B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb in, s\u1eafp x\u1ebfp, \u0111\u00f3ng \u0111\u1ec3 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi h\u1ebft n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/p>\n a) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n b) Tr\u01b0\u1edbc khi \u0111\u01b0a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0o l\u01b0u tr\u1eef, \u0111\u01a1n v\u1ecb ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, \u0111\u1ea3m b\u1ea3o t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ea1ch to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh; t\u00e0i li\u1ec7u \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 t\u00e0i li\u1ec7u \u0111\u00e3 ho\u00e0n ch\u1ec9nh, trong \u0111\u00f3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 ti\u00eau, th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 ph\u00e1p l\u00fd tr\u00ean t\u00e0i li\u1ec7u l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh (nh\u01b0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m,…), n\u1ebfu l\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u b\u1ea3n gi\u1ea5y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u \u0111\u1ea7y \u0111\u1ee7, s\u1eafp x\u1ebfp, ph\u00e2n lo\u1ea1i \u0111\u00f3ng th\u00e0nh t\u1eadp ch\u1eafc ch\u1eafn. \u0110\u01a1n v\u1ecb ph\u1ea3i ki\u1ec3m tra, ph\u00e2n lo\u1ea1i \u0111\u1ec3 kh\u00f4ng \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n c) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n, nguy\u00ean v\u1eb9n theo \u0111\u00fang quy tr\u00ecnh, th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp c\u00f3 h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o khoa h\u1ecdc, theo th\u1ee9 t\u1ef1, d\u1ec5 tra c\u1ee9u v\u00e0 s\u1eed d\u1ee5ng khi c\u1ea7n thi\u1ebft. Nghi\u00eam c\u1ea5m vi\u1ec7c \u0111\u1ec3 th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111ang trong th\u1eddi gian ph\u1ea3i l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh.<\/p>\n a) Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m tra vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n b) K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp tri\u1ec3n khai, ph\u00e2n c\u00f4ng vi\u1ec7c in, s\u1eafp x\u1ebfp, b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, c\u1eed ng\u01b0\u1eddi l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi t\u00e0i li\u1ec7u \u0111ang thu\u1ed9c s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a k\u1ebf to\u00e1n, ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, to\u00e0n v\u1eb9n c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c khai th\u00e1c s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi gian b\u1ea3o qu\u1ea3n t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c, \u0111\u1ec1 xu\u1ea5t Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec3 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111ang trong kho l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/p>\n c) Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n thu\u1ed9c ph\u1ea1m vi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c khi ch\u01b0a giao n\u1ed9p cho ng\u01b0\u1eddi l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n d) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i t\u00e0i li\u1ec7u l\u01b0u tr\u1eef, c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, nguy\u00ean v\u1eb9n, an to\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 x\u1ea3y ra th\u1ea5t l\u1ea1c, h\u01b0 h\u1ecfng, s\u1eeda ch\u1eefa t\u1ea9y xo\u00e1 tr\u00ean t\u00e0i li\u1ec7u b\u1ea3n gi\u1ea5y ho\u1eb7c l\u00e0m sai l\u1ec7ch d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong su\u1ed1t th\u1eddi gian b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n 3.1. \u0110<\/em><\/strong>\u1ed1<\/em><\/strong>i v<\/em><\/strong>\u1edb<\/em><\/strong>i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/em><\/strong><\/p>\n 3.1.1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n bao g\u1ed3m s\u1ed1 b\u00fat to\u00e1n, \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed1 ti\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng \u0111\u1ecbnh kho\u1ea3n \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, ch\u1eef k\u00fd ng\u01b0\u1eddi ghi s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, tr\u01b0\u1eddng h\u1ee3p l\u01b0u tr\u1eef b\u1ea3n gi\u1ea5y ph\u1ea3i c\u00f3 d\u1ea5u h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01a1n v\u1ecb, ngo\u00e0i ra ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh theo quy \u0111\u1ecbnh. Ngo\u00e0i ra c\u00f2n ph\u1ea3i k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 h\u1ed3 s\u01a1 kh\u00e1c c\u00f3 li\u00ean quan m\u00e0 c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5 k\u1ebf to\u00e1n (n\u1ebfu c\u00f3).