Ng\u00e0y 17\/06\/2019, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 36\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/08\/2019.
\nC\u0103n c\u1ee9 theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 30\/2017\/N\u0110-CP ng\u00e0y 1\/3\/2007, \u0111\u1ec3 l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\nL\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7; n\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam;
\nC\u00f3 h\u00ecnh th\u1ee9c b\u1ea3o \u0111\u1ea3m thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 thanh to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1.
\nNgo\u00e0i ra, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n:
\nC\u00e1n b\u1ed9, nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c c\u00f9ng tham gia v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n v\u1edbi c\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n (n\u1ebfu c\u00f3);
\nV\u1ee3 ho\u1eb7c ch\u1ed3ng, cha, cha nu\u00f4i, m\u1eb9, m\u1eb9 nu\u00f4i, con, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t, anh, ch\u1ecb, em nu\u00f4i c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n gi\u1eef ch\u1ee9c danh t\u1eeb c\u1ea5p ph\u00f3 c\u00e1c ph\u00f2ng, ban nghi\u1ec7p v\u1ee5 tr\u1edf l\u00ean c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c c\u00f9ng tham gia v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n v\u1edbi c\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n (n\u1ebfu c\u00f3);
\nT\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, cha, cha nu\u00f4i, m\u1eb9, m\u1eb9 nu\u00f4i, con, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t, anh, ch\u1ecb, em nu\u00f4i c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n gi\u1eef ch\u1ee9c danh t\u1eeb c\u1ea5p ph\u00f3 c\u00e1c ph\u00f2ng, ban nghi\u1ec7p v\u1ee5 tr\u1edf l\u00ean c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c c\u00f9ng tham gia v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n v\u1edbi c\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n (n\u1ebfu c\u00f3);
\n\u0110\u1ed3ng th\u1eddi, ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:
\nC\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u1ed5n \u0111\u1ecbnh, \u0111\u1ee7 di\u1ec7n t\u00edch m\u1eb7t b\u1eb1ng, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft kh\u00e1c \u0111\u1ec3 l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng b\u00e1n v\u00e9 x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n;
\nC\u00f3 nh\u00e2n vi\u00ean \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1eadn h\u00e0nh th\u00e0nh th\u1ea1o h\u1ec7 th\u1ed1ng b\u00e1n v\u00e9 x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n x\u00e1c nh\u1eadn ho\u1eb7c c\u1ea5p ch\u1ee9ng ch\u1ec9;
\nC\u00f3 v\u0103n b\u1ea3n cam k\u1ebft tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n khi tr\u1edf th\u00e0nh \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n.
\nT\u00f3m l\u1ea1i, Th\u00f4ng t\u01b0 36\/2019\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd l\u00e0 m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd \u0111\u1ec3 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 \u00fd \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u r\u00f5 h\u01a1n ng\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kinh doanh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 c\u01a1 h\u1ed9i t\u00ecm ki\u1ebfm l\u1ee3i nhu\u1eadn \u1edf l\u0129nh v\u1ef1c trong t\u01b0\u01a1ng lai s\u1ebd ph\u00e1t tri\u1ec3n nhi\u1ec1u h\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 17\/06\/2019, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 36\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn s\u1ed1 \u0111i\u1ec7n to\u00e1n. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/08\/2019. C\u0103n c\u1ee9 theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 30\/2017\/N\u0110-CP ng\u00e0y 1\/3\/2007, \u0111\u1ec3 l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 […]<\/p>\n","protected":false},"author":3,"featured_media":8332,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8336","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\/8336","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=8336"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/8332"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=8336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=8336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=8336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}