{"id":8629,"date":"2023-10-17T21:20:10","date_gmt":"2023-10-17T14:20:10","guid":{"rendered":"https:\/\/arito.vn\/?p=8629"},"modified":"2024-09-01T13:44:56","modified_gmt":"2024-09-01T06:44:56","slug":"phan-2-chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-doi-voi-cong-chuc-chuyen-nganh-ke-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/phan-2-chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-doi-voi-cong-chuc-chuyen-nganh-ke-toan\/","title":{"rendered":"Ph\u1ea7n 2 – Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n."},"content":{"rendered":"

Theo Th\u00f4ng t\u01b0 s\u1ed1 29\/2022\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh\u00a0ng\u00e0y 03\/06\/2022,\u00a0Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5\u00a0\u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p bao g\u1ed3m:<\/strong><\/p>\n

\"C\u00d4NG<\/p>\n

\u1ea2nh minh h\u1ecda: ngu\u1ed3n Internet<\/p>\n

<\/a>\u0110i\u1ec1u 7. K\u1ebf to\u00e1n vi\u00ean (m\u00e3 s\u1ed1 06.031)<\/strong><\/p>\n

1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n

K\u1ebf to\u00e1n vi\u00ean l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n v\u1ec1 k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u01a1 quan, t\u00f4\u0309 ch\u01b0\u0301c, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n

2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n

a) Ghi ch\u00e9p, t\u00ednh to\u00e1n, t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho c\u00e1c ph\u1ea7n h\u00e0nh, ph\u1ea7n vi\u1ec7c ph\u1ee5 tr\u00e1ch, cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh t\u1ea1i \u0111\u01a1n v\u1ecb;<\/p>\n

b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c h\u00e0ng ng\u00e0y, b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, cung c\u1ea5p th\u00f4ng tin thu\u1ed9c ph\u1ea7n h\u00e0nh, ph\u1ea7n vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ho\u1eb7c ph\u1ee5 tr\u00e1ch;<\/p>\n

c) Tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c t\u1ef1 ki\u1ec3m tra t\u00e0i ch\u00ednh k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh;<\/p>\n

d) T\u1ed5 ch\u1ee9c ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, kinh ph\u00ed thu\u1ed9c ph\u1ea7n h\u00e0nh, ph\u1ea7n vi\u1ec7c ph\u1ee5 tr\u00e1ch v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m, c\u00f3 hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n v\u1ed1n ho\u1eb7c kinh ph\u00ed;<\/p>\n

\u0111) Tham gia nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n

3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n

a) N\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, nguy\u00ean l\u00fd k\u1ebf to\u00e1n, c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin kinh t\u1ebf c\u00f3 li\u00ean quan;<\/p>\n

b) N\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n; c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong ng\u00e0nh, l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/p>\n

c) Bi\u1ebft ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t tri\u1ec3n khai ho\u1eb7c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i quy ch\u1ebf qu\u1ea3n l\u00fd, quy tr\u00ecnh nghi\u1ec7p v\u1ee5, t\u1ed5ng k\u1ebft c\u1ea3i ti\u1ebfn nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd, n\u1eafm \u0111\u01b0\u1ee3c xu th\u1ebf ph\u00e1t tri\u1ec3n nghi\u1ec7p v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf;<\/p>\n

d) Bi\u1ebft t\u1ed5 ch\u1ee9c tri\u1ec3n khai c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 quy ch\u1ebf qu\u1ea3n l\u00fd, quy tr\u00ecnh nghi\u1ec7p v\u1ee5, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh \u0111\u1ed1i v\u1edbi nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb;<\/p>\n

\u0111) C\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp thu, n\u1eafm b\u1eaft v\u00e0 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3, ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 trao \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, th\u00f4ng tin k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 giao d\u1ecbch \u0111i\u1ec7n t\u1eed;<\/p>\n

e)\u00a0C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n

4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n

a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh;<\/p>\n

b)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean<\/em> th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111ang gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 03 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c), trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n

 <\/p>\n

<\/a>\u0110i\u1ec1u 8. K\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p (m\u00e3 s\u1ed1 06.032)<\/strong><\/p>\n

