{"id":12276,"date":"2020-08-04T07:39:30","date_gmt":"2020-08-04T07:39:30","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-points-of-enterprise-law-2020-part-2"},"modified":"2020-08-04T10:43:09","modified_gmt":"2020-08-04T10:43:09","slug":"nhung%e2%80%8c-%e2%80%8cdiem%e2%80%8c-%e2%80%8cmoi%e2%80%8c-%e2%80%8ccua%e2%80%8c-%e2%80%8cluat%e2%80%8c-%e2%80%8cdoanh%e2%80%8c-%e2%80%8cnghiep%e2%80%8c-%e2%80%8c2020%e2%80%8c-%e2%80%8c","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/nhung%e2%80%8c-%e2%80%8cdiem%e2%80%8c-%e2%80%8cmoi%e2%80%8c-%e2%80%8ccua%e2%80%8c-%e2%80%8cluat%e2%80%8c-%e2%80%8cdoanh%e2%80%8c-%e2%80%8cnghiep%e2%80%8c-%e2%80%8c2020%e2%80%8c-%e2%80%8c","title":{"rendered":"Nh\u1eefng\u200c \u200c\u0111i\u1ec3m\u200c \u200cm\u1edbi\u200c \u200cc\u1ee7a\u200c \u200cLu\u1eadt\u200c \u200cDoanh\u200c \u200cnghi\u1ec7p\u200c \u200c2020\u200c \u200c\u2013\u200c \u200cPh\u1ea7n\u200c \u200c2"},"content":{"rendered":"

T\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 9, Qu\u1ed1c h\u1ed9i kh\u00f3a XIV, Lu\u1eadt Doanh nghi\u1ec7p 2020 (LDN 2020) \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 01\/01\/2021. Sau \u0111\u00e2y s\u1ebd l\u00e0 5 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i 3 ch\u01b0\u01a1ng ti\u1ebfp theo (Ch\u01b0\u01a1ng IV, Ch\u01b0\u01a1ng V, Ch\u01b0\u01a1ng VI) c\u1ee7a LDN 2020, c\u1ee5 th\u1ec3 b\u00e0i vi\u1ebft s\u1ebd \u0111i v\u00e0o chi ti\u1ebft nh\u01b0 sau:<\/p>\n

