{"id":16389,"date":"2026-08-05T02:51:48","date_gmt":"2026-08-05T02:51:48","guid":{"rendered":"https:\/\/mva.vn\/?p=16389"},"modified":"2026-08-05T02:51:48","modified_gmt":"2026-08-05T02:51:48","slug":"muc-xu-phat-doi-voi-hanh-vi-su-dung-hoa-don-khong-hop-phap","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/muc-xu-phat-doi-voi-hanh-vi-su-dung-hoa-don-khong-hop-phap\/","title":{"rendered":"M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m nh\u1eb1m tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi m\u1ee9c ti\u1ec1n ph\u1ea1t cao, \u0111\u1ed3ng th\u1eddi c\u00f2n b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u ph\u1ea1m t\u1ed9i. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 th\u1ebf n\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 c\u00e1c ch\u1ebf t\u00e0i \u00e1p d\u1ee5ng \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

I. H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 g\u00ec?<\/h2>\n
\"M\u1ee9c
M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/figcaption><\/figure>\n

1.1. H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/h3>\n

Theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ch\u1eb3ng h\u1ea1n nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/p>\n

1.2. S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/h3>\n

H\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

    \n
  • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3.<\/li>\n
  • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/li>\n
  • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c tr\u00e1i quy \u0111\u1ecbnh.<\/li>\n
  • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c chi ph\u00ed kh\u00f4ng c\u00f3 th\u1eadt.<\/li>\n<\/ul>\n

    C\u00e1c h\u00e0nh vi n\u00e0y \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

    1.3. Ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n l\u1eadp sai<\/h3>\n

    Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00f3a \u0111\u01a1n l\u1eadp sai \u0111\u1ec1u l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

      \n
    • Sai t\u00ean ng\u01b0\u1eddi mua.<\/li>\n
    • Sai \u0111\u1ecba ch\u1ec9.<\/li>\n
    • Sai m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n
    • Sai \u0111\u01a1n gi\u00e1 ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n<\/ul>\n

      Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, kh\u00f4ng m\u1eb7c nhi\u00ean b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n

      II. M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/h2>\n

      2.1. M\u1ee9c ph\u1ea1t ti\u1ec1n<\/h3>\n

      Theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong> (\u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1ea1i V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 15\/VBHN-BTC n\u0103m 2026), h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\n

      2.2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/h3>\n

      Ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t ti\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f2n ph\u1ea3i:<\/p>\n

        \n
      • Bu\u1ed9c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y.<\/li>\n<\/ul>\n

        2.3. C\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd th\u00eam<\/h3>\n

        N\u1ebfu h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec ngo\u00e0i x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f2n c\u00f3 th\u1ec3:<\/p>\n

          \n
        • B\u1ecb truy thu thu\u1ebf.<\/li>\n
        • B\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n
        • B\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai ho\u1eb7c tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh t\u1ed9i ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/li>\n<\/ul>\n

          III. Nh\u1eefng h\u00e0nh vi th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t<\/h2>\n

          3.1. Mua h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c chi ph\u00ed<\/h3>\n

          Doanh nghi\u1ec7p mua h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf nh\u1eb1m t\u0103ng chi ph\u00ed ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

          3.2. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh<\/h3>\n

          Ti\u1ebfp t\u1ee5c k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c h\u1ea1ch to\u00e1n chi ph\u00ed t\u1eeb h\u00f3a \u0111\u01a1n do doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh ph\u00e1t h\u00e0nh.<\/p>\n

          3.3. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3<\/h3>\n

          L\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3 \u0111\u1ec3 k\u00ea khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c thanh to\u00e1n l\u00e0 h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

          IV. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m?<\/h2>\n

          4.1. Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n<\/h3>\n

          Tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf ho\u1eb7c h\u1ea1ch to\u00e1n chi ph\u00ed, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra:<\/p>\n

            \n
          • M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n.<\/li>\n
          • T\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
          • Th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
          • T\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a n\u1ed9i dung h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n

            4.2. L\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 giao d\u1ecbch<\/h3>\n

            H\u1ed3 s\u01a1 c\u1ea7n l\u01b0u g\u1ed3m:<\/p>\n

              \n
            • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
            • Phi\u1ebfu giao nh\u1eadn h\u00e0ng.<\/li>\n
            • Bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/li>\n
            • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
            • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

              Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap ch\u1ee9ng minh giao d\u1ecbch l\u00e0 c\u00f3 th\u1eadt khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

              4.3. Kh\u00f4ng mua b\u00e1n h\u00f3a \u0111\u01a1n<\/h3>\n

              Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng mua b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed, v\u00ec \u0111\u00e2y l\u00e0 h\u00e0nh vi c\u00f3 m\u1ee9c x\u1eed ph\u1ea1t r\u1ea5t n\u1eb7ng v\u00e0 c\u00f2n c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/p>\n

              V. M\u1ed9t s\u1ed1 l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n<\/h2>\n

              5.1. \u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi k\u00ea khai<\/h3>\n

              K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa:<\/p>\n

                \n
              • H\u00f3a \u0111\u01a1n.<\/li>\n
              • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
              • H\u1ed3 s\u01a1 giao nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

                5.2. Th\u01b0\u1eddng xuy\u00ean tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/h3>\n

                N\u00ean ki\u1ec3m tra t\u00ecnh tr\u1ea1ng h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi k\u00ea khai \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n

                5.3. Ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n sai s\u00f3t<\/h3>\n

                N\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi b\u00ean b\u00e1n v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi, tr\u00e1nh ph\u00e1t sinh c\u00e1c ch\u1ebf t\u00e0i nghi\u00eam tr\u1ecdng.<\/p>\n

                VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                6.1. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 bao nhi\u00eau?<\/h3>\n

                Theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t ti\u1ec1n l\u00e0 t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng<\/strong>, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh.<\/p>\n

                6.2. C\u00f3 ch\u1ec9 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng?<\/h3>\n

                Kh\u00f4ng. N\u1ebfu h\u00e0nh vi l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf th\u00ec c\u00f2n c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 t\u00f9y t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/p>\n

                6.3. H\u00f3a \u0111\u01a1n ghi sai th\u00f4ng tin c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p kh\u00f4ng?<\/h3>\n

                Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Nhi\u1ec1u sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ph\u00e9p x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh, kh\u00f4ng b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n

                VII. K\u1ebft lu\u1eadn<\/h2>\n

                M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/strong> hi\u1ec7n nay l\u00e0 t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng<\/strong> theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c x\u1eed l\u00fd h\u00ecnh s\u1ef1 n\u1ebfu h\u00e0nh vi vi ph\u1ea1m g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng. V\u00ec v\u1eady, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n, l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 giao d\u1ecbch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>","protected":false},"excerpt":{"rendered":"

                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9..<\/p>\n","protected":false},"author":1,"featured_media":16390,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t l\u00e0 bao nhi\u00eau? 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