Ng\u00e0y 30\/11\/2018, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 29\/2018\/TT-NHNN h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c nh\u1eadn, qu\u1ea3n l\u00fd ti\u1ec1n k\u00fd qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/01\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 29\/2018\/TT-NHNN quy \u0111\u1ecbnh c\u00e1c n\u1ed9i dung ch\u00ednh nh\u01b0 sau:
\n1. Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 k\u00fd qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p
\nKhi c\u00f3 nhu c\u1ea7u k\u00fd qu\u1ef9 t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng k\u00fd qu\u1ef9.
\nH\u1ee3p \u0111\u1ed3ng k\u00fd qu\u1ef9 bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh sau: T\u00ean, \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p; t\u00ean, \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u00e2n h\u00e0ng (ho\u1eb7c chi nh\u00e1nh ng\u00e2n h\u00e0ng) nh\u1eadn k\u00fd qu\u1ef9; s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9; m\u1ee5c \u0111\u00edch k\u00fd qu\u1ef9; l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi k\u00fd qu\u1ef9; h\u00ecnh th\u1ee9c tr\u1ea3 l\u00e3i ti\u1ec1n k\u00fd qu\u1ef9; s\u1eed d\u1ee5ng ti\u1ec1n k\u00fd qu\u1ef9; r\u00fat ti\u1ec1n k\u00fd qu\u1ef9; t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n k\u00fd qu\u1ef9; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nDoanh nghi\u1ec7p ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c m\u1edf t\u00e0i kho\u1ea3n k\u00fd qu\u1ef9 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 v\u00e0 n\u1ed9p s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9 v\u00e0o t\u00e0i kho\u1ea3n k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 40\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c \u0111a c\u1ea5p (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 5% v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam).
\nSau khi nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 h\u1ea1ch to\u00e1n ti\u1ec1n k\u00fd qu\u1ef9 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n k\u00fd qu\u1ef9 b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, c\u1ea5p gi\u1ea5y X\u00e1c nh\u1eadn k\u00fd qu\u1ef9 cho doanh nghi\u1ec7p.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 c\u00f3 nhu c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng k\u00fd qu\u1ef9 ho\u1eb7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng k\u00fd qu\u1ef9 m\u1edbi v\u00e0 th\u1ef1c hi\u1ec7n k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh.
\nL\u00e3i su\u1ea5t ti\u1ec1n k\u00fd qu\u1ef9 do hai b\u00ean th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng k\u00fd qu\u1ef9 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam trong t\u1eebng th\u1eddi k\u1ef3.
\n2. Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd kho\u1ea3n ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9
\nKhi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng y\u00eau c\u1ea7u tr\u00edch ti\u1ec1n k\u00fd qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 40\/2018\/N\u0110-CP, ng\u00e2n h\u00e0ng nh\u1eadn k\u00fd qu\u1ef9 th\u1ef1c hi\u1ec7n tr\u00edch ti\u1ec1n k\u00fd qu\u1ef9 cho ng\u01b0\u1eddi tham gia b\u00e1n h\u00e0ng \u0111a c\u1ea5p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. C\u1ee5 th\u1ec3:
\n– Doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi tham gia b\u00e1n h\u00e0ng \u0111a c\u1ea5p v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh, b\u1ea3n \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p v\u1edbi ng\u01b0\u1eddi tham gia b\u00e1n h\u00e0ng \u0111a c\u1ea5p li\u00ean quan \u0111\u1ebfn c\u00e1c ngh\u0129a v\u1ee5 \u0111\u00f3;
\n– Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p nh\u01b0ng kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
\nC\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 s\u1ed1 29\/2018\/TT-NHNN \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p, h\u1ea1n ch\u1ebf \u201cbi\u1ebfn t\u01b0\u1edbng\u201d c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p, g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 30\/11\/2018, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 29\/2018\/TT-NHNN h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c nh\u1eadn, qu\u1ea3n l\u00fd ti\u1ec1n k\u00fd qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/01\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 29\/2018\/TT-NHNN quy \u0111\u1ecbnh c\u00e1c n\u1ed9i dung […]<\/p>\n","protected":false},"author":3,"featured_media":6622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6621","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\/6621","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=6621"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6622"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}