{"id":18205,"date":"2010-09-03T10:36:05","date_gmt":"2010-09-03T10:36:05","guid":{"rendered":""},"modified":"2010-09-03T10:36:05","modified_gmt":"2010-09-03T10:36:05","slug":"thong-tu-huong-dan-phuc-hoi-xu-ly-tai-lieu-ke-toan-bi-mat-hoac-bi-huy-hoai-do-cac-nguyen-nhan-khach-quan","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18205","title":{"rendered":"Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan"},"content":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH

<\/o:p><\/FONT><\/B><\/P><\/TD>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac

<\/o:p><\/FONT><\/B><\/P><\/TD><\/TR>

S\u1ed1: 96\/2010\/TT-BTC<\/o:p><\/FONT><\/SPAN><\/I><\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 7 n\u0103m 2010<\/SPAN><\/I><\/o:p><\/SPAN><\/I><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

<\/FONT><\/SPAN> <\/P>

TH\u00d4NG T\u01af<\/FONT><\/B><\/P>

H\u01af\u1edaNG D\u1eaaN PH\u1ee4C H\u1ed2I, X\u1eec L\u00dd T\u00c0I LI\u1ec6U K\u1ebe TO\u00c1N B\u1eca M\u1ea4T HO\u1eb6C B\u1eca HU\u1ef6 HO\u1ea0I DO C\u00c1C NGUY\u00caN NH\u00c2N KH\u00c1CH QUAN<\/FONT><\/P>

– C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;
– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 128\/2004\/N\u0110-CP ng\u00e0y 31\/05\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc;
– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 129\/2004\/N\u0110-CP ng\u00e0y 31\/05\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;
– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.
B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 sau: <\/FONT><\/I><\/P>

Ch\u01b0\u01a1ng I \u2013 <\/FONT><\/B><\/P>

QUY \u0110\u1ecaNH CHUNG<\/FONT><\/B><\/P>

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/FONT><\/SPAN><\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 quy tr\u00ecnh, c\u00e1ch th\u1ee9c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c ng\u00e0nh, c\u00e1c l\u0129nh v\u1ef1c, c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/FONT><\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/FONT><\/SPAN><\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/FONT><\/P>

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan (nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng) nh\u01b0: thi\u00ean tai, ho\u1ea3 ho\u1ea1n, m\u1ed1i m\u1ecdt, m\u1ee5c n\u00e1t, m\u1ea5t tr\u1ed9m.<\/FONT><\/P>

2. C\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/FONT><\/P>

\u0110i\u1ec1u 3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd<\/FONT><\/SPAN><\/B><\/P>

T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd, g\u1ed3m: Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n l\u01b0u gi\u1eef s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111ang s\u1eed d\u1ee5ng \u1edf ph\u00f2ng k\u1ebf to\u00e1n, c\u00e1c ph\u00f2ng (ban) li\u00ean quan ho\u1eb7c \u0111\u00e3 chuy\u1ec3n v\u00e0o l\u01b0u tr\u1eef c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c ng\u00e0nh, c\u00e1c l\u0129nh v\u1ef1c, c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/FONT><\/P>

\u0110i\u1ec1u 4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan<\/FONT><\/SPAN><\/B><\/P>

1. Ph\u1ea3i th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan nh\u01b0: C\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 15 ng\u00e0y sau khi ph\u00e1t hi\u1ec7n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan. <\/FONT><\/SPAN><\/P>

2. Ph\u1ea3i thu th\u1eadp v\u00e0 ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/FONT><\/P>

3. Ph\u1ea3i s\u01b0u t\u1eadp, sao ch\u1ee5p l\u1ea1i \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t.<\/FONT><\/P>

4. Ph\u1ea3i th\u00e0nh l\u1eadp Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ngay sau khi th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh t\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan.<\/FONT><\/P>

Ch\u01b0\u01a1ng II \u2013 <\/FONT><\/SPAN><\/B><\/P>

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/FONT><\/SPAN><\/B><\/P>

\u0110i\u1ec1u 5. Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n <\/FONT><\/SPAN><\/B><\/P>

1. Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau:<\/FONT><\/SPAN><\/P>

a) Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ho\u1eb7c th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb: Tr\u01b0\u1edfng ban;<\/FONT><\/SPAN><\/P>

b) K\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n): Ph\u00f3 ban; <\/FONT><\/SPAN><\/P>

c) \u0110\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn thanh tra, ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb: Th\u00e0nh vi\u00ean;<\/FONT><\/SPAN><\/P>

d) \u0110\u1ea1i di\u1ec7n c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan (nh\u01b0: Kho, c\u1eeda h\u00e0ng, ph\u00f2ng kinh doanh, ph\u00f2ng k\u1ebf ho\u1ea1ch, …): Th\u00e0nh vi\u00ean;<\/FONT><\/SPAN><\/P>

e) To\u00e0n b\u1ed9 c\u00e1n b\u1ed9 ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n: Th\u00e0nh vi\u00ean;<\/FONT><\/SPAN><\/P>

g) \u0110\u1ea1i di\u1ec7n c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan: Th\u00e0nh vi\u00ean.<\/FONT><\/SPAN><\/P>

2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i kh\u00f4ng nhi\u1ec1u th\u00ec Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp g\u1ecdn nh\u1eb9, ch\u1ec9 bao g\u1ed3m nh\u1eefng th\u00e0nh vi\u00ean ch\u1ee7 ch\u1ed1t, tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3.<\/FONT><\/SPAN><\/P>

3. Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/SPAN><\/P>

\u0110i\u1ec1u 6. Ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i, b\u1ecb m\u1ea5t<\/FONT><\/B><\/P>

1. Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan (theo m\u1eabu Ph\u1ee5 l\u1ee5c 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y<\/I>) x\u00e1c nh\u1eadn k\u00e8m theo b\u1ea3ng k\u00ea t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, theo n\u1ed9i dung k\u1ebf to\u00e1n, theo t\u00e0i li\u1ec7u \u0111ang s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u00e3 chuy\u1ec3n v\u00e0o kho l\u01b0u tr\u1eef,… v\u00e0 theo m\u1ee9c \u0111\u1ed9 b\u1ecb hu\u1ef7 ho\u1ea1i.<\/FONT><\/P>

2. Ph\u00e2n lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i nh\u01b0 sau:<\/FONT><\/P>

a) T\u00e0i li\u1ec7u c\u00f2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c;<\/FONT><\/P>

b) T\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c (kh\u00f4ng th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c, ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i ho\u00e0n to\u00e0n);<\/FONT><\/P>

c) T\u00e0i li\u1ec7u b\u1ecb m\u1ea5t.<\/FONT><\/P>

\u0110i\u1ec1u 7. Tr\u00ecnh t\u1ef1 ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/FONT><\/B><\/P>

1. \u01afu ti\u00ean ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd tr\u01b0\u1edbc t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i trong n\u0103m hi\u1ec7n t\u1ea1i. <\/FONT><\/P>

2. Ti\u1ebfp t\u1ee5c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m hi\u1ec7n t\u1ea1i.<\/FONT><\/P>

\u0110i\u1ec1u 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan<\/FONT><\/B><\/P>

C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn c\u00e1c t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn.<\/FONT><\/P>

\u0110i\u1ec1u 9. Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau th\u1eddi \u0111i\u1ec3m b\u1ecb thi\u1ec7t h\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan<\/FONT><\/B><\/P>

Song song v\u1edbi vi\u1ec7c x\u1eed l\u00fd h\u1eadu qu\u1ea3 thi\u1ec7t h\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n b\u00ecnh th\u01b0\u1eddng v\u00e0 b\u1ed5 sung, ho\u00e0n thi\u1ec7n c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f2n thi\u1ebfu \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i.<\/FONT><\/P>

\u0110i\u1ec1u 10. Ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd t\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan<\/FONT><\/B><\/P>

1. \u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan, trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb b\u1ecb thi\u1ec7t h\u1ea1i ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb hi\u1ec7n c\u00f3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n, kinh ph\u00ed ph\u1ea3i \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan nh\u1eb1m x\u00e1c \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng v\u00e0 s\u1ed1 th\u1ef1c c\u00f2n v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, c\u00f4ng n\u1ee3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m sau khi b\u1ecb thi\u1ec7t h\u1ea1i.<\/FONT><\/P>

2. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n hi\u1ec7n c\u00f3 ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u1ef1c c\u00f2n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc khi b\u1ecb thi\u1ec7t h\u1ea1i v\u00e0 s\u1ed1 li\u1ec7u x\u00e1c nh\u1eadn \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c b\u00ean c\u00f3 li\u00ean quan l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 chuy\u1ec3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan g\u00e2y ra.<\/FONT><\/P>

3. Vi\u1ec7c x\u1eed l\u00fd t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/FONT><\/P>

\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c <\/FONT><\/B><\/P>

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/FONT><\/P>

Sau khi ti\u1ebfn h\u00e0nh ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f2n c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c, l\u1eadp b\u1ea3ng k\u00ea v\u00e0 sao ch\u1ee5p l\u1ea1i, l\u00e0m th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh v\u00e0o b\u1ea3n sao ch\u1ee5p; Ph\u00e2n lo\u1ea1i, \u0111\u00f3ng th\u00e0nh t\u1eadp nh\u01b0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00e1c. Ch\u1ee9ng t\u1eeb sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n sao ch\u1ee5p, Tr\u01b0\u1edfng Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd v\u00e0 c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee9ng t\u1eeb sao ch\u1ee5p \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i.<\/FONT><\/P>

2. S\u1ed5 k\u1ebf to\u00e1n: <\/FONT><\/P>

Sau khi ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd, ti\u1ebfn h\u00e0nh sao ch\u1ee5p l\u1ea1i, ti\u1ebfn h\u00e0nh k\u00fd x\u00e1c nh\u1eadn nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Ri\u00eang s\u1ed5 k\u1ebf to\u00e1n n\u0103m hi\u1ec7n t\u1ea1i (n\u0103m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i) sau khi sao ch\u1ee5p xong ph\u1ea3i ti\u1ebfn h\u00e0nh kho\u00e1 s\u1ed5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 \u0111\u1ebfn cu\u1ed1i ng\u00e0y tr\u01b0\u1edbc khi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 chuy\u1ec3n s\u1ed1 li\u1ec7u sang s\u1ed5 k\u1ebf to\u00e1n m\u1edbi.<\/FONT><\/P>

3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/FONT><\/P>

Ti\u1ebfn h\u00e0nh sao ch\u1ee5p l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/FONT><\/P>

4. Nh\u1eefng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, sau khi ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea theo t\u1eebng lo\u1ea1i, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd v\u00e0 ti\u1ebfp t\u1ee5c l\u01b0u tr\u1eef c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u m\u1edbi sao ch\u1ee5p l\u1ea1i.<\/FONT><\/P>

5. D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ti\u1ec1n qu\u1ef9 c\u1ee7a \u0111\u01a1n v\u1ecb sau thi\u1ec7t h\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan, \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u00e3 ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u1edbi th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea, b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan qu\u1ea3n l\u00fd, c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u0111o\u00e0n th\u1ec3, x\u00e3 h\u1ed9i.<\/FONT><\/P>

\u0110i\u1ec1u 12. Ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c b\u1ecb m\u1ea5t<\/FONT><\/B><\/P>

1. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u b\u1ecb m\u1ea5t, ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 xin sao ch\u1ee5p l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u n\u00e0y v\u00e0 ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 sao ch\u1ee5p.<\/FONT><\/P>

2. D\u1ef1a v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c \u1edf th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t c\u00f2n l\u01b0u \u1edf c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o. C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ti\u1ec1n qu\u1ef9 \u1edf th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea sau khi b\u1ecb thi\u1ec7t h\u1ea1i, s\u1ed1 li\u1ec7u x\u00e1c nh\u1eadn, \u0111\u1ed1i chi\u1ebfu n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m sau khi b\u1ecb thi\u1ec7t h\u1ea1i l\u00e0m c\u0103n c\u1ee9 chuy\u1ec3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n m\u1edbi.<\/FONT><\/P>

3. \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u b\u1ecb m\u1ea5t, ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 sao ch\u1ee5p th\u00ec Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u1eadp t\u1edd khai v\u00e0 x\u00e1c nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u00edt nh\u1ea5t 02 ng\u01b0\u1eddi thu\u1ed9c Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd (Tr\u01b0\u1edfng Ban v\u00e0 01 th\u00e0nh vi\u00ean Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n) v\u00e0 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t trong c\u00e1c \u0111\u1ea1i di\u1ec7n c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan (n\u1ebfu c\u00f3). Ng\u01b0\u1eddi x\u00e1c nh\u1eadn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c x\u00e1c nh\u1eadn c\u1ee7a m\u00ecnh.<\/FONT><\/P>

4. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t, ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i ho\u00e0n to\u00e0n m\u00e0 kh\u00f4ng c\u00f2n t\u00e0i li\u1ec7u \u0111\u1ec3 sao ch\u1ee5p, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u, k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ti\u1ec1n qu\u1ef9 sau khi b\u1ecb thi\u1ec7t h\u1ea1i v\u00e0 s\u1ed1 li\u1ec7u x\u00e1c nh\u1eadn \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan l\u00e0m s\u1ed1 d\u01b0 \u0111\u1ec3 chuy\u1ec3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n m\u1edbi. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u1eadp l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 n\u1ed9p l\u00ean c\u1ea5p tr\u00ean.<\/FONT><\/P>

Ch\u01b0\u01a1ng III – <\/FONT><\/B><\/P>

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/FONT><\/B><\/P>

\u0110i\u1ec1u 13. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/FONT><\/B><\/P>

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh. <\/FONT><\/P>

2. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 145\/1999\/TT-BTC ng\u00e0y 14\/12\/1999 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb l\u0169 l\u1ee5t thu\u1ed9c c\u00e1c t\u1ec9nh mi\u1ec1n Trung.  <\/FONT><\/P>

\u0110i\u1ec1u 14. Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/FONT><\/B><\/P>

1. C\u00e1c B\u1ed9, c\u00e1c ng\u00e0nh v\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o tri\u1ec3n khai vi\u1ec7c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng. <\/FONT><\/P>

2. S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh.<\/FONT><\/P>

3. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 t\u00e0i li\u1ec7u b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u1ea5t h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd.\/.<\/FONT><\/P>

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N\u01a1i nh\u1eadn:
<\/FONT><\/I><\/B>– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c Ph\u00f3 TTCP;
– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;
– To\u00e0 \u00e1n Nh\u00e2n d\u00e2n t\u1ed1i cao;
– VP BC\u0110 TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
– Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n t\u1ed1i cao;
– C\u00e1c c\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
– UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
– C\u00f4ng b\u00e1o;
– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
– C\u00e1c T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VAA), H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA);
– Website Ch\u00ednh ph\u1ee7;
– Website B\u1ed9 T\u00e0i ch\u00ednh;
– L\u01b0u VT, V\u1ee5 C\u0110KT .<\/FONT><\/SPAN><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/B>
<\/FONT>TH\u1ee8 TR\u01af\u1edeNG
<\/B>

(\u0111\u00e3 k\u00fd)<\/I>

Tr\u1ea7n Xu\u00e2n H\u00e0<\/B><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

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PH\u1ee4 L\u1ee4C 01<\/FONT><\/SPAN><\/B><\/P>

\u0110\u01a1n v\u1ecb:……………….<\/FONT><\/SPAN><\/B><\/P><\/TD>

M\u1eabu s\u1ed1 01\/TLKT
<\/SPAN><\/B>(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1: 96\/2010\/TT \u2013BTC ng\u00e0y 05\/7\/2010 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng BTC)<\/SPAN><\/I><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

<\/FONT><\/SPAN><\/B> <\/P>

BI\u00caN B\u1ea2N KI\u1ec2M K\u00ca T\u00c0I LI\u1ec6U K\u1ebe TO\u00c1N B\u1eca H\u1ee6Y HO\u1ea0I, B\u1eca M\u1ea4T
<\/SPAN><\/B>DO C\u00c1C NGUY\u00caN NH\u00c2N KH\u00c1CH QUAN<\/SPAN><\/B><\/FONT><\/P>

Ng\u00e0y …..th\u00e1ng…… n\u0103m ……<\/FONT><\/SPAN><\/I><\/P>

S\u1ed1: ………….<\/FONT><\/SPAN><\/P>

C\u0103n c\u1ee9  Quy\u1ebft \u0111\u1ecbnh s\u1ed1 :……..ng\u00e0y ……th\u00e1ng ……n\u0103m…… c\u1ee7a ……………………………….<\/FONT><\/SPAN><\/P>

