{"id":16820,"date":"2026-09-03T03:01:38","date_gmt":"2026-09-03T03:01:38","guid":{"rendered":"https:\/\/mva.vn\/?p=16820"},"modified":"2026-09-03T03:01:38","modified_gmt":"2026-09-03T03:01:38","slug":"vi-pham-cung-cap-thong-tin-ve-thue-hoa-don-bi-phat","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/vi-pham-cung-cap-thong-tin-ve-thue-hoa-don-bi-phat\/","title":{"rendered":"Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau?"},"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>

Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. T\u1eeb ng\u00e0y 21\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung quy \u0111\u1ecbnh x\u1eed ph\u1ea1t m\u1edbi. Quy \u0111\u1ecbnh n\u00e0y t\u1eadp trung v\u00e0o th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf. M\u1ee9c ph\u1ea1t cao nh\u1ea5t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh m\u1edbi v\u1edbi c\u00e1c h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin th\u00f4ng th\u01b0\u1eddng.<\/em><\/p>\n

I. Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau?<\/h2>\n
\"Vi
Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau?<\/figcaption><\/figure>\n

1.1. M\u1ee9c ph\u1ea1t cao nh\u1ea5t l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

Theo quy \u0111\u1ecbnh m\u1edbi, h\u00e0nh vi vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/strong>. M\u1ee9c ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng cho nh\u1eefng h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng. C\u1ee5 th\u1ec3, ng\u01b0\u1eddi vi ph\u1ea1m kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c l\u00e0 th\u00f4ng \u0111\u1ed3ng ho\u1eb7c bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ee9c ph\u1ea1t cao nh\u1ea5t trong nh\u00f3m h\u00e0nh vi \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh n\u00e0y. Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf \u0111\u1ec1u b\u1ecb ph\u1ea1t 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

1.2. Quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 21\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c ngay t\u1eeb ng\u00e0y ban h\u00e0nh. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. \u0110\u1ed3ng th\u1eddi, ngh\u1ecb \u0111\u1ecbnh ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

N\u1ed9i dung m\u1edbi t\u1eadp trung v\u00e0o h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

II. C\u00e1c m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf<\/h2>\n

2.1. Ph\u1ea1t t\u1eeb 10 tri\u1ec7u \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

H\u00e0nh vi cung c\u1ea5p th\u00f4ng tin qu\u00e1 th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 10 tri\u1ec7u \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/strong>. M\u1ee9c ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng khi th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin b\u1ecb ch\u1eadm t\u1eeb 05 ng\u00e0y tr\u1edf l\u00ean. Th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ed9i dung th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf. Vi\u1ec7c ch\u1eadm cung c\u1ea5p th\u00f4ng tin c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 hi\u1ec3u th\u1eddi h\u1ea1n theo ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n

2.2. Ph\u1ea1t t\u1eeb 30 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

M\u1ee9c ph\u1ea1t t\u1eeb 30 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng<\/strong> \u00e1p d\u1ee5ng khi th\u00f4ng tin cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u0169ng thu\u1ed9c nh\u00f3m n\u00e0y.<\/p>\n

Th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ed9i dung ph\u1ea3i ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra d\u1eef li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi. Vi\u1ec7c r\u00e0 so\u00e1t gi\u00fap h\u1ea1n ch\u1ebf sai l\u1ec7ch th\u00f4ng tin.<\/p>\n

C\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, ph\u00e1p ch\u1ebf v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u n\u00ean ph\u1ed1i h\u1ee3p khi c\u1ea7n thi\u1ebft.<\/p>\n

2.3. Ph\u1ea1t t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

\u0110\u00e2y l\u00e0 khung ph\u1ea1t cao nh\u1ea5t \u0111\u1ed1i v\u1edbi nh\u00f3m h\u00e0nh vi n\u00e0y.<\/p>\n

M\u1ee9c ph\u1ea1t t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/strong> \u00e1p d\u1ee5ng trong hai tr\u01b0\u1eddng h\u1ee3p ch\u00ednh.<\/p>\n

Th\u1ee9 nh\u1ea5t, kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb khi h\u1ebft th\u1eddi h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n c\u0169ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1.<\/p>\n