<\/p>\n 3.1.2. \u0110\u1ecbnh k\u1ef3 \u0111\u00f3ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea3n gi\u1ea5y \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef<\/p>\n – B\u1ea3ng li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (theo m\u1eabu LK01, ph\u1ee5 l\u1ee5c n\u00e0y) ph\u1ea3i li\u1ec7t k\u00ea \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 c\u00e1c b\u00fat to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u1ea1ch to\u00e1n trong k\u1ef3 theo th\u1ee9 t\u1ef1 th\u1eddi gian. N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 t\u1eeb 2 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u1edf l\u00ean th\u00ec ph\u1ea3i li\u1ec7t k\u00ea theo th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tham gia h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp ri\u00eang theo th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n v\u00e0 theo b\u00fat to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn theo tr\u00ecnh t\u1ef1 th\u1eddi gian li\u00ean t\u1ee5c, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y B\u1ea3ng li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb c\u1ee7a \u0111\u01a1n v\u1ecb do ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp.<\/p>\n – C\u0103n c\u1ee9 v\u00e0o m\u1eabu bi\u1ec3u B\u1ea3ng li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (theo m\u1eabu LK01, ph\u1ee5 l\u1ee5c n\u00e0y), \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam th\u00f4ng tin ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n 3.1.3. \u0110\u1ed1i chi\u1ebfu v\u00e0 giao, nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea3n gi\u1ea5y \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef:<\/p>\n 3.1.4. S\u1eafp x\u1ebfp t\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00f3ng l\u01b0u tr\u1eef theo th\u1ee9 t\u1ef1 l\u1ea7n l\u01b0\u1ee3t nh\u01b0 sau:<\/p>\n B\u1ea3ng li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (theo m\u1eabu LK01), k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 s\u1ed1 b\u00fat to\u00e1n tr\u00ean b\u1ea3ng li\u1ec7t k\u00ea, trong \u0111\u00f3 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u1eebng b\u1ed9 ho\u00e0n ch\u1ec9nh, trong \u0111\u00f3 ch\u1ee9ng t\u1eeb tr\u1ef1c ti\u1ebfp ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u1ebfp \u0111\u1ea7u ti\u00ean, ti\u1ebfp sau \u0111\u00f3 l\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5. Trong t\u1eadp ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef s\u1eafp x\u1ebfp l\u1ea7n l\u01b0\u1ee3t B\u1ea3ng li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n 1, ti\u1ebfp theo sau l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n 2,…<\/p>\n 3.1.5. \u0110\u00f3ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n – Tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3ng ch\u1ee9ng t\u1eeb theo ng\u00e0y: T\u1eadp ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00f3ng ngo\u00e0i c\u00f9ng b\u1eb1ng b\u00eca c\u1ee9ng, c\u00f3 \u0111\u1ed9 b\u1ec1n \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c t\u00e0i li\u1ec7u b\u00ean trong, tr\u00ean b\u00eca ph\u1ea3i ghi r\u00f5 r\u00e0ng c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/p>\n + T\u00ean \u0111\u01a1n v\u1ecb… \/Ph\u00f2ng, b\u1ed9 ph\u1eadn …;<\/p>\n + S\u1ed1 l\u01b0u tr\u1eef … (\u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 li\u00ean t\u1ee5c t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn h\u1ebft n\u0103m, v\u00ed d\u1ee5 01\/2025);<\/p>\n + Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ng\u00e0y … th\u00e1ng … n\u0103m …; T\u1eadp ch\u1ee9ng t\u1eeb s\u1ed1 … \/… t\u1ed5ng s\u1ed1 t\u1eadp trong ng\u00e0y (v\u00ed d\u1ee5 trong ng\u00e0y 31\/12 c\u00f3 05 t\u1eadp ch\u1ee9ng t\u1eeb th\u00ec t\u1eadp ch\u1ee9ng t\u1eeb s\u1ed1 01 \u0111\u00e1nh s\u1ed1 01\/5, n\u1ebfu ch\u1ec9 c\u00f3 01 t\u1eadp th\u00ec ghi 01\/01);<\/p>\n + Trong t\u1eadp g\u1ed3m c\u00f3 … ch\u1ee9ng t\u1eeb, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 t\u1eeb s\u1ed1 01 \u0111\u1ebfn s\u1ed1 … (ghi s\u1ed1 cu\u1ed1i c\u00f9ng \u0111\u00e3 \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 trong t\u1eadp ch\u1ee9ng t\u1eeb);<\/p>\n + Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef …;<\/p>\n + Ng\u01b0\u1eddi \u0111\u00f3ng ch\u1ee9ng t\u1eeb (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd)…;<\/p>\n + K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …;<\/p>\n – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb h\u00e0ng ng\u00e0y ph\u00e1t sinh \u00edt, c\u00f3 th\u1ec3 \u0111\u00f3ng nhi\u1ec1u ng\u00e0y th\u00e0nh 1 t\u1eadp, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 d\u00f9ng b\u00eca ng\u0103n c\u00e1ch \u0111\u1ec3 ph\u00e2n bi\u1ec7t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a c\u00e1c ng\u00e0y kh\u00e1c nhau (n\u1ed9i dung ghi tr\u00ean b\u00eca t\u01b0\u01a1ng t\u1ef1 nh\u01b0 t\u1eadp ch\u1ee9ng t\u1eeb \u0111\u00f3ng ri\u00eang t\u1eebng ng\u00e0y). B\u00eca ngo\u00e0i c\u00f9ng c\u1ee7a t\u1eadp ch\u1ee9ng t\u1eeb chung ph\u1ea3i ghi c\u00e1c th\u00f4ng tin sau:<\/p>\n + T\u00ean \u0111\u01a1n v\u1ecb… \/Ph\u00f2ng, b\u1ed9 ph\u1eadn …;<\/p>\n + S\u1ed1 l\u01b0u tr\u1eef…;<\/p>\n + Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1eeb ng\u00e0y …\/…\/… \u0111\u1ebfn ng\u00e0y…\/…\/…;<\/p>\n + G\u1ed3m c\u00f3 … ch\u1ee9ng t\u1eeb, t\u1eeb s\u1ed1 01 \u0111\u1ebfn s\u1ed1 … (ghi s\u1ed1 cu\u1ed1i c\u00f9ng \u0111\u00e3 \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 trong t\u1eadp ch\u1ee9ng t\u1eeb);<\/p>\n + Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef …;<\/p>\n + Ng\u01b0\u1eddi \u0111\u00f3ng ch\u1ee9ng t\u1eeb (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …;<\/p>\n + K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …<\/p>\n 3.2. In, s\u1eafp x\u1ebfp, \u0111\u00f3ng s\u1ed5 k\u1ebf to<\/em><\/strong>\u00e1<\/em><\/strong>n<\/em><\/strong><\/p>\n 3.2.1. In s\u1ed5 k\u1ebf to\u00e1n t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n \u0111) M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi in s\u1ed5 k\u1ebf to\u00e1n ra gi\u1ea5y \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef:<\/p>\n – \u0110\u01a1n v\u1ecb ch\u1ec9 k\u1ebft xu\u1ea5t v\u00e0 in s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 li\u1ec7u ph\u00e1t sinh trong n\u0103m ho\u1eb7c c\u00f3 s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang. Th\u00f4ng tin hi\u1ec3n th\u1ecb tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p k\u1ebft xu\u1ea5t v\u00e0 in ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n – Kh\u00f4ng c\u1ea7n in l\u1ea1i s\u1ed5 chi ti\u1ebft c\u1ea3 n\u0103m \u0111\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c \u0111\u00e3 in h\u00e0ng th\u00e1ng \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef. S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c h\u00e0ng th\u00e1ng ph\u1ea3i in v\u00e0 k\u1ebft xu\u1ea5t theo t\u1eebng t\u00e0i kho\u1ea3n chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/p>\n – Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u01b0u tr\u1eef b\u1ea3n gi\u1ea5y \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng (t\u00e0i kho\u1ea3n 005, 006, 007, 008, 009, 010, 011, 012, 013) th\u00ec c\u1ea7n xem x\u00e9t khi k\u1ebft xu\u1ea5t \u0111\u1ec3 in chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p, ti\u1ebft ki\u1ec7m.<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ebfu \u0111\u00e3 k\u1ebft xu\u1ea5t, in chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n th\u00ec kh\u00f4ng c\u1ea7n k\u1ebft xu\u1ea5t v\u00e0 in s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng.<\/p>\n – C\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p k\u1ebft xu\u1ea5t, in v\u00e0 l\u01b0u tr\u1eef ph\u1ea3i theo th\u1ee9 t\u1ef1 th\u1eddi gian t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn, trong \u0111\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n ph\u1ea3i hi\u1ec3n th\u1ecb l\u1ea7n l\u01b0\u1ee3t theo th\u1ee9 t\u1ef1 th\u1eddi gian v\u00e0 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea7n l\u01b0\u1ee3t theo b\u00fat to\u00e1n t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn theo t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n.<\/p>\n 3.2.2. S\u1eafp x\u1ebfp s\u1ed5 k\u1ebf to\u00e1n<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c \u0111\u00f3ng l\u01b0u k\u00e8m v\u1edbi B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c \u0111\u00f3ng l\u01b0u k\u00e8m v\u1edbi B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u1edbi ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i giao d\u1ecbch ho\u1eb7c s\u1ed5 chi ti\u1ebft do ng\u00e2n h\u00e0ng g\u1eedi h\u00e0ng th\u00e1ng, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u1eebng t\u00e0i kho\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do v\u00e0 \u0111\u00f3ng k\u00e8m b\u1ea3n thuy\u1ebft minh c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u n\u00e0y.