……………………………………………………….V\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i, b\u1ecb m\u1ea5t b\u1edfi l\u00fd do:………………….. (Thi\u00ean tai, ch\u00e1y, b\u1ecb m\u1ea5t, b\u1ecb m\u1ed1i m\u1ecdt, b\u1ecb m\u1ee5c n\u00e1t).<\/FONT><\/SPAN><\/P>

I- Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n g\u1ed3m: <\/FONT><\/SPAN><\/B><\/P>

\u00d4ng\/B\u00e0: ……………………….Ch\u1ee9c v\u1ee5………………\u0110\u1ea1i di\u1ec7n ………………………… Tr\u01b0\u1edfng ban<\/FONT><\/SPAN><\/P>

\u00d4ng\/B\u00e0:………………………..Ch\u1ee9c v\u1ee5………………\u0110\u1ea1i di\u1ec7n ………………………… Th\u00e0nh vi\u00ean<\/FONT><\/SPAN><\/P>

\u00d4ng\/B\u00e0: ……………………….Ch\u1ee9c v\u1ee5………………\u0110\u1ea1i di\u1ec7n ………………………… Th\u00e0nh vi\u00ean<\/FONT><\/SPAN><\/P>

II- Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i, b\u1ecb m\u1ea5t do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan, k\u1ebft qu\u1ea3 nh\u01b0 sau:<\/FONT><\/SPAN><\/B><\/P>

STT<\/FONT><\/SPAN><\/B><\/P><\/TD>

Lo\u1ea1i t\u00e0i li\u1ec7u<\/FONT><\/SPAN><\/B><\/P>

M\u1ee9c \u0111\u1ed9 b\u1ecb hu\u1ef7 ho\u1ea1i<\/FONT><\/SPAN><\/B><\/P><\/TD>

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/FONT><\/SPAN><\/B><\/P><\/TD>

S\u1ed5 k\u1ebf to\u00e1n<\/FONT><\/SPAN><\/B><\/P><\/TD>

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/FONT><\/SPAN><\/B><\/P><\/TD>

Kh\u00e1c<\/FONT><\/SPAN><\/B><\/P><\/TD><\/TR>

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1<\/FONT><\/SPAN><\/P><\/TD>

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T\u00e0i li\u1ec7u c\u00f2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c<\/FONT><\/SPAN><\/P>

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2<\/FONT><\/SPAN><\/P>

<\/FONT><\/SPAN> <\/P><\/TD>

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T\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c<\/FONT><\/SPAN><\/P>

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<\/FONT><\/SPAN><\/B> <\/P><\/TD>

<\/FONT><\/SPAN><\/B> <\/P><\/TD><\/TR>

<\/FONT><\/SPAN> <\/P>

3<\/FONT><\/SPAN><\/P><\/TD>

<\/FONT><\/SPAN> <\/P>

T\u00e0i li\u1ec7u b\u1ecb m\u1ea5t<\/FONT><\/SPAN><\/P>

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III – K\u1ebft lu\u1eadn c\u1ee7a Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n :<\/FONT><\/B><\/P>

…………………………………………………………………………………………………………………………..<\/FONT><\/SPAN><\/P>

………………………………………………………………………………………………………………………….<\/FONT><\/SPAN><\/P>

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<\/FONT><\/SPAN><\/B> <\/P>

Ng\u01b0\u1eddi l\u1eadp<\/FONT><\/SPAN><\/B><\/P><\/TD>

<\/FONT><\/SPAN><\/B> <\/P>

K\u1ebf to\u00e1n tr\u01b0\u1edfng
(ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n) <\/FONT><\/SPAN><\/B><\/P><\/TD>

…, ng\u00e0y … th\u00e1ng … n\u0103m …<\/FONT><\/SPAN><\/P>

Tr\u01b0\u1edfng ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/FONT><\/SPAN><\/B><\/P><\/TD><\/TR>

(K\u00fd, h\u1ecd t\u00ean)<\/FONT><\/SPAN><\/I><\/P><\/TD>

(K\u00fd, h\u1ecd t\u00ean)<\/FONT><\/SPAN><\/I><\/P><\/TD>

(K\u00fd, h\u1ecd t\u00ean)<\/FONT><\/SPAN><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

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