Th\u1ee9 hai, th\u00f4ng \u0111\u1ed3ng ho\u1eb7c bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. H\u00e0nh vi n\u00e0y nh\u1eb1m ng\u0103n c\u1ea3n c\u01a1 quan thu\u1ebf thu th\u1eadp ho\u1eb7c x\u00e1c minh th\u00f4ng tin.<\/p>\n

\u0110\u00e2y l\u00e0 nh\u1eefng h\u00e0nh vi c\u00f3 t\u00ednh ch\u1ea5t nghi\u00eam tr\u1ecdng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t th\u1eadn tr\u1ecdng khi nh\u1eadn y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin.<\/p>\n

III. Nh\u1eefng th\u00f4ng tin n\u00e0o c\u00f3 th\u1ec3 ph\u1ea3i cung c\u1ea5p?<\/h2>\n

3.1. Th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf<\/h3>\n

Quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng v\u1edbi th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf.<\/p>\n

Vi\u1ec7c trao \u0111\u1ed5i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/p>\n

C\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf c\u0169ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u0103n c\u1ee9 c\u1ee7a y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o n\u1ed9i dung y\u00eau c\u1ea7u \u0111\u01a1n l\u1ebb.<\/p>\n

3.2. Th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin theo th\u1ea9m quy\u1ec1n.<\/p>\n

Th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u00fang th\u1eddi h\u1ea1n. N\u1ed9i dung c\u0169ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u l\u1ea1i y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/p>\n

Vi\u1ec7c l\u01b0u tr\u1eef c\u0169ng gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi ph\u00e1t sinh v\u1ea5n \u0111\u1ec1.<\/p>\n

3.3. Th\u00f4ng tin ph\u1ee5c v\u1ee5 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

Th\u00f4ng tin c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 c\u1ea7n d\u1eef li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c x\u00e1c minh c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p trong ph\u1ea1m vi quy \u0111\u1ecbnh.<\/p>\n

N\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, doanh nghi\u1ec7p n\u00ean ph\u1ea3n h\u1ed3i b\u1eb1ng v\u0103n b\u1ea3n. C\u00e1ch n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 n\u1ed9i dung c\u1ea7n th\u1ef1c hi\u1ec7n.<\/p>\n

IV. Khi n\u00e0o b\u1ecb ph\u1ea1t 100 tri\u1ec7u \u0111\u1ed3ng?<\/h2>\n

4.1. Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u ti\u00ean l\u00e0 kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n

C\u1ee5 th\u1ec3, doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n. Th\u1eddi gian gia h\u1ea1n c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n

N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i th\u1eddi h\u1ea1n. Vi\u1ec7c ch\u1eadm x\u1eed l\u00fd c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro x\u1eed ph\u1ea1t.<\/p>\n

4.2. Th\u00f4ng \u0111\u1ed3ng ho\u1eb7c bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai li\u00ean quan \u0111\u1ebfn h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng ho\u1eb7c bao che.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a h\u00e0nh vi l\u00e0 ng\u0103n c\u1ea3n c\u01a1 quan thu\u1ebf thu th\u1eadp th\u00f4ng tin. H\u00e0nh vi c\u0169ng c\u00f3 th\u1ec3 nh\u1eb1m ng\u0103n c\u1ea3n vi\u1ec7c x\u00e1c minh th\u00f4ng tin.<\/p>\n

M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

\u0110\u00e2y l\u00e0 h\u00e0nh vi c\u00f3 t\u00ednh ch\u1ea5t nghi\u00eam tr\u1ecdng h\u01a1n vi\u1ec7c ch\u1eadm cung c\u1ea5p th\u00f4ng tin.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t khi ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n

V. Ph\u00e2n bi\u1ec7t c\u00e1c h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf<\/h2>\n

5.1. Ch\u1eadm cung c\u1ea5p th\u00f4ng tin<\/h3>\n

Ch\u1eadm cung c\u1ea5p th\u00f4ng tin l\u00e0 h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n

N\u1ebfu ch\u1eadm t\u1eeb 05 ng\u00e0y tr\u1edf l\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n

M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o nh\u00f3m h\u00e0nh vi v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n

Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra ch\u00ednh x\u00e1c th\u1eddi h\u1ea1n ghi trong y\u00eau c\u1ea7u.<\/p>\n

