BO TAI CHiNH
LONG HOA XA HOI CHU NGHIA VIVI' NAM
DOc 14p - Tty do - 11#nh phtic
S6: 65 /2022/TT-BTC
Ha N6i, ngay 02 thing 11 /lam 2022
THONG TU'
A
Quy dinh chi tiet khoin 2, Dieu 91 Nghi dinh so 98/2020/ND-CP
ngay 26 thing 08 nam 2020 cim Chinh phi' quy dinh xir phqt vi ph#m
hanh chinh trong ho#t Ong thtro'ng m#i, san xuat, buon bin hang gia,
hang cam va boo NT? quyen 19i ngtroi tieu dung
Can cer Lucid Xer ly vi phgm hanh chinh ngay 20 thing 6 nam 2012;
Can cit. Luat sera dai, b a sung mot so diiu cfia Luat Xer 135 vi phgm hanh chinh ngay 13 thing 11 nam 2020;
Can cer Luat Thuang mgi ngay 14 thing 6 nam 2005;
Can cer Bo Luat Dan sir ngay 24 thing 11 nam 2015;
Can cer Luat Quern ly ngogi thwang nam 2017;
Can cer Nghi clinh so 98/2020/ND-CP ngay 26 thing 8 nam 2020 cica Chinh phis quy clinh xer phgt vi phgm hanh chinh trong hoot c16ng thwang mgi, san xuat, buon ban hang gia, hang cam va boo ye quyen 161 ngtrai tieu &mg
Can cer Nghi dinh so 17/2022/ND-CP ngay 31 thing 01 nam 2022 cfia Chinh phi( sera do i, bo sung mot so dieu cfia ,cac Nghi dinh quy clinh vi xer phgt vi phgm hanh chinh trong link vy.c h6a chat va vat lieu no tong nghiep; die'n lyc, an toan dap thity dien, sec dung //Ong lwang ti et kiem va hi -eu qua; hoot Ong thuang mgi, san xuat, buon ban hang gia, hang cam va boo ye quyen tieu &mg hoot cking dau khi, kinh doanh xang dau va khi;
Can cer Nghi, clinh s6 118/2021/ND-CP ngay 23 thing 12 nam 2021 cela Chinh phis quy clinh chi tiet mot so clieu va bin phap thi hanh Luat Xer ly vi phgm hanh chinh;
Can cer Nghi dinh so 87/2017/ND-CP ngay 26 thing 7 nam 2017 cfia Chinh phi( quy clinh cherc nang, nhiem vy, quyen hgn va co' cau to cherc cita Bo Tai chinh;
Theo di nghi cfia Vy tryrowg Vy Phap chi;
B() trtrowg Ba Tai chinh ban hanh Thong tu' quy dinh chi tiet khoa n 2, Diiu 91 Nghi dinh so 98/2020/ND-CP ngay 26 thing 8 nam 2020 cfia Chinh phial guy dinh xer phgt vi phgm hanh chinh trong hoot Ong thwang mgi, san xuat, buon ban hang gia, hang cam va boo v0 quyenlai ngtroi tieu &mg.
Dieu 1. Pham vi dieu chinh
, Thong to quy dinh chi ti& khoan 2 Dieu 91 Nghi dinh so 98/2020/ND-CP ve so 10 bat hop phap c6 dugc do thuc hien hanh vi vi pham hanh chinh bi ,ap dung bien phap khac phuc hau qua la buOc nOp lai so 10 bat hop phap la tien, giay to c6 gia, vat va tai san khac c6 dugc do thuc hien hanh vi vi pham hanh Lien chinh hoac buOc nOp lai so n bang tri gia tang vat, pluxong tien vi pham hanh chinh da bi tieu thv, tau tan, tieu huy trai quy dinh cita phap lust trong linh vuc host dOng thuang mai, san xuat, buon ban hang gia, hang cam va bao ve quyen lgi ngued tieu dung de nOp vao ngan sach nha nuoc.