1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n

K\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p l\u00e0 c\u00f4ng ch\u1ee9c th\u1ef1c thi c\u00e1c nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p c\u01a1 s\u1edf trong ca\u0301c c\u01a1 quan, t\u00f4\u0309 ch\u01b0\u0301c, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb nh\u1ecf, kh\u00f4ng ph\u00e1t sinh nhi\u1ec1u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n

a) Thu th\u1eadp, ki\u1ec3m tra, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh thu\u1ed9c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch;<\/p>\n

b) M\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n thu\u1ed9c ph\u1ea7n h\u00e0nh, ph\u1ea7n vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch;<\/p>\n

c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00e1o c\u00e1o kh\u00e1c h\u00e0ng ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 theo s\u1ef1 ph\u00e2n c\u00f4ng t\u1eebng ph\u1ea7n vi\u1ec7c k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ef1 ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o;<\/p>\n

d) Chu\u1ea9n b\u1ecb c\u00e1c s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 ki\u1ec3m k\u00ea, tham gia ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi ch\u00e9p c\u00e1c bi\u1ec3u m\u1eabu ki\u1ec3m k\u00ea v\u00e0 t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n thu\u1ed9c ph\u1ea1m vi ph\u1ee5 tr\u00e1ch;<\/p>\n

\u0111) Ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, kinh ph\u00ed thu\u1ed9c ph\u1ea7n h\u00e0nh, ph\u1ea7n vi\u1ec7c ph\u1ee5 tr\u00e1ch.<\/p>\n

3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n

a) N\u1eafm \u0111\u01b0\u1ee3c c\u00e1c ch\u1ebf \u0111\u1ed9, quy \u0111\u1ecbnh k\u1ebf to\u00e1n ng\u00e0nh, l\u0129nh v\u1ef1c; c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong \u0111\u01a1n v\u1ecb, trong ng\u00e0nh;<\/p>\n

b) Hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, nguy\u00ean l\u00fd k\u1ebf to\u00e1n, c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin kinh t\u1ebf c\u00f3 li\u00ean quan;<\/p>\n

c) N\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 quy tr\u00ecnh nghi\u1ec7p v\u1ee5, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb trong \u0111\u01a1n v\u1ecb;<\/p>\n

d) C\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp thu, n\u1eafm b\u1eaft c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft nh\u01b0 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng m\u00e1y t\u00ednh, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; c\u00f3 kh\u1ea3 n\u0103ng tham gia tri\u1ec3n khai theo \u0111\u00fang ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u1ea5p tr\u00ean;<\/p>\n

\u0111) S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng v\u00e0 c\u00e1c trang thi\u1ebft b\u1ecb kh\u00e1c ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5.<\/p>\n

4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n

C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao \u0111\u1eb3ng tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh.<\/p>\n

5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c \u0111ang gi\u1eef c\u00e1c ng\u1ea1ch ki\u1ec3m ng\u00e2n vi\u00ean (m\u00e3 s\u1ed1 07.047), th\u1ee7 qu\u1ef9 ng\u00e2n h\u00e0ng (m\u00e3 s\u1ed1 06.034), th\u1ee7 qu\u1ef9 c\u01a1 quan, \u0111\u01a1n v\u1ecb (m\u00e3 s\u1ed1 06.035) d\u1ef1 thi n\u00e2ng ng\u1ea1ch l\u00ean ng\u1ea1ch K\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p<\/em> th\u00ec ph\u1ea3i c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch ki\u1ec3m ng\u00e2n vi\u00ean, th\u1ee7 qu\u1ef9 ng\u00e2n h\u00e0ng, th\u1ee7 qu\u1ef9 c\u01a1 quan, \u0111\u01a1n v\u1ecb v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 03 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c). Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1eddi gian t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u00ec th\u1eddi gian gi\u1eef ng\u1ea1ch ki\u1ec3m ng\u00e2n vi\u00ean, th\u1ee7 qu\u1ef9 ng\u00e2n h\u00e0ng, th\u1ee7 qu\u1ef9 c\u01a1 quan, \u0111\u01a1n v\u1ecb t\u1ed1i thi\u1ec3u 01 n\u0103m (\u0111\u1ee7 12 th\u00e1ng) t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n

Ngu\u1ed3n: thuvienphapluat.vn<\/p>","protected":false},"excerpt":{"rendered":"

Theo Th\u00f4ng t\u01b0 s\u1ed1 29\/2022\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh\u00a0ng\u00e0y 03\/06\/2022,\u00a0Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5\u00a0\u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean trung c\u1ea5p bao g\u1ed3m: \u1ea2nh minh h\u1ecda: ngu\u1ed3n Internet \u0110i\u1ec1u 7. K\u1ebf to\u00e1n vi\u00ean (m\u00e3 s\u1ed1 06.031) 1. Ch\u1ee9c tr\u00e1ch K\u1ebf to\u00e1n vi\u00ean l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh […]<\/p>\n","protected":false},"author":12,"featured_media":8627,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8629"}],"version-history":[{"count":1,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8629\/revisions"}],"predecessor-version":[{"id":8631,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8629\/revisions\/8631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8627"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}