5.2. Cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c<\/h3>\n

Th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh x\u00e1c minh.<\/p>\n

Do \u0111\u00f3, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ri\u00eang cho h\u00e0nh vi n\u00e0y.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra d\u1eef li\u1ec7u tr\u01b0\u1edbc khi cung c\u1ea5p. Nh\u1eefng th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c minh n\u00ean \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i.<\/p>\n

Kh\u00f4ng n\u00ean cung c\u1ea5p th\u00f4ng tin theo suy \u0111o\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.<\/p>\n

5.3. Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin<\/h3>\n

Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin c\u00f3 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m cao h\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

N\u1ebfu kh\u00f4ng cung c\u1ea5p sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, n\u1ebfu qu\u00e1 15 ng\u00e0y sau khi h\u1ebft h\u1ea1n, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/p>\n

VI. Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb bu\u1ed9c cung c\u1ea5p l\u1ea1i kh\u00f4ng?<\/h2>\n

6.1. Bu\u1ed9c cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/h3>\n

Ngo\u00e0i ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c.<\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ph\u1ea3i cung c\u1ea5p l\u1ea1i th\u00f4ng tin.<\/p>\n

Th\u00f4ng tin b\u1ed5 sung ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n

Bi\u1ec7n ph\u00e1p n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd.<\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng n\u00ean cho r\u1eb1ng n\u1ed9p ti\u1ec1n ph\u1ea1t l\u00e0 k\u1ebft th\u00fac ngh\u0129a v\u1ee5.<\/p>\n

6.2. Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1eafc ph\u1ee5c<\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1eafc ph\u1ee5c theo quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/p>\n

Vi\u1ec7c cung c\u1ea5p l\u1ea1i th\u00f4ng tin c\u1ea7n \u0111\u00fang n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>\n

Doanh nghi\u1ec7p n\u00ean l\u01b0u l\u1ea1i t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5.<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 c\u1ea7n s\u1eed d\u1ee5ng khi gi\u1ea3i tr\u00ecnh ho\u1eb7c ki\u1ec3m tra sau \u0111\u00f3.<\/p>\n

VII. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec khi nh\u1eadn y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin?<\/h2>\n

7.1. Ki\u1ec3m tra n\u1ed9i dung y\u00eau c\u1ea7u<\/h3>\n

Ngay khi nh\u1eadn y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra n\u1ed9i dung.<\/p>\n

C\u00e1c th\u00f4ng tin c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m:<\/p>\n

    \n
  • \n

    C\u01a1 quan ban h\u00e0nh y\u00eau c\u1ea7u.<\/p>\n<\/li>\n

  • \n

    Ng\u01b0\u1eddi ho\u1eb7c b\u1ed9 ph\u1eadn g\u1eedi y\u00eau c\u1ea7u.<\/p>\n<\/li>\n

  • \n

    N\u1ed9i dung th\u00f4ng tin c\u1ea7n cung c\u1ea5p.<\/p>\n<\/li>\n

  • \n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a y\u00eau c\u1ea7u.<\/p>\n<\/li>\n

  • \n

    Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n.<\/p>\n<\/li>\n

  • \n

    Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p th\u00f4ng tin.<\/p>\n<\/li>\n<\/ul>\n

    Vi\u1ec7c ki\u1ec3m tra gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u00e1ch nhi\u1ec7m.<\/p>\n

    7.2. Ph\u00e2n c\u00f4ng b\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch<\/h3>\n

    Doanh nghi\u1ec7p n\u00ean ph\u00e2n c\u00f4ng m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u1ea7u m\u1ed1i.<\/p>\n

    B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u01b0\u1eddng gi\u1eef nhi\u1ec1u d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 th\u00f4ng tin c\u00f3 th\u1ec3 thu\u1ed9c b\u1ed9 ph\u1eadn kh\u00e1c.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n

    Vi\u1ec7c ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ecf s\u00f3t th\u1eddi h\u1ea1n.<\/p>\n

    7.3. R\u00e0 so\u00e1t d\u1eef li\u1ec7u tr\u01b0\u1edbc khi cung c\u1ea5p<\/h3>\n

    D\u1eef li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra tr\u01b0\u1edbc khi g\u1eedi.<\/p>\n

    Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1edbi h\u1ed3 s\u01a1 k\u1ebf to\u00e1n. C\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/p>\n

