{"id":8327,"date":"2026-04-24T09:31:37","date_gmt":"2026-04-24T02:31:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8327"},"modified":"2026-10-05T17:16:29","modified_gmt":"2026-10-05T10:16:29","slug":"toi-vi-pham-ve-quy-dinh-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/","title":{"rendered":"T\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1"},"content":{"rendered":"<p style=\"text-align: justify;\">T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng l\u00e0 t\u1ed9i danh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 221 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>H\u00e0nh vi: Gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; \u00e9p bu\u1ed9c ho\u1eb7c d\u1ee5 d\u1ed7 ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt; \u0111\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n; h\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n l\u01b0u tr\u1eef; l\u1eadp t\u1eeb hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean.<\/li>\n<li>C\u0103n c\u1ee9 \u0110i\u1ec1u 221 B\u1ed9 Lu\u1eadt H\u00ecnh s\u1ef1: Ng\u01b0\u1eddi l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi tr\u00ean g\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng b\u1ecb truy c\u1ee9u. M\u1ee9c d\u01b0\u1edbi 100 tri\u1ec7u v\u1eabn b\u1ecb truy c\u1ee9u n\u1ebfu \u0111\u00e3 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n vi ph\u1ea1m.<\/li>\n<li>M\u1ee9c x\u1eed l\u00fd: C\u1ea3i t\u1ea1o kh\u00f4ng giam gi\u1eef \u0111\u1ebfn 3 n\u0103m ho\u1eb7c t\u00f9 1 &#8211; 5 n\u0103m; t\u00f9 3 &#8211; 12 n\u0103m n\u1ebfu v\u00ec v\u1ee5 l\u1ee3i, c\u00f3 t\u1ed5 ch\u1ee9c, th\u1ee7 \u0111o\u1ea1n tinh vi ho\u1eb7c thi\u1ec7t h\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 1 t\u1ef7; t\u00f9 10 &#8211; 20 n\u0103m n\u1ebfu thi\u1ec7t h\u1ea1i t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. C\u00f3 th\u1ec3 b\u1ecb c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh 1 &#8211; 5 n\u0103m, ho\u1eb7c t\u1ecbch thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ban_chat_phap_ly_cua_Toi_vi_pham_quy_dinh_ve_ke_toan\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Cac_hanh_vi_cau_thanh_toi_vi_pham_ve_quy_dinh_ke_toan\" >C\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Gia_mao_khai_man_hoac_thoa_thuan_ep_buoc_nguoi_khac_gia_mao_chung_tu\" >Gi\u1ea3 m\u1ea1o, khai man ho\u1eb7c th\u1ecfa thu\u1eadn, \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Co_y_bo_ngoai_so_ke_toan_tai_san_nguon_von_kinh_phi\" >C\u1ed1 \u00fd b\u1ecf ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, kinh ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Huy_bo_hoac_co_y_lam_hu_hong_tai_lieu_ke_toan_truoc_thoi_han\" >H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Lap_hai_he_thong_so_ke_toan_tai_chinh_tro_len\" >L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Xac_nhan_hoac_lap_bao_cao_tai_chinh_sai_lech\" >X\u00e1c nh\u1eadn ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_hinh_phat_cho_toi_vi_pham_ve_quy_dinh_ke_toan\" >Khung h\u00ecnh ph\u1ea1t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_1_Hinh_phat_khoi_diem\" >Khung 1: H\u00ecnh ph\u1ea1t kh\u1edfi \u0111i\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_2_Cac_tinh_tiet_tang_nang\" >Khung 2: C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khung_3_Hau_qua_dac_biet_nghiem_trong\" >Khung 3: H\u1eadu qu\u1ea3 \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Hinh_phat_bo_sung\" >H\u00ecnh ph\u1ea1t b\u1ed5 sung<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Toi_che_giau_toi_pham_va_khong_to_giac_toi_pham_ke_toan\" >T\u1ed9i che gi\u1ea5u t\u1ed9i ph\u1ea1m v\u00e0 kh\u00f4ng t\u1ed1 gi\u00e1c t\u1ed9i ph\u1ea1m k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Phan_tich_su_khac_biet_giua_sai_pham_Ke_toan_va_Thue\" >Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa sai ph\u1ea1m K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Quy_trinh_ra_soat_va_phong_tranh_rui_ro_phap_ly\" >Quy tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ket_luan\" >K\u00e9t lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Hoi_dap_ve_toi_vi_pham_ve_quy_dinh_ke_toan\" >H\u1ecfi \u0111\u00e1p v\u1ec1 t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Neu_toi_thuc_hien_hanh_vi_theo_chi_dao_cua_Giam_doc_toi_co_pham_toi_khong\" >N\u1ebfu t\u00f4i th\u1ef1c hi\u1ec7n h\u00e0nh vi theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Gi\u00e1m \u0111\u1ed1c, t\u00f4i c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Sai_sot_vo_y_trong_qua_trinh_hach_toan_co_bi_coi_la_toi_pham_hinh_su_khong\" >Sai s\u00f3t v\u00f4 \u00fd trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00f3 b\u1ecb coi l\u00e0 t\u1ed9i ph\u1ea1m h\u00ecnh s\u1ef1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Khi_nao_hanh_vi_vi_pham_ke_toan_chuyen_tu_xu_phat_hanh_chinh_sang_hinh_su\" >Khi n\u00e0o h\u00e0nh vi vi ph\u1ea1m k\u1ebf to\u00e1n chuy\u1ec3n t\u1eeb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh sang h\u00ecnh s\u1ef1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/toi-vi-pham-ve-quy-dinh-ke-toan\/#Ke_toan_vien_lam_mat_du_lieu_do_su_co_may_tinh_co_pham_toi_khong\" >K\u1ebf to\u00e1n vi\u00ean l\u00e0m m\u1ea5t d\u1eef li\u1ec7u do s\u1ef1 c\u1ed1 m\u00e1y t\u00ednh c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_Toi_vi_pham_quy_dinh_ve_ke_toan\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n (theo \u0110i\u1ec1u 221 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015, s\u1eeda \u0111\u1ed5i 2017) l\u00e0 h\u00e0nh vi c\u1ed1 \u00fd l\u00e0m tr\u00e1i c\u00e1c nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n cho Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a t\u1ed9i danh n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc m\u00e0 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Trong m\u00f4i tr\u01b0\u1eddng chuy\u00ean nghi\u1ec7p, ch\u00fang ta c\u1ea7n ph\u00e2n \u0111\u1ecbnh r\u00f5 vi ph\u1ea1m k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 tr\u1ed1n thu\u1ebf. T\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n t\u1eadp trung v\u00e0o vi\u1ec7c l\u00e0m sai l\u1ec7ch h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o (ch\u1ee9ng t\u1eeb) v\u00e0 \u0111\u1ea7u ra (b\u00e1o c\u00e1o t\u00e0i ch\u00ednh), d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 sai l\u1ec7ch n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a th\u1ef1c th\u1ec3 kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_cau_thanh_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>C\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8330\" aria-describedby=\"caption-attachment-8330\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8330\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan.png\" alt=\"C\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan.png 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-300x169.png 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-1024x576.png 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-768x432.png 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-hanh-vi-cau-thanh-toi-vi-pham-quy-dinh-ve-ke-toan-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8330\" class=\"wp-caption-text\">C\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ph\u1ea1m t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hay kh\u00f4ng, c\u01a1 quan \u0111i\u1ec1u tra s\u1ebd t\u1eadp trung v\u00e0o 07 h\u00e0nh vi tr\u1ecdng y\u1ebfu sau \u0111\u00e2y. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, m\u1ed7i h\u00e0nh vi \u0111\u1ec1u c\u00f3 nh\u1eefng bi\u1ec3u hi\u1ec7n \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_mao_khai_man_hoac_thoa_thuan_ep_buoc_nguoi_khac_gia_mao_chung_tu\"><\/span><b>Gi\u1ea3 m\u1ea1o, khai man ho\u1eb7c th\u1ecfa thu\u1eadn, \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u00e0nh vi ph\u1ed5 bi\u1ebfn nh\u1ea5t. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 \u00fd ho\u1eb7c theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u1ea5p tr\u00ean \u0111\u1ec3 l\u1eadp c\u00e1c phi\u1ebfu thu, phi\u1ebfu chi, h\u00f3a \u0111\u01a1n kh\u00f4ng d\u1ef1a tr\u00ean c\u00e1c giao d\u1ecbch kinh t\u1ebf c\u00f3 th\u1eadt. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 nh\u01b0 l\u1eadp kh\u1ed1ng h\u1ed3 s\u01a1 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean kh\u00f4ng c\u00f3 th\u1ef1c ho\u1eb7c k\u00ea khai gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o cao h\u01a1n th\u1ef1c t\u1ebf \u0111\u1ec3 &#8220;r\u00fat l\u00f5i&#8221; qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c can thi\u1ec7p v\u00e0o ch\u1eef k\u00fd s\u1ed1, s\u1eed d\u1ee5ng AI \u0111\u1ec3 t\u1ea1o d\u1ef1ng b\u1eb1ng ch\u1ee9ng gi\u1ea3 ho\u1eb7c gi\u1ea3 m\u1ea1o d\u1eef li\u1ec7u trong c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP \u0111\u1ec3 t\u1ea1o ra ch\u1ee9ng t\u1eeb \u1ea3o c\u0169ng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m h\u00e0nh vi \u0111\u1eb7c bi\u1ec7t nguy hi\u1ec3m c\u1ee7a t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_y_bo_ngoai_so_ke_toan_tai_san_nguon_von_kinh_phi\"><\/span><b>C\u1ed1 \u00fd b\u1ecf ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, kinh ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi n\u00e0y l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Vi\u1ec7c duy tr\u00ec c\u00e1c &#8220;qu\u1ef9 \u0111en&#8221; ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh th\u1ee9c v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 bi\u1ec3u hi\u1ec7n tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eabn t\u1edbi h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ecb chi\u1ebfm d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Khi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecf ngo\u00e0i s\u1ed5 s\u00e1ch d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan s\u1ebd b\u1ecb truy c\u1ee9u v\u1ec1 t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huy_bo_hoac_co_y_lam_hu_hong_tai_lieu_ke_toan_truoc_thoi_han\"><\/span><b>H\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef. Vi\u1ec7c ti\u00eau h\u1ee7y h\u1ed3 s\u01a1 \u0111\u1ec3 che gi\u1ea5u c\u00e1c sai ph\u1ea1m t\u00e0i ch\u00ednh khi c\u00f3 \u0111\u1ee3t thanh tra l\u00e0 minh ch\u1ee9ng r\u00f5 r\u1ec7t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef 5 n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u qu\u1ea3n l\u00fd; 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb ghi s\u1ed5; v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quan tr\u1ecdng. Vi\u1ec7c x\u00f3a b\u1ecf d\u1eef li\u1ec7u tr\u00ean m\u00e1y ch\u1ee7 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 b\u1ea3n sao l\u01b0u v\u1eadt l\u00fd \u0111\u00fang quy \u0111\u1ecbnh c\u0169ng b\u1ecb xem l\u00e0 h\u00e0nh vi h\u1ee7y ho\u1ea1i t\u00e0i li\u1ec7u trong c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hai_he_thong_so_ke_toan_tai_chinh_tro_len\"><\/span><b>L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u00e0nh vi nh\u1eb1m che gi\u1ea5u l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf. Vi\u1ec7c duy tr\u00ec s\u1ed5 n\u1ed9i b\u1ed9 v\u00e0 s\u1ed5 b\u00e1o c\u00e1o \u0111\u1ec3 gian l\u1eadn th\u00f4ng tin l\u00e0 h\u00e0nh vi tr\u1ecdng t\u00e2m c\u1ee7a t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c duy tr\u00ec hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch kh\u00f4ng ch\u1ec9 g\u00e2y r\u1ee7i ro v\u1ec1 thu\u1ebf m\u00e0 c\u00f2n tr\u1ef1c ti\u1ebfp vi ph\u1ea1m nguy\u00ean t\u1eafc Nh\u1ea5t qu\u00e1n v\u00e0 Trung th\u1ef1c c\u1ee7a k\u1ebf to\u00e1n Vi\u1ec7t Nam, t\u1ea1o k\u1ebd h\u1edf cho c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i t\u00e0i s\u1ea3n d\u1eabn \u0111\u1ebfn t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_nhan_hoac_lap_bao_cao_tai_chinh_sai_lech\"><\/span><b>X\u00e1c nh\u1eadn ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1c con s\u1ed1 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u00fang t\u1eeb s\u1ed5 chi ti\u1ebft v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c, ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n. Vi\u1ec7c c\u1ed1 \u00fd &#8220;l\u00e0m \u0111\u1eb9p&#8221; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c l\u1eeba d\u1ed1i c\u1ed5 \u0111\u00f4ng l\u00e0 nh\u1eefng k\u1ecbch b\u1ea3n th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn \u00e1n h\u00ecnh s\u1ef1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_hinh_phat_cho_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>Khung h\u00ecnh ph\u1ea1t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8329\" aria-describedby=\"caption-attachment-8329\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8329\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan.png\" alt=\"Khung h\u00ecnh ph\u1ea1t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan.png 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-300x169.png 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-1024x576.png 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-768x432.png 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khung-hinh-phat-cho-toi-vi-pham-ve-quy-dinh-ke-toan-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8329\" class=\"wp-caption-text\">Khung h\u00ecnh ph\u1ea1t cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c h\u00ecnh ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t g\u00e2y ra cho x\u00e3 h\u1ed9i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_1_Hinh_phat_khoi_diem\"><\/span><b>Khung 1: H\u00ecnh ph\u1ea1t kh\u1edfi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n g\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng, ho\u1eb7c \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n vi ph\u1ea1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3i t\u1ea1o kh\u00f4ng giam gi\u1eef \u0111\u1ebfn 03 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 01 n\u0103m \u0111\u1ebfn 05 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_2_Cac_tinh_tiet_tang_nang\"><\/span><b>Khung 2: C\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u1ea1m t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1ee5 l\u1ee3i; C\u00f3 t\u1ed5 ch\u1ee9c; Th\u1ee7 \u0111o\u1ea1n tinh vi; G\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 300.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 1.000.000.000 \u0111\u1ed3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c h\u00ecnh ph\u1ea1t l\u00e0 ph\u1ea1t t\u00f9 t\u1eeb 03 n\u0103m \u0111\u1ebfn 12 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_3_Hau_qua_dac_biet_nghiem_trong\"><\/span><b>Khung 3: H\u1eadu qu\u1ea3 \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi sai ph\u1ea1m trong t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n g\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 1.000.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c \u00e1n ph\u1ea1t t\u00f9 t\u1eeb 10 n\u0103m \u0111\u1ebfn 20 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_phat_bo_sung\"><\/span><b>H\u00ecnh ph\u1ea1t b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n c\u00f2n b\u1ecb c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1eeb 01 &#8211; 05 n\u0103m, k\u00e8m theo t\u1ecbch thu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_che_giau_toi_pham_va_khong_to_giac_toi_pham_ke_toan\"><\/span><b>T\u1ed9i che gi\u1ea5u t\u1ed9i ph\u1ea1m v\u00e0 kh\u00f4ng t\u1ed1 gi\u00e1c t\u1ed9i ph\u1ea1m k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi xung quanh. Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u00e0o kh\u00f4ng h\u1ee9a h\u1eb9n tr\u01b0\u1edbc m\u00e0 che gi\u1ea5u vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n (thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ea5t nghi\u00eam tr\u1ecdng ho\u1eb7c \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng) c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u1ec1 T\u1ed9i che gi\u1ea5u t\u1ed9i ph\u1ea1m theo \u0110i\u1ec1u 389 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, h\u00e0nh vi bi\u1ebft r\u00f5 t\u1ed9i ph\u1ea1m \u0111ang \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng t\u1ed1 gi\u00e1c c\u0169ng c\u00f3 r\u1ee7i ro b\u1ecb truy c\u1ee9u v\u1ec1 T\u1ed9i kh\u00f4ng t\u1ed1 