u1ea7u c\u1ee7a m\u00ecnh l\u00e0 c\u00f3 c\u0103n c\u1ee9. Tuy nhi\u00ean, n\u1ebfu y\u00eau c\u1ea7u n\u00e0o c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn th\u00ec \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u00f3 ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u01a1ng s\u1ef1, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb T\u00f2a \u00e1n ti\u1ebfn h\u00e0nh xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 n\u1ebfu y\u00eau c\u1ea7u c\u1ee7a h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn. Ngh\u0129a l\u00e0 y\u00eau c\u1ea7u c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn to\u00e0n b\u1ed9, th\u00ec \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i g\u00e1nh ch\u1ecbu m\u1ecdi chi ph\u00ed t\u1ed1 t\u1ee5ng ph\u00e1t sinh (n\u1ebfu c\u00f3). V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 ngh\u0129a v\u1ee5 ch\u1ecbu c\u00e1c chi ph\u00ed t\u1ed1 t\u1ee5ng th\u00ec ngh\u0129a v\u1ee5 c\u1ee7a t\u1eebng \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o khi y\u00eau c\u1ea7u ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn m\u1ed9t ph\u1ea7n.<\/p>\n

Th\u1ee9 hai,<\/strong> tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u T\u00f2a \u00e1n chia t\u00e0i s\u1ea3n chung th\u00ec m\u1ed7i ng\u01b0\u1eddi \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n ph\u1ea3i ch\u1ecbu ph\u1ea7n chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 theo t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb ph\u1ea7n t\u00e0i s\u1ea3n m\u00e0 h\u1ecd \u0111\u01b0\u1ee3c chia. Nh\u01b0 v\u1eady, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 chung c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 trong v\u1ee5 vi\u1ec7c d\u00e2n s\u1ef1, c\u00e1c b\u00ean c\u00f3 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n m\u00e0 h\u1ecd \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n

Th\u1ee9 ba, Kho\u1ea3n 3 \u0110i\u1ec1u 157 quy \u0111\u1ecbnh:<\/strong><\/p>\n

\u201d Trong v\u1ee5 \u00e1n ly h\u00f4n th\u00ec nguy\u00ean \u0111\u01a1n ph\u1ea3i n\u1ed9p chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn y\u00eau c\u1ea7u c\u1ee7a nguy\u00ean \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p c\u1ea3 hai thu\u1eadn t\u00ecnh ly h\u00f4n th\u00ec m\u1ed7i b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu m\u1ed9t n\u1eeda<\/span> chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.\u201d<\/em><\/p>\n

\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh kh\u00e1 \u0111\u1eb7c bi\u1ec7t do \u0111\u1eb7c th\u00f9 c\u1ee7a quan h\u1ec7 tranh ch\u1ea5p \u1edf \u0111\u00e2y l\u00e0 quan h\u1ec7 h\u00f4n nh\u00e2n gia \u0111\u00ecnh, khi nguy\u00ean \u0111\u01a1n c\u00f3 y\u00eau c\u1ea7u xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 lu\u00f4n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c T\u00f2a \u00e1n c\u00f3 \u0111\u1ed3ng t\u00ecnh v\u1edbi y\u00eau c\u1ea7u c\u1ee7a h\u1ecd hay kh\u00f4ng. B\u00ean b\u1ecb \u0111\u01a1n kh\u00f4ng ph\u1ea3i n\u1ed9p chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p sau ly h\u00f4n h\u1ecd \u0111\u01b0\u1ee3c chia m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng t\u00e0i s\u1ea3n nh\u1ea5t \u0111\u1ecbnh. N\u1ebfu hai b\u00ean c\u00f9ng thu\u1eadn t\u00ecnh ly h\u00f4n th\u00ec chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c chia \u0111\u00f4i, c\u1ea3 hai b\u00ean v\u1ee3, ch\u1ed3ng \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i ch\u1ecbu chi ph\u00ed n\u00e0y.<\/p>\n

