Ng\u00e0y 26\/08\/2019 Th\u00f4ng t\u01b0 57\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Th\u00f4ng t\u01b0 57\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/10\/2019.
\nTheo \u0111\u00f3, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t x\u1eed l\u00fd r\u1ee7i ro trong 05 tr\u01b0\u1eddng h\u1ee3p sau:
\nKh\u00e1ch h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd do c\u00e1c nguy\u00ean nh\u00e2n nh\u01b0:
\nThi\u00ean tai, m\u1ea5t m\u00f9a, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n;
\nR\u1ee7i ro ch\u00ednh tr\u1ecb, chi\u1ebfn tranh.
\nKh\u00e1ch h\u00e0ng b\u1ecb ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;
\nKh\u00e1ch h\u00e0ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 (g\u1ed1c, l\u00e3i) \u0111\u00fang h\u1ea1n theo H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd do:
\nNh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng;
\nG\u1eb7p r\u1ee7i ro do nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng.
\nKh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n n\u1ee3 x\u1ea5u (t\u1eeb nh\u00f3m 3 \u0111\u1ebfn nh\u00f3m 5) theo k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 34\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.
\nQuy \u0111\u1ecbnh n\u00eau tr\u00ean gi\u00fap l\u00e0m x\u00e1c \u0111\u1ecbnh r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u1eed l\u00fd r\u1ee7i ro t\u00edn d\u1ee5ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 26\/08\/2019 Th\u00f4ng t\u01b0 57\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Th\u00f4ng t\u01b0 57\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/10\/2019. Theo \u0111\u00f3, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t x\u1eed l\u00fd r\u1ee7i ro trong 05 tr\u01b0\u1eddng h\u1ee3p […]<\/p>\n","protected":false},"author":3,"featured_media":9242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9246","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\/9246","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=9246"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9242"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}