Ng\u00e0y 08\/8\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 48\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ea1i doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 48\/2019\/TT-BTC (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cTh\u00f4ng t\u01b0\u201d)\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/10\/2019. Th\u00f4ng t\u01b0 n\u00e0y l\u00e0m h\u1ebft hi\u1ec7u l\u1ef1c\u00a003 Th\u00f4ng t\u01b0 tr\u01b0\u1edbc \u0111\u00f3 l\u00e0: Th\u00f4ng t\u01b0 228\/2009\/TT-BTC,\u00a0Th\u00f4ng t\u01b0 34\/2011\/TT-BTC,\u00a0Th\u00f4ng t\u01b0 89\/2013\/TT-BTC.
\nT\u00f3m t\u1eaft m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 nh\u01b0 sau:
\nV\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:
\nDoanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho kho\u1ea3n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp r\u1ee7i ro \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh trong n\u01b0\u1edbc. C\u1ee5 th\u1ec3:
\nT\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh: \u201c\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc chung trong tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng: …4. Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.\u201d
\nT\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh: \u201c1. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n: a) \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng l\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n m\u00e0 doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:- L\u00e0 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0; – L\u00e0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 do mua b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf\u00a0tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111ang h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5\u00a0k\u1ebf\u00a0to\u00e1n.\u201d
\nV\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:
\nGi\u1ed1ng nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3, Th\u00f4ng t\u01b0 v\u1eabn quy \u0111\u1ecbnh Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh cho s\u1ed1 ti\u1ec1n l\u00e0 n\u1ee3 ch\u01b0a tr\u1ea3 t\u1eeb \u0111\u00f3 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng, tuy nhi\u00ean Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 b\u1ed5 sung th\u00eam: \u201ctrong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ho\u1eb7c v\u0103n b\u1ea3n \u0111\u00f2i n\u1ee3 do doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi (c\u00f3 d\u1ea5u b\u01b0u \u0111i\u1ec7n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u1ec3n ph\u00e1t);\u201d \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi, th\u00e1o g\u1ee1 l\u1edbn cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p con n\u1ee3 \u201ckh\u00f4ng ch\u1ecbu\u201d k\u00fd Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi Doanh nghi\u1ec7p khi m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n.
\nNgo\u00e0i ra, li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, Th\u00f4ng t\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh t\u00e1ch ri\u00eang\u00a0doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, nh\u1eefng doanh nghi\u1ec7p n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c tr\u00edch l\u1eadp kh\u00e1c so v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.
\nV\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng
\nB\u1ed5 sung lo\u1ea1i h\u00ecnh \u201cD\u1ecbch v\u1ee5\u201d c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, m\u00e0 nh\u1eefng v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u1ec1 c\u1eadp \u0111\u1ebfn.
\nT\u1eeb nh\u1eefng ph\u00e2n t\u00edch tr\u00ean cho th\u1ea5y Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC \u0111\u00e3 \u0111em l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb kh\u00f4ng h\u1ec1 nh\u1ecf \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p Vi\u1ec7t Nam, gi\u00fap Doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n trong gi\u1ea3i quy\u1ebft c\u00e1c kho\u1ea3n thu c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng, \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n, kh\u1ea3 thi h\u01a1n \u0111\u1ed1i v\u1edbi qu\u1ef9 d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i. Ngo\u00e0i ra, Th\u00f4ng t\u01b0 n\u00e0y c\u0169ng \u0111\u00e3 th\u1ed1ng nh\u1ea5t l\u1ea1i to\u00e0n b\u1ed9 nh\u1eefng quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 hi\u1ec7n \u0111ang n\u1eb1m r\u1ea3i r\u00e1c t\u1ea1i nhi\u1ec1u v\u0103n b\u1ea3n kh\u00e1c nhau c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00edch qu\u1ef9 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c Doanh nghi\u1ec7p trong vi\u1ec7c n\u1eafm b\u1eaft, hi\u1ec3u r\u00f5 v\u00e0 v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y tr\u00ean th\u1ef1c t\u1ebf. Do \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 nhi\u1ec1u Doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c r\u1ee7i ro v\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn trong qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 08\/8\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 48\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ea1i doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 48\/2019\/TT-BTC (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u201cTh\u00f4ng t\u01b0\u201d)\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/10\/2019. Th\u00f4ng t\u01b0 n\u00e0y l\u00e0m h\u1ebft hi\u1ec7u l\u1ef1c\u00a003 Th\u00f4ng t\u01b0 tr\u01b0\u1edbc \u0111\u00f3 l\u00e0: Th\u00f4ng t\u01b0 228\/2009\/TT-BTC,\u00a0Th\u00f4ng t\u01b0 […]<\/p>\n","protected":false},"author":3,"featured_media":9220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9224","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\/9224","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=9224"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9220"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}