{"id":14120,"date":"2021-06-30T08:00:27","date_gmt":"2021-06-30T08:00:27","guid":{"rendered":"https:\/\/bizlawyer.vn\/guidelines-for-application-of-apa-mechanism-with-businesses-with-link-transactions"},"modified":"2021-06-30T08:03:45","modified_gmt":"2021-06-30T08:03:45","slug":"huong-dan-ap-dung-co-che-apa-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-ap-dung-co-che-apa-voi-doanh-nghiep-co-giao-dich-lien-ket","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf APA v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

Ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 45\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf tho\u1ea3 thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (\u201cTh\u00f4ng t\u01b0 45<\/strong>\u201d). Theo \u0111\u00f3, quy \u0111\u1ecbnh c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA nh\u01b0 sau:<\/span>
\n– Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee5 th\u1ec3: <\/span><\/strong>
\n\u2022 C\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; <\/span>
\n\u2022 C\u00e1c giao d\u1ecbch vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c;<\/span>
\n\u2022 C\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; v\u00e0 <\/span>
\n\u2022 C\u00e1c th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span>
\nL\u01b0u \u00fd: Tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span>
\n– Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/strong>
\n\u2022 Giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/span>
\n\u2022 Giao d\u1ecbch c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u2022 Giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/span>
\n\u2022 Giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/span>
\nTh\u00f4ng t\u01b0 45 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 03\/8\/2021 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 201\/2013\/TT-BTC ng\u00e0y 20\/12\/2013.<\/span><\/em>
\nHy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/span>
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 45\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf tho\u1ea3 thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (\u201cTh\u00f4ng t\u01b0 45\u201d). Theo \u0111\u00f3, quy \u0111\u1ecbnh c\u00e1c giao […]<\/p>\n","protected":false},"author":3,"featured_media":14116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=14120"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14116"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}