    \n
  1. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 Ban Ki\u1ec3m so\u00e1t trong Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/strong>
    \nTheo kho\u1ea3n 1 \u0110i\u1ec1u 103 LDN 2020 quy \u0111\u1ecbnh: \u201cC\u0103n c\u1ee9 quy m\u00f4 c\u1ee7a c\u00f4ng ty, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp Ban ki\u1ec3m so\u00e1t c\u00f3 t\u1eeb 01 \u0111\u1ebfn 05 Ki\u1ec3m so\u00e1t vi\u00ean<\/strong>, trong \u0111\u00f3 c\u00f3 Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t. Nhi\u1ec7m k\u1ef3 Ki\u1ec3m so\u00e1t vi\u00ean kh\u00f4ng qu\u00e1 05 n\u0103m v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u1ea1i nh\u01b0ng kh\u00f4ng qu\u00e1 02 nhi\u1ec7m k\u1ef3 li\u00ean t\u1ee5c t\u1ea1i c\u00f4ng ty \u0111\u00f3<\/strong>. Tr\u01b0\u1eddng h\u1ee3p Ban ki\u1ec3m so\u00e1t ch\u1ec9 c\u00f3 01 Ki\u1ec3m so\u00e1t vi\u00ean th\u00ec Ki\u1ec3m so\u00e1t vi\u00ean \u0111\u00f3 \u0111\u1ed3ng th\u1eddi l\u00e0 Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t.<\/em>
    \nTheo kho\u1ea3n 1 \u0110i\u1ec1u 102 LDN 2014 quy \u0111\u1ecbnh: \u201cC\u0103n c\u1ee9 quy m\u00f4 c\u1ee7a c\u00f4ng ty, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m 01 Ki\u1ec3m so\u00e1t vi\u00ean ho\u1eb7c th\u00e0nh l\u1eadp Ban ki\u1ec3m so\u00e1t g\u1ed3m 03 \u0111\u1ebfn 05 Ki\u1ec3m so\u00e1t vi\u00ean<\/strong>. Nhi\u1ec7m k\u1ef3 Ki\u1ec3m so\u00e1t vi\u00ean kh\u00f4ng qu\u00e1 05 n\u0103m v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u1ea1i nh\u01b0ng m\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m Ki\u1ec3m so\u00e1t vi\u00ean c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00f4ng qu\u00e1 02 nhi\u1ec7m k\u1ef3<\/strong>.<\/em>\u201d
    \nNh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y \u0111i\u1ec3m kh\u00e1c bi\u1ec7t \u1edf \u0111\u00e2y l\u00e0:
    \nTh\u1ee9 nh\u1ea5t<\/em>, LDN 2020 quy \u0111\u1ecbnh: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f3 Ban Ki\u1ec3m So\u00e1t, Ban Ki\u1ec3m So\u00e1t n\u00e0y c\u00f3 s\u1ed1 l\u01b0\u1ee3ng Ki\u1ec3m So\u00e1t Vi\u00ean t\u1eeb 1 \u0111\u1ebfn 5 ng\u01b0\u1eddi. Trong \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 1 Tr\u01b0\u1edfng Ban Ki\u1ec3m So\u00e1t. LDN 2014 quy \u0111\u1ecbnh: DNNN c\u00f3 th\u1ec3 b\u1ed5 nhi\u1ec7m 1 ng\u01b0\u1eddi ho\u1eb7c l\u00e0 th\u00e0nh l\u1eadp 1 ban Ki\u1ec3m So\u00e1t t\u1eeb 3 \u0111\u1ebfn 5 ng\u01b0\u1eddi, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ghi nh\u1eadn ph\u1ea3i c\u00f3 Tr\u01b0\u1edfng Ban Ki\u1ec3m So\u00e1t.
    \nTh\u1ee9 hai,<\/em> quy \u0111\u1ecbnh m\u1edbi cho Ki\u1ec3m So\u00e1t Vi\u00ean \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u1ea1i nh\u01b0ng kh\u00f4ng qu\u00e1 2 nhi\u1ec7m k\u1ef3 li\u00ean t\u1ee5c t\u1ea1i C\u00f4ng ty \u0111\u00f3, t\u1ee9c l\u00e0 n\u1ebfu 2 k\u1ef3 nh\u01b0ng kh\u00f4ng li\u00ean t\u1ee5c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u1ea1i l\u00e0m Ki\u1ec3m So\u00e1t Vi\u00ean. Tuy nhi\u00ean, LDN 2014 th\u00ec kh\u00f4ng cho ph\u00e9p b\u1ed5 nhi\u1ec7m l\u1ea1i Ki\u1ec3m So\u00e1t Vi\u00ean qu\u00e1 2 nhi\u1ec7m k\u1ef3 (kh\u00f4ng ph\u00e2n bi\u1ec7t nhi\u1ec7m k\u1ef3 c\u00f3 li\u00ean t\u1ee5c hay kh\u00f4ng).<\/li>\n
  2. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd (c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u01a1 s\u1edf) kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/strong>
    \nTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, 7 \u0110i\u1ec1u 114 LDN 2020 b\u1ed5 sung th\u00eam quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd (hay c\u00f2n g\u1ecdi l\u00e0 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u01a1 s\u1edf) kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft nh\u01b0 sau:
    \n6. C\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m t\u00e0i s\u1ea3n c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u01a1 s\u1edf. Ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u00f3 l\u1ee3i \u00edch kinh t\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u01a1 s\u1edf, tr\u1eeb quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/em>
    \n7. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng ch\u1ec9 l\u01b0u k\u00fd kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/em>.<\/li>\n
  3. S\u1eeda quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ed5 th\u00f4ng<\/strong>