    N\u1ebfu ph\u00e1t hi\u1ec7n d\u1eef li\u1ec7u ch\u01b0a th\u1ed1ng nh\u1ea5t, doanh nghi\u1ec7p c\u1ea7n x\u00e1c minh tr\u01b0\u1edbc.<\/p>\n

    Kh\u00f4ng n\u00ean g\u1eedi th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra ch\u1ec9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00fang h\u1ea1n.<\/p>\n

    VIII. L\u01b0u \u00fd v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n<\/h2>\n

    8.1. Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0nh vi \u0111\u1ec1u b\u1ecb ph\u1ea1t 100 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n

    M\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c khung ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

    Doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u \u0111\u00e2y l\u00e0 m\u1ee9c ph\u1ea1t chung cho m\u1ecdi vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin.<\/p>\n

    C\u00e1c h\u00e0nh vi kh\u00e1c c\u00f3 th\u1ec3 c\u00f3 khung ph\u1ea1t ri\u00eang.<\/p>\n

    V\u00ed d\u1ee5, Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP quy \u0111\u1ecbnh nhi\u1ec1u m\u1ee9c ph\u1ea1t kh\u00e1c nhau \u0111\u1ed1i v\u1edbi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n

    8.2. Vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n c\u00f3 khung ph\u1ea1t ri\u00eang<\/h3>\n

    C\u00e1c h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n

    M\u1ee9c ph\u1ea1t ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n v\u00e0 lo\u1ea1i giao d\u1ecbch.<\/p>\n

    Theo quy \u0111\u1ecbnh m\u1edbi, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin v\u1edbi h\u00e0nh vi vi ph\u1ea1m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n

    8.3. C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u0103n c\u1ee9 x\u1eed ph\u1ea1t<\/h3>\n

    M\u1ed9t h\u00e0nh vi c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    Tuy nhi\u00ean, ph\u00e1p lu\u1eadt c\u00f3 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh h\u00e0nh vi v\u00e0 \u0111i\u1ec1u kho\u1ea3n x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a h\u00e0nh vi.<\/p>\n

    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111i\u1ec1u kho\u1ea3n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng sai m\u1ee9c ph\u1ea1t.<\/p>\n

    IX. V\u00ed d\u1ee5 v\u1ec1 vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf<\/h2>\n

    9.1. V\u00ed d\u1ee5 ch\u1eadm cung c\u1ea5p th\u00f4ng tin<\/h3>\n

    C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p m\u1ed9t s\u1ed1 th\u00f4ng tin ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu\u1ebf.<\/p>\n

    Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

    Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n. Th\u1eddi gian ch\u1eadm \u0111\u00e3 v\u01b0\u1ee3t qu\u00e1 05 ng\u00e0y.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 thu\u1ed9c khung ph\u1ea1t t\u1eeb 10 tri\u1ec7u \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

    9.2. V\u00ed d\u1ee5 kh\u00f4ng cung c\u1ea5p th\u00f4ng tin k\u00e9o d\u00e0i<\/h3>\n

    C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/p>\n

    Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>\n

    Sau khi h\u1ebft th\u1eddi h\u1ea1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c kh\u00f4ng cung c\u1ea5p trong 15 ng\u00e0y.<\/p>\n

    N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 50 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

    Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u.<\/p>\n

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

    Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ee7a h\u00e0nh vi. Theo quy \u0111\u1ecbnh m\u1edbi, m\u1ee9c ph\u1ea1t cao nh\u1ea5t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/strong>. M\u1ee9c ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng v\u1edbi h\u00e0nh vi kh\u00f4ng cung c\u1ea5p th\u00f4ng tin sau 15 ng\u00e0y. H\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che c\u0169ng thu\u1ed9c khung ph\u1ea1t n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin. D\u1eef li\u1ec7u g\u1eedi c\u01a1 quan thu\u1ebf c\u0169ng ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p n\u00ean ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh m\u1edbi v\u1edbi c\u00e1c vi ph\u1ea1m h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng. M\u1ed7i h\u00e0nh vi c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t \u0111i\u1ec1u kho\u1ea3n v\u00e0 khung ph\u1ea1t kh\u00e1c nhau. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t y\u00eau c\u1ea7u gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf.<\/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.Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh..<\/p>\n","protected":false},"author":1,"featured_media":16821,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Vi ph\u1ea1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t t\u1ed1i \u0111a bao nhi\u00eau? 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