Dieu 2. Doi ttryng ap dung
1. Ca nhan, to chirc Viet Nam hoac ca nhan, to chic nuov ngoai thuc hien hanh vi vi pham hanh chinh tren lanh tho Viet Nam theo quy dinh tai Dieu 2 Nghi dinh so 98/2020/ND-CPbi ap dung bien phap khac phuc hau qua la buOc nOp lai so lgi bat hop phap la tien, giay to c6 gia, vat va tai san khac c6 dugc do thuc hien hanh vi vi pham hanh chinh hoac buOc nOp lai so lien bang tri gia tang vat, phuc mg tien vi pham hanh chinh da bi tieu thu, tau tan, tieu huy trai quy dinh cua phap lust trong linh vgc, hog &Ong thucmg mai, san xuat, buon ban hang gia, hang cam Ira bao ve quyen lgi ngued tieu dun de no vao ngan sach nha nuov.
2. Ngued c6 tham quyen lap bien ban vi pham hanh chinh va ngued c6 tham quyen xir phat vi pham hanh chinh theo quy dinh tai Chuang III Nghi dinh so 98/2020/ND-CP va khoan 43, khoan 44, khoan 45, khoan 46, khoan 47, khoan 48, khoan 49, khoan 50, khoan 51, khoan 52, Dieu 3 Nghi dinh se) 17/2022/ND-CP.
Di&I 3. Nguyen tAc xac dinh so loti bAt hop phap co dugc do thtrc hien hanh vi vi pham hanh chinh
1. Viec xac dinh so lgi bat hop phap do ngued c6 tham quyen xir phat vi pham hanh chinh dux hien va ghi trong quyet dinh xir phat vi pham hanh chinh hoac quyet dinh ap dung bien phap khac phuc hau qua.
2. SO 10 bat hop phap dugc xac dinh tir khi to chirc, ca nhan c6 hanh vi vi pham hanh chinh den thai diem cham,dixt hanh vi vi pham hoac c6 quyet dinh xir vi pham hanh chinh hoac quyet dinh ap dung bien phap khac phuc hau qua.
3. Trueng hop to chirc, ca nhan thuc hien nhieu hanh vi vi pham hanh chinh thi xac dinh so lgi bat hop phap c6 dugc theo tong hanh vi vi pham hanh chinh.
Truong hop to chdc, ca nhan thuc hien hanh vi vi pham hanh chinh nhieu lan thi xac dinh so 10 bat hop phap c6 dugc do thuc hien hanh vi vi pham hanh chinh theo timg
Dieu 4. SO loti bit hop phap
So lgi bat hop phap c6 dugc do thyc hien hanh vi vi pham hanh chinh theo quy dinh tai Dieu 37 Luat Xd ly vi pham hanh chinh; diem e, khoan 3, Dieu 4 Nghi Pill, so 98/2020/ND-CP va khoan 2, Dieu 3 Nghi dinh so 17/2022/ND- CP la vat, tien, gidy to c6 gia hoac tai san khac c6 dugc tix hanh vi vi pham hanh chinh ma to chirc, ca nhan do da thyc hien trong link vyc hoat dOng thuong mai, san xuat, buon ban hang gia, hang cam va bao ve quyen lgi nguoi tieu dung.
Dieu 5. Mc dinh so l07 bit hcep phi') la tien
1. 80 lgi bat hgp phap co dugc bang tien la toan 130, tien to chdc, ca nhan thu dugc -Ur hanh vi vi pham hanh chinh va dugc tinh bang so tien thu dugc tix viec chuyen nhugng, tieu thy hang hOa, cung cap dich vu vi pham sau khi da trir chi phi tryc tiep cau thanh hang Ma, dich V1,1 can Cit vao ho so, chtirng tir chdng minh tinh hop phap, hop le dm cac chi phi do do to chirc, ca nhan vi pham cung cap.
