Ng\u00e0y 11\/4\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 21\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c b\u00e1n C\u1ed5 ph\u1ea7n l\u1ea7n \u0111\u1ea7u v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c d\u1ef1ng s\u1ed5. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 03\/06\/2019.
\nTheo \u0111\u00f3 t\u1ea1i \u0110i\u1ec1u 24 th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c mua c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u1eb7t c\u1ecdc t\u1eeb 10% \u0111\u1ebfn 20%, c\u1ee5 th\u1ec3:
\nNh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ch\u00fang c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n \u0111\u1eb7t c\u1ecdc b\u1eb1ng 10% gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n \u0111\u1eb7t mua t\u00ednh theo gi\u00e1 m\u1edf s\u1ed5;
\nNh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9 ho\u1eb7c c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 tr\u1ecb b\u1eb1ng 20% gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n \u0111\u0103ng k\u00fd mua, t\u00ednh theo gi\u00e1 kh\u1edfi \u0111i\u1ec3m trong ph\u01b0\u01a1ng \u00e1n c\u1ed5 ph\u1ea7n h\u00f3a.
\nVi\u1ec7c thanh to\u00e1n ti\u1ec1n mua c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u01b0 sau:
\nTrong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 d\u1ef1ng s\u1ed5, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e0n t\u1ea5t vi\u1ec7c mua b\u00e1n c\u1ed5 ph\u1ea7n v\u00e0 chuy\u1ec3n ti\u1ec1n mua c\u1ed5 ph\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n mua c\u1ed5 ph\u1ea7n theo Quy ch\u1ebf b\u00e1n c\u1ed5 ph\u1ea7n theo ph\u01b0\u01a1ng th\u1ee9c d\u1ef1ng s\u1ed5;
\nTi\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n mua c\u1ed5 ph\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i ph\u1ea7n ch\u00eanh l\u1ec7ch trong th\u1eddi gian ba (03) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n nh\u00e0 \u0111\u1ea7u t\u01b0 thanh to\u00e1n ti\u1ec1n mua c\u1ed5 ph\u1ea7n;
\nN\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n ti\u1ec1n mua c\u1ed5 ph\u1ea7n n\u00eau tr\u00ean m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p kh\u00f4ng \u0111\u1ee7 so v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n mua c\u1ed5 ph\u1ea7n, nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n kh\u00f4ng thanh to\u00e1n ho\u1eb7c b\u1ecb ph\u1ea1t s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3n gi\u00e1 tr\u1ecb \u0111\u1eb7t c\u1ecdc trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c k\u00fd qu\u1ef9, b\u1ea3o l\u00e3nh. S\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ed1 c\u1ed5 ph\u1ea7n kh\u00f4ng b\u00e1n h\u1ebft v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh.
\nVi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 21\/2019\/TT-BTC nh\u1eb1m m\u1ee5c \u0111\u00edch b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u1ed1i \u0111a cho c\u00e1c doanh nghi\u1ec7p, tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd mua c\u1ed5 ph\u1ea7n nh\u01b0ng \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n l\u1ea1i kh\u00f4ng n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p \u0111\u1ee7, d\u1eabn t\u1edbi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 11\/4\/2019, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 21\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c b\u00e1n C\u1ed5 ph\u1ea7n l\u1ea7n \u0111\u1ea7u v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c d\u1ef1ng s\u1ed5. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 03\/06\/2019. Theo \u0111\u00f3 t\u1ea1i \u0110i\u1ec1u 24 th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c mua c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc […]<\/p>\n","protected":false},"author":3,"featured_media":8625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8629","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\/8629","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=8629"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8629\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/8625"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=8629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=8629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=8629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}