{"id":2680,"date":"2026-07-20T03:55:41","date_gmt":"2026-07-20T03:55:41","guid":{"rendered":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2680"},"modified":"2026-07-20T03:55:41","modified_gmt":"2026-07-20T03:55:41","slug":"quy-dinh-ve-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-su-dung-khong-hop-phap-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2680","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u \u00fd: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"572\" src=\"https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/Gemini_Generated_Image_bv0rnpbv0rnpbv0r-1024x572.png\" alt=\"\" class=\"wp-image-2681\" srcset=\"https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/Gemini_Generated_Image_bv0rnpbv0rnpbv0r-1024x572.png 1024w, https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/Gemini_Generated_Image_bv0rnpbv0rnpbv0r-300x167.png 300w, https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/Gemini_Generated_Image_bv0rnpbv0rnpbv0r-768x429.png 768w, https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/Gemini_Generated_Image_bv0rnpbv0rnpbv0r.png 1376w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"571\" height=\"1024\" src=\"https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/z8061466128949_1bfe61c83ceb34b5962911a4846261e3-571x1024.jpg\" alt=\"\" class=\"wp-image-2682\" srcset=\"https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/z8061466128949_1bfe61c83ceb34b5962911a4846261e3-571x1024.jpg 571w, https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/z8061466128949_1bfe61c83ceb34b5962911a4846261e3-167x300.jpg 167w, https:\/\/thuecoso14tphcm.gov.vn\/wp-content\/uploads\/2026\/07\/z8061466128949_1bfe61c83ceb34b5962911a4846261e3.jpg 714w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 20.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP). Ngo\u00e0i ra, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f2n \u0111\u1ed1i m\u1eb7t v\u1edbi truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u00e0 b\u1ecb truy thu thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Ph\u00e2n lo\u1ea1i h\u00e0nh vi vi ph\u1ea1m. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, hai kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n: L\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; ho\u1eb7c l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n; cho\/b\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n: L\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c; h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed, kh\u1ea5u ho\u00e0n thu\u1ebf ho\u1eb7c thanh to\u00e1n c\u00f4ng qu\u1ef9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2. Ch\u1ebf t\u00e0i x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednhC\u0103n c\u1ee9 theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c ph\u1ea1t ti\u1ec1n: Ph\u1ea1t t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf s\u1ebd b\u1ecb \u00e1p d\u1ee5ng khung ph\u1ea1t ri\u00eang n\u1eb7ng h\u01a1n).<\/li>\n\n\n\n<li>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: B\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh doanh thu, h\u1ee7y ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">3. Ch\u1ebf t\u00e0i x\u1eed l\u00fd h\u00ecnh s\u1ef1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n tr\u00e1i ph\u00e9p nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf ho\u1eb7c tr\u1ee5c l\u1ee3i, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy t\u1ed1 h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf ho\u1eb7c t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 06 th\u00e1ng \u0111\u1ebfn 05 n\u0103m t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Khuy\u1ebfn c\u00e1o t\u1eeb C\u01a1 quan Thu\u1ebf: \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng mua b\u00e1n, trao \u0111\u1ed5i, ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c, h\u00f3a \u0111\u01a1n kh\u1ed1ng.<\/li>\n\n\n\n<li>Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra tr\u00ean h\u1ec7 th\u1ed1ng tra c\u1ee9u h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c c\u1ee7a C\u1ee5c Thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">(NNT c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 ch\u1ebf t\u00e0i li\u00ean quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP)<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u \u00fd: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng <a class=\"mh-excerpt-more\" href=\"https:\/\/thuecoso14tphcm.gov.vn\/?p=2680\" title=\"Quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,12,1,10],"tags":[],"class_list":["post-2680","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2680"}],"version-history":[{"count":1,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2680\/revisions"}],"predecessor-version":[{"id":2683,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2680\/revisions\/2683"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}