    \nLDN 2020 \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ed1i v\u1edbi LDN 2014 m\u1ed9t s\u1ed1 n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn quy\u1ec1n c\u1ed5 \u0111\u00f4ng ph\u1ed5 th\u00f4ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:
    \nTh\u1ee9 nh\u1ea5t, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 c\u1ed5 \u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n \u0111\u1eb7c bi\u1ec7t:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/em><\/strong>\u0110i\u1ec1u 114 LDN 2014 quy \u0111\u1ecbnh c\u1ed5 \u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n \u0111\u1eb7c bi\u1ec7t l\u00e0: C\u1ed5\u00a0<\/em>\u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb\u00a010%<\/strong>\u00a0t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng tr\u1edf l\u00ean\u00a0trong th\u1eddi h\u1ea1n li\u00ean\u00a0<\/strong><\/em>t\u1ee5c\u00a0\u00edt nh\u1ea5t 06 th\u00e1ng<\/strong>\u00a0ho\u1eb7c m\u1ed9t t\u1ef7 l\u1ec7 kh\u00e1c nh\u1ecf h\u01a1n<\/strong> quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/em>
    \n\u0110i\u1ec1u 115 LDN 2020 quy \u0111\u1ecbnh c\u1ed5 \u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n \u0111\u1eb7c bi\u1ec7t l\u00e0: C\u1ed5 \u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb 05%<\/strong> t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng tr\u1edf l\u00ean ho\u1eb7c m\u1ed9t t\u1ef7 l\u1ec7 kh\u00e1c nh\u1ecf h\u01a1n<\/strong> theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u00f3 quy\u1ec1n sau \u0111\u00e2y:<\/em>
    \nTh\u1ee9 hai, m\u1edf r\u1ed9ng th\u00eam 1 quy\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c nh\u00f3m c\u1ed5 \u0111\u00f4ng n\u00e0y li\u00ean quan \u0111\u1ebfn xem x\u00e9t, tra c\u1ee9u, tr\u00edch l\u1ee5c c\u00e1c t\u00e0i li\u1ec7u c\u1ee7a c\u00f4ng ty, c\u1ee5 th\u1ec3:<\/strong><\/em>
    \nLDN 2020: Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n xem x\u00e9t, tra c\u1ee9u, tr\u00edch l\u1ee5c s\u1ed5 h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch ph\u1ea3i th\u00f4ng qua H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c, tr\u1eeb t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn b\u00ed m\u1eadt th\u01b0\u01a1ng m\u1ea1i, b\u00ed m\u1eadt kinh doanh c\u1ee7a c\u00f4ng ty.
    \nLDN 2014: Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh tr\u00ean.<\/li>\n
  4. B\u1ed5 sung th\u00eam ngh\u0129a v\u1ee5 c\u1ee7a c\u1ed5 \u0111\u00f4ng<\/strong>
    \nTheo \u0111\u00f3, b\u00ean c\u1ea1nh vi\u1ec7c k\u1ebf th\u1eeba quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a c\u1ed5 \u0111\u00f4ng ph\u1ed5 th\u00f4ng t\u1ea1i \u0110i\u1ec1u 115 LDN 2014, Kho\u1ea3n 5 \u0110i\u1ec1u 119 LDN 2020 b\u1ed5 sung th\u00eam n\u1ed9i dung sau: “B\u1ea3o m\u1eadt c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00f4ng ty cung c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty v\u00e0 ph\u00e1p lu\u1eadt; ch\u1ec9 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh; nghi\u00eam c\u1ea5m ph\u00e1t t\u00e1n ho\u1eb7c sao, g\u1eedi th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00f4ng ty cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.”<\/em><\/li>\n
  5. B\u1ed5 sung tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong>
    \nSo v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, Kho\u1ea3n 5 \u0110i\u1ec1u 165 LDN 2020, b\u1ed5 sung th\u00eam tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u01b0 sau: \u201cTh\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00e1c vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n ho\u1eb7c li\u00ean \u0111\u1edbi \u0111\u1ec1n b\u00f9 l\u1ee3i \u00edch b\u1ecb m\u1ea5t, tr\u1ea3 l\u1ea1i l\u1ee3i \u00edch \u0111\u00e3 nh\u1eadn v\u00e0 b\u1ed3i th\u01b0\u1eddng to\u00e0n b\u1ed9 thi\u1ec7t h\u1ea1i cho c\u00f4ng ty v\u00e0 b\u00ean th\u1ee9 ba<\/em>.\u201d<\/li>\n<\/ol>\n

     <\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 5 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i 3 ch\u01b0\u01a1ng ti\u1ebfp theo (Ch\u01b0\u01a1ng IV, Ch\u01b0\u01a1ng V, Ch\u01b0\u01a1ng VI) c\u1ee7a LDN 2020, nh\u1eefng quy \u0111\u1ecbnh n\u00e0y s\u1ebd gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng ngay khi LDN 2020 c\u00f3 hi\u1ec7u l\u1ef1c, t\u1ee9c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2021.<\/p>\n

    Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/p>\n

    Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n!<\/p>\n","protected":false},"excerpt":{"rendered":"

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