{"id":588,"date":"2018-04-01T10:33:44","date_gmt":"2018-04-01T10:33:44","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quy-dinh-moi-ve-hoat-dong-ban-khoan-phai-thu-tu-hop-dong-cho-thue-tai-chinh"},"modified":"2018-04-01T10:33:44","modified_gmt":"2018-04-01T10:33:44","slug":"quy-dinh-moi-ve-hoat-dong-ban-khoan-phai-thu-tu-hop-dong-cho-thue-tai-chinh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-moi-ve-hoat-dong-ban-khoan-phai-thu-tu-hop-dong-cho-thue-tai-chinh","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh"},"content":{"rendered":"

Ng\u00e0y 29\/12\/2017, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2017\/TT-NHNN v\u1ec1 quy \u0111\u1ecbnh b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 12\/02\/2018. Theo \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty t\u00e0i ch\u00ednh, C\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh sau:<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t,<\/i><\/b> ph\u01b0\u01a1ng th\u1ee9c b\u00e1n kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn th\u00f4ng qua \u0111\u00e0m ph\u00e1n tr\u1ef1c ti\u1ebfp gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua b\u00ean m\u00f4i gi\u1edbi, ho\u1eb7c \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/span><\/p>\n

Th\u1ee9 hai, <\/i><\/b>C\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng b\u00e1n kho\u1ea3n ph\u1ea3i thu ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n

Th\u1ee9 ba<\/i><\/b>, gi\u00e1 b\u00e1n kho\u1ea3n ph\u1ea3i thu ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc c\u00f4ng khai, minh b\u1ea1ch, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; gi\u00e1 b\u00e1n ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng; x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n ph\u1ea3i thu, vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a b\u00ean thu\u00ea t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh, ph\u00e2n lo\u1ea1i n\u1ee3 kho\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng kh\u00e1c.<\/span><\/p>\n

Th\u1ee9 t\u01b0<\/i><\/b>, \u0111\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng trong giao d\u1ecbch b\u00e1n kho\u1ea3n ph\u1ea3i thu l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, vi\u1ec7c s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh b\u00e1n kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 cho b\u00ean mua l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n

Th\u1ee9 n\u0103m<\/i><\/b>, vi\u1ec7c b\u00e1n kho\u1ea3n ph\u1ea3i thu ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh H\u1ee3p \u0111\u1ed3ng. H\u1ee3p \u0111\u1ed3ng b\u00e1n kho\u1ea3n ph\u1ea3i thu ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh trong \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y, ngo\u00e0i ra c\u00e1c b\u00ean c\u00f3 th\u1ec3 tho\u1ea3 thu\u1eadn c\u00e1c n\u1ed9i dung kh\u00e1c nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Th\u1ee9 s\u00e1u, <\/i><\/b>vi\u1ec7c <\/i><\/b>x\u1eed l\u00fd t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, b\u00e1o c\u00e1o th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

Th\u00f4ng t\u01b0 20\/2017\/TT-NHNN s\u1ebd thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 09\/2006\/TT-NHNN ng\u00e0y 23\/10\/2006 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 29\/12\/2017, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2017\/TT-NHNN v\u1ec1 quy \u0111\u1ecbnh b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 12\/02\/2018. Theo \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng b\u00e1n kho\u1ea3n ph\u1ea3i thu t\u1eeb h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-588","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/588","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=588"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/588\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}