{"id":3875,"date":"2022-07-25T14:58:32","date_gmt":"2022-07-25T07:58:32","guid":{"rendered":"https:\/\/nhonhoiip.com.vn\/?p=3875"},"modified":"2022-07-25T14:58:32","modified_gmt":"2022-07-25T07:58:32","slug":"nghi-dinh-102-2021-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-cac-nghi-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-thue-hoa-don-hai-quan","status":"publish","type":"post","link":"https:\/\/nhonhoiip.com.vn\/en\/nghi-dinh-102-2021-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-cac-nghi-dinh-ve-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-thue-hoa-don-hai-quan\/","title":{"rendered":"Decree 102\/2021\/ND-CP Amending and supplementing a number of articles of the Decrees on sanctioning of administrative violations in the field of taxation, invoices, customs, etc."},"content":{"rendered":"<p>\u2013 S\u1ed1 hi\u1ec7u: 102\/2021\/N\u0110-CP<\/p>\n<p>\u2013 Ng\u00e0y ban h\u00e0nh: 16\/11\/2021<\/p>\n<p>\u2013 Ng\u00e0y hi\u1ec7u l\u1ef1c: 01\/01\/2022<\/p>\n<p>\u2013 T\u00f3m t\u1eaft n\u1ed9i dung:<\/p>\n<p>T\u1eeb 2022, t\u0103ng th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<br \/>\nNg\u00e0y 16\/11\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, h\u00f3a \u0111\u01a1n; h\u1ea3i quan; kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1.<br \/>\nTheo \u0111\u00f3, quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 02 n\u0103m (thay v\u00ec 01 n\u0103m nh\u01b0 hi\u1ec7n h\u00e0nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7).<br \/>\nB\u00ean c\u1ea1nh \u0111\u00f3, b\u1ed5 sung quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<br \/>\nM\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00eau tr\u00ean l\u00e0 t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng.<br \/>\nM\u1ee9c ph\u1ea1t v\u1eeba n\u00eau c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<br \/>\n&#8211; L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a l\u1eadp.<br \/>\n&#8211; L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp (li\u00ean giao cho kh\u00e1ch h\u00e0ng) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ghi nh\u1eadn s\u1ef1 vi\u1ec7c.<br \/>\n&#8211; L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a khai thu\u1ebf.<br \/>\nC\u00e1c b\u00ean li\u00ean quan ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. (N\u1ed9i dung m\u1edbi so v\u1edbi hi\u1ec7n h\u00e0nh).<br \/>\nNgh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2022.<\/p>\n<div class=\"ead-preview\"><div class=\"ead-document\" style=\"position: relative;padding-top: 90%;\"><div class=\"ead-iframe-wrapper\"><iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Fnhonhoiip.com.vn%2Fwp-content%2Fuploads%2F2022%2F07%2Fnghi-dinh-102-2021-nd-cp-chinh-phu.pdf%3F1776398938&amp;embedded=true&amp;hl=en\" title=\"Embedded Document\" class=\"ead-iframe\" style=\"width: 100%;height: 100%;border: none;position: absolute;left: 0;top: 0;visibility: hidden;\"><\/iframe><\/div>\t\t\t<div class=\"ead-document-loading\" style=\"width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;\">\n\t\t\t\t<div class=\"ead-loading-wrap\">\n\t\t\t\t\t<div class=\"ead-loading-main\">\n\t\t\t\t\t\t<div class=\"ead-loading\">\n\t\t\t\t\t\t\t<img decoding=\"async\" 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2022, t\u0103ng th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n Ng\u00e0y 16\/11\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong [&hellip;]<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt 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