2. Can cd de xac dinh so tren to chirc, ca nhan vi pham c6 dugc do thyc hien hanh vi vi pham hanh chinh bang (=) so lugng hang h6a, khOi lugng dich vy (la chuyen nhugng, tieu thy nhan (x) voi don gia hang Ma., dich vy trir (-) chi phi trvc tiep cau thanh hang h6a hoac dich vy (neu to chdc, ca nhan vi pham có day du ho so, chirng tix de chung minh tinh hop phap, hop le dm cac chi phi do). Cy the:
a) 80 lugng hang h6a hoac khi lugng dich vy da chuyen nhugng, tieu thy doge xac dinh tren co so ke khai cua to chirc, ca nhan vi pham va kiem tra, xac minh cua ngued c6 tham quyen xix phat;
b) Don gia hang boa, dich vy dugc xac dinh teen ca so' 1-10 so,cfrirng tir cila to chdc, ca nhan vi pham. Truong hgp khong co ho so, chd , ng tix xac dinh thi don gia doge xac dinh theo gia thi truOng dm hang h6a, dich vy tuong to tai tiled diem phat hien. hanh vi vi pham.
Tru'emg hop khOng xac dinh dirge se') lugng, khi lugng, don gia thi so lgi bat hop phap CO dugc la toan b0 so tien to chdc, ca nhan thu dugc tit viec chuyen nhugng, tieu thy, tau tan, tieuhtly trai quy dinh.
3. Truerng hop cac to chdc, ca nhan nhan gia cong, cho thuong nhan ntrOc ngoai thyc hien hanh vi vi ve xuat xd hang boa xuat khau, nhap khau phai so lgi bat hop phap có dugc do thyc hien hanh vi vi pham thi ,so lgi bat hop phap c6 dugc tir hoat dOng gia cong hang h6a la toan b0 so tien to chdc, ca nhan thu dugc tir hoat d0ng gia cong (tien thue, phi gia ding) trix (-) chi phi tryc tiep cau thanh nen tien thue gia eking, tien phi gia cong (neu to chirc, ca nhan vi pham c6 day dU ho so, chfrng td de chdng minh tinh hgp phap, hgp re dm cac chi phi do).
Truemg hgp to chdc, ca nhan vi pham chuyen nhugng, tieu thy, tau tan, tieu hay trai quy dinh cua phap 1114 doi voi hang hoa gia cong thi so lgi bat hop phap phai nop vao ngan sach nha nu& la toan b0 so tien neu tren cong (+) so tien bang voi tri gia tang vat vi pham hanh chinh c6 dugc do da chuyen nhugng, tieu thu, tau tan, tieu huy trai quy dinh cua phap luat.
4. Trueyng hgp chuyen nhugng, tieu thu hang cam, hang gia, hang boa nhap lau hoc cung cap dich vu kinh doanh c6 dieu kin thi so lgi bdt hgp phap c6 dugc bang tien la toan be) so tien to chirc, ca nhan thu dugc ter viac chuyen nhugng, tieu thu hang hoa hoc cung cap dich vu do.
Dieu 6. Xac dinh so 19i bat hqp phap la giay có gia
1.,S6 lgi bdt hgp phap c6 clugc bang giay to c6 gia IA toan b0 gidy to co gia ma to chirc, ca nhan vi pham thu dugc ter hanh vi vi pliant hanh chinh.
2. Gidy to, CO gia quy dinh tai khoan 1 Dieu nay la cac loai gidy to co gia theo quy dinh cua 130 LuSt Dan six va cac loai giay to c6 gia khac theo quy dinh dm Lust chuyen nganh.
3. Truemg hgp,gidy ti c6 gia da dtrgc chuyen nhtrgng thi so lgi bdt hap phap dugc xac dinh bang so tien thus to thu dugc tai thei diem chuyen nhugng.
Truemg hgp gidy t? c6 gia da bi tau tan, tieu buy thi s6 Igi bat lagp phap dugc xac dinh theo gia tri so sach cua to chirc phat hanh giay ter c6 gia tai theyi diem tau tan, tieu huy.
Dieu 7. Mc dinh so lmi bat hqp phap la vat, tai san khac
1. Se') lgi bat hgp phap la vat, tai san khac ma to chirc, ca nhan vi pham thu dugc ter hanh vi vi pham hanh chinh la cac tai san khac theo quy dinh cua BO Luat Dan sg.