<\/p>\n 3.2.3. \u0110\u00f3ng s\u1ed5 k\u1ebf to\u00e1n<\/p>\n + T\u00ean \u0111\u01a1n v\u1ecb …\/Ph\u00f2ng, b\u1ed9 ph\u1eadn …<\/p>\n + S\u1ed5 k\u1ebf to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n … \u0111\u1ebfn t\u00e0i kho\u1ea3n … (ho\u1eb7c t\u00ean s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n + N\u0103m …<\/p>\n + T\u1eadp n\u00e0y g\u1ed3m c\u00f3 … t\u1edd, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 t\u1eeb s\u1ed1 01 \u0111\u1ebfn s\u1ed1 …<\/p>\n + T\u1eadp s\u1ed1 … \/… t\u1ed5ng s\u1ed1 t\u1eadp trong n\u0103m.<\/p>\n + Ng\u01b0\u1eddi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …<\/p>\n + K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …<\/p>\n 3.2.4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng ghi s\u1ed5 k\u1ebf to\u00e1n tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m, m\u00e0 l\u1eadp s\u1ed5 k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng th\u00ec ph\u1ea3i \u0111\u01b0a to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n trong n\u0103m v\u00e0o l\u01b0u tr\u1eef nh\u01b0 \u0111\u1ed1i v\u1edbi s\u1ed5 k\u1ebft to\u00e1n in t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n 3.3. In, s\u1eafp x\u1ebfp, \u0111<\/em><\/strong>\u00f3<\/em><\/strong>ng b\u00e1o c\u00e1o<\/em><\/strong><\/p>\n – H\u00e0ng n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft xu\u1ea5t v\u00e0 in t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3) \u0111\u1ec3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef. C\u00e1c b\u00e1o c\u00e1o \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd v\u00e0 con d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh.<\/p>\n – B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef l\u00e0 b\u00e1o c\u00e1o \u0111\u00e3 g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u trong n\u0103m \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n, \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u00e3 c\u00f4ng khai theo quy \u0111\u1ecbnh.<\/p>\n – B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng n\u0103m \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef l\u00e0 b\u00e1o c\u00e1o g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u trong n\u0103m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n b\u1ecb thay \u0111\u1ed5i so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb th\u00ec ph\u1ea3i k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp l\u1ea1i c\u00e1c b\u00e1o c\u00e1o c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan b\u1ecb thay \u0111\u1ed5i th\u00f4ng tin, s\u1ed1 li\u1ec7u ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ch\u1eadm nh\u1ea5t 01 th\u00e1ng sau khi c\u00f3 th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n n\u0103m c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n – C\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3) \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef l\u00e0 c\u00e1c b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/p>\n B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n kh\u00e1c (n\u1ebfu c\u00f3) h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp, \u0111\u00f3ng th\u00e0nh t\u1eadp ch\u1eafc ch\u1eafn, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 t\u00e0i li\u1ec7u trong t\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n (vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb trong t\u1eadp ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef n\u00eau tr\u00ean). Khi \u0111\u00f3ng c\u00e1c b\u00e1o c\u00e1o, ngo\u00e0i c\u00f9ng c\u1ee7a t\u1eadp b\u00e1o c\u00e1o ph\u1ea3i s\u1eed d\u1ee5ng b\u00eca c\u1ee9ng, c\u00f3 \u0111\u1ed9 b\u1ec1n \u0111\u1ec3 b\u1ea3o v\u1ec7, tr\u00ean b\u00eca c\u00e1c t\u1eadp b\u00e1o c\u00e1o ph\u1ea3i ghi c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n + \u0110\u01a1n v\u1ecb…<\/p>\n + T\u00ean b\u00e1o c\u00e1o, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 trong t\u1eadp …<\/p>\n + N\u0103m …<\/p>\n + T\u1eadp n\u00e0y g\u1ed3m c\u00f3 … t\u1edd, \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 t\u1eeb s\u1ed1 01 \u0111\u1ebfn s\u1ed1 …<\/p>\n + T\u1eadp s\u1ed1 … \/… t\u1ed5ng s\u1ed1 t\u1eadp b\u00e1o c\u00e1o trong n\u0103m.