Th\u1ee9 t\u01b0,<\/strong> tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9\u00a0gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n\u00a0quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 217, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 299 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y th\u00ec nguy\u00ean \u0111\u01a1n ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. \u0110\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n khi ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n r\u00fat y\u00eau c\u1ea7u kh\u1edfi ki\u1ec7n, nguy\u00ean \u0111\u01a1n r\u00fat \u0111\u01a1n kh\u1edfi ki\u1ec7n tr\u01b0\u1edbc khi m\u1edf phi\u00ean t\u00f2a ho\u1eb7c t\u1ea1i phi\u00ean t\u00f2a m\u00e0 b\u1ecb \u0111\u01a1n\u00a0 \u0111\u1ed3ng \u00fd\u2026 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ti\u1ebfn h\u00e0nh xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 th\u00ec nguy\u00ean \u0111\u01a1n ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft vi\u1ec7c x\u00e9t x\u1eed ph\u00fac th\u1ea9m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 289 (khi ng\u01b0\u1eddi kh\u00e1ng c\u00e1o r\u00fat to\u00e0n b\u1ed9 kh\u00e1ng c\u00e1o ho\u1eb7c Vi\u1ec7n ki\u1ec3m s\u00e1t r\u00fat to\u00e0n b\u1ed9 kh\u00e1ng ngh\u1ecb), kho\u1ea3n 3 \u0110i\u1ec1u 296 (\u0111\u00ecnh ch\u1ec9 do ng\u01b0\u1eddi kh\u00e1ng c\u00e1o v\u1eafng m\u1eb7t) c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y th\u00ec ng\u01b0\u1eddi kh\u00e1ng c\u00e1o theo th\u1ee7 t\u1ee5c ph\u00fac th\u1ea9m ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.<\/p>\n

Th\u1ee9 n\u0103m, t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 157 quy \u0111\u1ecbnh:<\/strong><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y th\u00ec ng\u01b0\u1eddi y\u00eau c\u1ea7u xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.\u201d <\/em><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 \u1edf \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 nguy\u00ean \u0111\u01a1n ho\u1eb7c b\u1ecb \u0111\u01a1n l\u00e0 c\u00e1 nh\u00e2n ch\u1ebft m\u00e0 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 kh\u00f4ng c\u00f3 c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o th\u1eeba k\u1ebf quy\u1ec1n, ngh\u0129a v\u1ee5 t\u1ed1 t\u1ee5ng c\u1ee7a h\u1ecd\u2026 v\u00e0 c\u00e1c b\u00ean \u0111\u00e3 y\u00eau c\u1ea7u xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 th\u00ec theo quy \u0111\u1ecbnh ng\u01b0\u1eddi y\u00eau c\u1ea7u xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7, t\u1ee9c c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Khi b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 ch\u1ebft v\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf nh\u01b0ng h\u1ecd c\u00f3 y\u00eau c\u1ea7u xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 th\u00ec \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 r\u1eb1ng h\u1ecd c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i ch\u1ecbu chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 kh\u00f4ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi gi\u1ea3i quy\u1ebft, T\u00f2a \u00e1n c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft theo h\u01b0\u1edbng tr\u00edch ra t\u1eeb ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 ch\u1ecbu chi ph\u00ed cho b\u00ean \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u00ean b\u1ecb ph\u00e1 s\u1ea3n.\u00a0<\/p>\n

Ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh kh\u00e1 r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft v\u1ec1 ngh\u0129a v\u1ee5 ch\u1ecbu chi ph\u00ed xem x\u00e9t, \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. Tuy nhi\u00ean, l\u1ea1i ch\u01b0a c\u00f3 v\u0103n b\u1ea3n n\u00e0o x\u00e1c \u0111\u1ecbnh v\u1ec1 chi ph\u00ed xem x\u00e9t, \u0111\u1ecbnh gi\u00e1 c\u1ee5 th\u1ec3, m\u1eb7c d\u00f9 \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1\u00a0326\/2016\/UBTVQH14 ng\u00e0y\u00a030\u00a0th\u00e1ng\u00a012\u00a0n\u0103m\u00a02016<\/span> quy \u0111\u1ecbnh m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u00e1n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed t\u00f2a \u00e1n. N\u00ean v\u1ea5n \u0111\u1ec1 r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1eb7t ra l\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7.\u00a0<\/p>\n

\u00bb M\u1eabu \u0111\u01a1n y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7<\/a><\/p>\n

\u00bb \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong tranh ch\u1ea5p d\u00e2n s\u1ef1<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Chi ph\u00ed xem x\u00e9t th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7 trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1. Trong qu\u00e1 tr\u00ecnh t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1, c\u00f3 th\u1ec3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ph\u1ea3i ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i ch\u1ed7. Khi \u0111\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed chi tr\u1ea3 cho vi\u1ec7c xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh t\u1ea1i […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[247],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/34450"}],"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=34450"}],"version-history":[{"count":3,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/34450\/revisions"}],"predecessor-version":[{"id":34455,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/34450\/revisions\/34455"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=34450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=34450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=34450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}