2. Vat quy dinh tai khoan 1 Dieu nay dugc xac dinh theo quy dinh tai Dieu 110, Dieu 111, Dieu 112, Dieu 113, Dieu 114 BO Luat Dan sv.
3. Tai san khac quy dinh tai khoan 1 DiL nay dtrgc xac dinh theo quy dinh tai Dieu 105, Dieu 107, Dieu 109 va Dieu 115 BO Luat Dan su.
4. Trueyng hgp vat, tai san khac khOng phai hang cam, hang gia, hang h6a nhap lau da dugc chuyen nhugng, tieu thu hoac tieu hay thi s6 lgi bat hgp phap dugc xac dinh bang so tien tuang duang gia tri thi trueyng cua tai san ding loai hoc xac dinh theo gia tri so sach cua tai san (neu khong c6 gia tri thi trtheyng) hoc xac dinh bang gia tri tien tai san ghi tren to khai hang hoa xuat khau, to khai hang hoa nhap khau (neu la hang h6a xuat khau, nhap khau) cua to chirc, ca nhan vi pham sau khi trir chi phi trvc tiep cau thanh hang h6a can cir vao ho so, chi ng tir chi ng minh tinh hop phap, hap le cila cac chi phi do.
Truemg hgp vat, tai san khac la hang cam, hang gia, hang h6a nhap lau da dugc chuyen nhugng, tieu thu thi so lgi bat hgp phap ,dugc xac dinh tong s6 tien ma to chirc, nhan nhan dugc khi thvc hien chuyen nhugng.
Dieu 8. Xic dinh so tien phai nOp veri tang vat, phtrang tien vi ph4rn hanh chinh da hi tieu thu, tau tan, tieu huy trai quy dinh cua phi') luat
Truong hop tang vat, phuong tien vi pham hanh chinh bi tieu thy, tau tan, tieu htily trai quy dinh cua phap 1u4t thi to chtirc, ca n.han vi pham phai nOp 14i so tien tuong throng tri gia tang vat, phuong tien vi pham hanh chinh da bi tieu thy, tau tan, tieuhily trai quy dinh cua phap lu4t.
Dieu 9. Hien hyc thi hanh
1. Thong to nay c6 hieu lvc thi hanh ke tir ngdy 01 thang 01 nam 2023 va thay the ThOng to so 149/2014/TT-BTC, ngay 10 thang 10 nam 2014 dm BO truong BO Tai chinh quy dinh ye so bat hop phap c6 dugc do thvc hien hanh vi vi phqm hanh chinh de sung vao ngan sach nha nuoc.
2. Truong hop cac van ban quy pham phap 1u4t dugc dan chieu thvc hien tai Thong to nay dugc sira doi, bo sung hoac thay the thi viec dan chieu thuc hien theo cac van ban ducyc sera dOi, bo sung hoc thay the d6.
Trong qua trinh thvc hien neu phat sinh vuong , de nghi phan anh kip thoi ve BO Tai chinh de xem xet, giai quyet./.
Noi nhifn:
f - Van pilling TW va cac Ban cila Dang;
- Van phong Tong Bi this;
- Van phong Quoc hOi;
- Van phong Chu tich mac;
- Van pilot-1g Ch,inh phii;
p g , p ; - Vien KSND toi cao; TAND t6i cao;
- Kiem town Nha turac;
- Uy ban Giam sat Tai chinh QuOc gia;
- Cac BO, ca quan ngang BO, ca quan thuOc CP;
- Ca quan TW cac down the;
q - UBND cac tinh, TP trkrc thuOc TW;
- So. Tai chinh, Cuc Thue, Cpc Hai quan, KBNN
cac tinh, TP true thuOc TW;
- Cie Mem tra van ban QPPL - BO Tu phap;
- Cac dan vi thuOc BO Tai chinh;
- COng bao;
g - at-1g TTDT Chinh phu, BO Tai chinh;
- Lau: VT, PC (2901)).