gi\u00e1c t\u1ed9i ph\u1ea1m theo \u0110i\u1ec1u 390 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 t\u00ednh li\u00eam ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c ki\u1ec3m so\u00e1t vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 nh\u00e2n vi\u00ean c\u1ea5p d\u01b0\u1edbi trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_sai_pham_Ke_toan_va_Thue\"><\/span><b>Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa sai ph\u1ea1m K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao c\u01a1 quan ch\u1ee9c n\u0103ng l\u1ea1i t\u00e1ch b\u1ea1ch t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n kh\u1ecfi t\u1ed9i tr\u1ed1n thu\u1ebf? B\u1edfi v\u00ec t\u00ednh ch\u1ea5t nguy hi\u1ec3m c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi tr\u1eadt t\u1ef1 kinh t\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed9i tr\u1ed1n thu\u1ebf: Ch\u1ec9 quan t\u00e2m \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n: Quan t\u00e2m \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u kinh t\u1ebf. M\u1ed9t k\u1ebf to\u00e1n c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng v\u1eabn ph\u1ea1m t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n n\u1ebfu h\u1ecd l\u00e0m gi\u1ea3 ch\u1ee9ng t\u1eeb \u0111\u1ec3 r\u00fat ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c l\u1eeba d\u1ed1i nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 t\u00ecnh h\u00ecnh n\u1ee3 n\u1ea7n c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ra_soat_va_phong_tranh_rui_ro_phap_ly\"><\/span><b>Quy tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng v\u00f4 t\u00ecnh sa v\u00e0o t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac quy tr\u00ecnh r\u00e0 so\u00e1t sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Trong n\u0103m 2026, vi\u1ec7c \u0111\u1ed1i chi\u1ebfu m\u00e3 c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 b\u1eaft bu\u1ed9c. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng k\u00fd duy\u1ec7t c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c &#8220;doanh nghi\u1ec7p ma&#8221; ho\u1eb7c kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ecbnh k\u1ef3 (Reconciliation): Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu h\u00e0ng th\u00e1ng gi\u1eefa s\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft v\u00e0 sao k\u00ea ng\u00e2n h\u00e0ng. M\u1ecdi ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef v\u00e0 b\u1ea3o m\u1eadt \u0111a l\u1edbp: Thi\u1ebft l\u1eadp quy tr\u00ecnh sao l\u01b0u d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean \u0111\u00e1m m\u00e2y v\u00e0 \u1ed5 c\u1ee9ng v\u1eadt l\u00fd. Vi\u1ec7c m\u1ea5t d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng c\u00f3 th\u1ec3 b\u1ecb suy ra l\u00e0 h\u00e0nh vi h\u1ee7y ho\u1ea1i t\u00e0i li\u1ec7u \u0111\u1ec3 che gi\u1ea5u vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp v\u0103n h\u00f3a t\u1ed1 gi\u00e1c n\u1ed9i b\u1ed9 an to\u00e0n: Doanh nghi\u1ec7p n\u00ean c\u00f3 c\u01a1 ch\u1ebf cho ph\u00e9p nh\u00e2n vi\u00ean b\u00e1o c\u00e1o c\u00e1c h\u00e0nh vi c\u01b0\u1ee1ng \u00e9p gi\u1ea3 m\u1ea1o s\u1ed1 li\u1ec7u m\u00e0 kh\u00f4ng s\u1ee3 b\u1ecb tr\u00f9 d\u1eadp, nh\u1eb1m ng\u0103n ch\u1eb7n s\u1edbm c\u00e1c h\u00e0nh vi c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n ph\u00e1p l\u00fd khi c\u00f3 nghi ng\u1edd: Khi ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u sai ph\u1ea1m l\u1edbn, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n \u00fd ki\u1ebfn lu\u1eadt s\u01b0 \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c ho\u1eb7c t\u1ef1 th\u00fa \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng s\u1ef1 khoan h\u1ed3ng c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp chuy\u00ean ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t chuy\u00ean s\u00e2u. Khi tham gia \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p, kh\u00f4ng nh\u1eefng ch\u1ec9 c\u00e1 nh\u00e2n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u00e0 c\u00f2n c\u1ea3 \u0111\u1ed9i ng\u0169 thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n h\u1ed7 tr\u1ee3 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch v\u00e0 t\u1ed1i \u0111a l\u1ee3i \u00edch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u00e9t lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng l\u00e0 m\u1ed9t h\u1ed3i chu\u00f4ng c\u1ea3nh b\u00e1o v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. V\u1edbi m\u1ee9c \u00e1n cao nh\u1ea5t l\u00ean \u0111\u1ebfn 20 n\u0103m t\u00f9 cho t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng. S\u1ef1 trung th\u1ef1c, ch\u00ednh x\u00e1c v\u00e0 th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 m\u1ed7i k\u1ebf to\u00e1n vi\u00ean gi\u1eef v\u1eefng b\u1ea3n s\u1eafc ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u00e1nh kh\u1ecfi nh\u1eefng v\u00f2ng lao l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 li\u00ean quan \u0111\u1ebfn t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u00f2n b\u0103n kho\u0103n v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb hi\u1ec7n t\u1ea1i ho\u1eb7c c\u1ea7n m\u1ed9t l\u1ed9 tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 b\u00e0i b\u1ea3n, \u0111\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf t\u00edch t\u1ee5 th\u00e0nh h\u1eadu qu\u1ea3 l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 so\u00e1t x\u00e9t s\u1ed5 s\u00e1ch!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_toi_vi_pham_ve_quy_dinh_ke_toan\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 t\u1ed9i vi ph\u1ea1m v\u1ec1 quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_toi_thuc_hien_hanh_vi_theo_chi_dao_cua_Giam_doc_toi_co_pham_toi_khong\"><\/span>N\u1ebfu t\u00f4i th\u1ef1c hi\u1ec7n h\u00e0nh vi theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Gi\u00e1m \u0111\u1ed1c, t\u00f4i c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1, k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 \u0111\u1ea1o tr\u00e1i ph\u00e1p lu\u1eadt. N\u1ebfu b\u1ea1n bi\u1ebft r\u00f5 ch\u1ec9 \u0111\u1ea1o \u0111\u00f3 l\u00e0 sai tr\u00e1i (nh\u01b0 l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n, b\u1ecf ngo\u00e0i s\u1ed5 t\u00e0i s\u1ea3n) m\u00e0 v\u1eabn th\u1ef1c hi\u1ec7n, b\u1ea1n s\u1ebd b\u1ecb coi l\u00e0 \u0111\u1ed3ng ph\u1ea1m trong t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_sot_vo_y_trong_qua_trinh_hach_toan_co_bi_coi_la_toi_pham_hinh_su_khong\"><\/span>Sai s\u00f3t v\u00f4 \u00fd trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00f3 b\u1ecb coi l\u00e0 t\u1ed9i ph\u1ea1m h\u00ecnh s\u1ef1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng h\u1eb3n. T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n y\u00eau c\u1ea7u y\u1ebfu t\u1ed1 l\u1ed7i c\u1ed1 \u00fd. N\u1ebfu sai s\u00f3t x\u1ea3y ra do nh\u1ea7m l\u1eabn nghi\u1ec7p v\u1ee5 ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1ch quan m\u00e0 kh\u00f4ng c\u00f3 m\u1ee5c \u0111\u00edch gian l\u1eadn hay l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh, h\u00e0nh vi n\u00e0y th\u01b0\u1eddng ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_hanh_vi_vi_pham_ke_toan_chuyen_tu_xu_phat_hanh_chinh_sang_hinh_su\"><\/span>Khi n\u00e0o h\u00e0nh vi vi ph\u1ea1m k\u1ebf to\u00e1n chuy\u1ec3n t\u1eeb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh sang h\u00ecnh s\u1ef1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tRanh gi\u1edbi ch\u00ednh l\u00e0 con s\u1ed1 thi\u1ec7t h\u1ea1i. N\u1ebfu h\u00e0nh vi vi ph\u1ea1m g\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 100.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, ch\u00ednh th\u1ee9c c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1. N\u1ebfu d\u01b0\u1edbi m\u1ee9c n\u00e0y, c\u00e1 nh\u00e2n th\u01b0\u1eddng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng t\u00f9y h\u00e0nh vi.