<\/p>\n + Ng\u01b0\u1eddi \u0111\u00f3ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …<\/p>\n + K\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (ghi r\u00f5 h\u1ecd, t\u00ean, ch\u1eef k\u00fd) …<\/p>\n 3.4. <\/em><\/strong>\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1<\/em><\/strong>, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k<\/em><\/strong>h\u00e1c<\/em><\/strong><\/p>\n – C\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 theo d\u00f5i vi\u1ec7c t\u1ea1m \u1ee9ng, thanh to\u00e1n nhi\u1ec1u l\u1ea7n trong th\u1eddi gian d\u00e0i nh\u01b0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5… c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00f3ng \u0111\u1ec3 l\u01b0u tr\u1eef ri\u00eang ho\u1eb7c l\u01b0u k\u00e8m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0o l\u1ea7n thanh to\u00e1n cu\u1ed1i c\u00f9ng.<\/p>\n – C\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan nh\u01b0 k\u1ebf ho\u1ea1ch, c\u00e1c b\u1ea3n d\u1ef1 to\u00e1n chi ti\u1ebft kh\u00e1c, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n v\u1edbi kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, t\u00e0i li\u1ec7u v\u1ec1 cam k\u1ebft chi, quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, b\u1ea3ng \u0111\u0103ng k\u00fd bi\u00ean ch\u1ebf – qu\u1ef9 l\u01b0\u01a1ng, h\u1ecdc b\u1ed5ng, sinh ho\u1ea1t ph\u00ed h\u1ecdc sinh, sinh vi\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb,… \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ri\u00eang, cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c \u0111\u00f3ng th\u00e0nh t\u1eadp, ghi r\u00f5 t\u00ean t\u00e0i li\u1ec7u, tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3ng chung th\u00ec c\u00f3 th\u1ec3 li\u1ec7t k\u00ea t\u00ean t\u00e0i li\u1ec7u tr\u00ean b\u00eca \u0111\u00f3ng ngo\u00e0i c\u00f9ng.<\/p>\n 3<\/em><\/strong>.5. Giao nh\u1eadn t\u00e0i <\/em><\/strong>li<\/em><\/strong>\u1ec7u k\u1ebf to\u00e1n b\u1ea3n gi\u1ea5y \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef<\/em><\/strong><\/p>\n – In, s\u1eafp x\u1ebfp, \u0111\u00f3ng l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ea3n gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u00f3ng l\u01b0u tr\u1eef theo t\u1eebng n\u0103m v\u00e0 s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn.<\/p>\n – L\u1eadp \u201cB\u1ea3ng k\u00ea h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n n\u1ed9p l\u01b0u tr\u1eef\u201d, trong \u0111\u00f3 li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u00e0n giao cho c\u00e1n b\u1ed9 l\u01b0u tr\u1eef.<\/p>\n Sau khi c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh in, s\u1eafp x\u1ebfp, \u0111\u00f3ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0 ghi v\u00e0o \u201cS\u1ed5 theo d\u00f5i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef\u201d (theo m\u1eabu k\u00e8m theo ph\u1ee5 l\u1ee5c n\u00e0y), tr\u00ean s\u1ed5 ghi r\u00f5 t\u00ean ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 t\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb in, s\u1eafp x\u1ebfp, \u0111\u00f3ng \u0111\u1ec3 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi h\u1ebft n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC 2. Quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V ban h\u00e0nh theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC…<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[265],"ht-kb-tag":[],"class_list":["post-73699","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73699","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=73699"}],"version-history":[{"count":1,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73699\/revisions"}],"predecessor-version":[{"id":73701,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73699\/revisions\/73701"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=73699"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=73699"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=73699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. Quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V ban h\u00e0nh theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/h3>\n
1. Nguy\u00ean t\u1eafc b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/h4>\n
2. Tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/h4>\n
3. Quy tr\u00ecnh in, s\u1eafp x\u1ebfp, \u0111\u00f3ng \u0111\u1ec3 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ea3n gi\u1ea5y<\/strong><\/h4>\n
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