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_toan_vien_lam_mat_du_lieu_do_su_co_may_tinh_co_pham_toi_khong\"><\/span>K\u1ebf to\u00e1n vi\u00ean l\u00e0m m\u1ea5t d\u1eef li\u1ec7u do s\u1ef1 c\u1ed1 m\u00e1y t\u00ednh c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1 l\u00e0 kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed7 l\u1ef1c ph\u1ee5c h\u1ed3i theo \u0111\u00fang quy tr\u00ecnh th\u00ec kh\u00f4ng ph\u1ea1m t\u1ed9i. Tuy nhi\u00ean, n\u1ebfu c\u1ed1 t\u00ecnh x\u00f3a d\u1eef li\u1ec7u ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n sao l\u01b0u theo quy \u0111\u1ecbnh nh\u1eb1m ti\u00eau h\u1ee7y ch\u1ee9ng c\u1ee9 khi b\u1ecb thanh tra, h\u00e0nh vi n\u00e0y s\u1ebd b\u1ecb kh\u00e9p v\u00e0o t\u1ed9i h\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00e1i quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i th\u1ef1c hi\u1ec7n h\u00e0nh vi theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Gi\u00e1m \u0111\u1ed1c, t\u00f4i c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1, k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 \u0111\u1ea1o tr\u00e1i ph\u00e1p lu\u1eadt. N\u1ebfu b\u1ea1n bi\u1ebft r\u00f5 ch\u1ec9 \u0111\u1ea1o \u0111\u00f3 l\u00e0 sai tr\u00e1i (nh\u01b0 l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n, b\u1ecf ngo\u00e0i s\u1ed5 t\u00e0i s\u1ea3n) m\u00e0 v\u1eabn th\u1ef1c hi\u1ec7n, b\u1ea1n s\u1ebd b\u1ecb coi l\u00e0 \u0111\u1ed3ng ph\u1ea1m trong t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sai s\u00f3t v\u00f4 \u00fd trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00f3 b\u1ecb coi l\u00e0 t\u1ed9i ph\u1ea1m h\u00ecnh s\u1ef1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng h\u1eb3n. T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n y\u00eau c\u1ea7u y\u1ebfu t\u1ed1 l\u1ed7i c\u1ed1 \u00fd. N\u1ebfu sai s\u00f3t x\u1ea3y ra do nh\u1ea7m l\u1eabn nghi\u1ec7p v\u1ee5 ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1ch quan m\u00e0 kh\u00f4ng c\u00f3 m\u1ee5c \u0111\u00edch gian l\u1eadn hay l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh, h\u00e0nh vi n\u00e0y th\u01b0\u1eddng ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o h\u00e0nh vi vi ph\u1ea1m k\u1ebf to\u00e1n chuy\u1ec3n t\u1eeb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh sang h\u00ecnh s\u1ef1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ranh gi\u1edbi ch\u00ednh l\u00e0 con s\u1ed1 thi\u1ec7t h\u1ea1i. N\u1ebfu h\u00e0nh vi vi ph\u1ea1m g\u00e2y thi\u1ec7t h\u1ea1i t\u1eeb 100.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, ch\u00ednh th\u1ee9c c\u1ea5u th\u00e0nh t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1. N\u1ebfu d\u01b0\u1edbi m\u1ee9c n\u00e0y, c\u00e1 nh\u00e2n th\u01b0\u1eddng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng t\u00f9y h\u00e0nh vi.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n vi\u00ean l\u00e0m m\u1ea5t d\u1eef li\u1ec7u do s\u1ef1 c\u1ed1 m\u00e1y t\u00ednh c\u00f3 ph\u1ea1m t\u1ed9i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1 l\u00e0 kh\u00e1ch quan v\u00e0 \u0111\u00e3 n\u1ed7 l\u1ef1c ph\u1ee5c h\u1ed3i theo \u0111\u00fang quy tr\u00ecnh th\u00ec kh\u00f4ng ph\u1ea1m t\u1ed9i. Tuy nhi\u00ean, n\u1ebfu c\u1ed1 t\u00ecnh x\u00f3a d\u1eef li\u1ec7u ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n sao l\u01b0u theo quy \u0111\u1ecbnh nh\u1eb1m ti\u00eau h\u1ee7y ch\u1ee9ng c\u1ee9 khi b\u1ecb thanh tra, h\u00e0nh vi n\u00e0y s\u1ebd b\u1ecb kh\u00e9p v\u00e0o t\u1ed9i h\u1ee7y b\u1ecf t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00e1i quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>T\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng l\u00e0 t\u1ed9i danh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 221 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. C\u1ee5 th\u1ec3: H\u00e0nh vi: Gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; \u00e9p bu\u1ed9c ho\u1eb7c d\u1ee5 d\u1ed7 ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8327"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327\/revisions"}],"predecessor-version":[{"id":10233,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8327\/revisions\/10233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8328"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}