Ng\u00e0y 26\/08\/2019, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c 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 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 15\/10\/2019.
\nTheo \u0111\u00f3, t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 57\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh t\u1ea1i Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng, c\u1ee5 th\u1ec3:
\nQu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thu h\u1ed3i n\u1ee3 khi:
\na) \u0110\u1ed1i t\u01b0\u1ee3ng xem x\u00e9t l\u00e0 kh\u00e1ch h\u00e0ng g\u1eb7p r\u1ee7i ro do m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p xem x\u00e9t r\u1ee7i ro, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\nKh\u00e1ch h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n do thi\u00ean tai, m\u1ea5t m\u00f9a, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, r\u1ee7i ro ch\u00ednh tr\u1ecb, chi\u1ebfn tranh g\u00e2y ra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1eabn \u0111\u1ebfn kh\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.
\nKh\u00e1ch h\u00e0ng b\u1ecb ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.
\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, d\u1eabn \u0111\u1ebfn kh\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.
\nKh\u00e1ch h\u00e0ng g\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, d\u1eabn \u0111\u1ebfn kh\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.
\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 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 34\/2018\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7.
\nHo\u1eb7c c\u00f3 th\u1ec3 theo th\u1ecfa thu\u1eadn gi\u1eefa Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u1edbi kh\u00e1ch h\u00e0ng t\u1ea1i\u00a0H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c v\u00e0 b\u00ean b\u1ea3o \u0111\u1ea3m t\u1ea1i H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m kho\u1ea3n nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd.
\nb) Kho\u1ea3n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i nh\u01b0ng Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng th\u1ea9m \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 n\u1ebfu \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01a1 c\u1ea5u n\u1ee3, khoanh n\u1ee3, x\u00f3a n\u1ee3 l\u00e3i th\u00ec kh\u00e1ch h\u00e0ng c\u0169ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 g\u1ed1c cho Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng theo \u0111\u00fang cam k\u1ebft.
\n\u0110\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3 (sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:
\na) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m cao h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5\u00a0s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3: Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 theo th\u1ecfa thu\u1eadn gi\u1eefa Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u1edbi kh\u00e1ch h\u00e0ng t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c v\u00e0 b\u00ean b\u1ea3o \u0111\u1ea3m t\u1ea1i H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m kho\u1ea3n nh\u1eadn n\u1ee3 b\u1eaft bu\u1ed9c \u0111\u00e3 k\u00fd (n\u1ebfu c\u00f3);
\nb) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n n\u1ee3: Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c theo d\u00f5i, thu h\u1ed3i \u0111\u1ed1i v\u1edbi ph\u1ea7n n\u1ee3 c\u00f2n l\u1ea1i (g\u1ed1c, l\u00e3i) theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh ho\u1eb7c xem x\u00e9t \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.
\nVi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC nh\u1eb1m t\u1ea1o c\u01a1 s\u1edf, c\u0103n c\u1ee9 c\u0169ng nh\u01b0 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt ho\u1ea1t \u0111\u1ed9ng x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 26\/08\/2019, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 57\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c 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 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 15\/10\/2019. Theo \u0111\u00f3, t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 57\/2019\/TT-BTC quy \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":3,"featured_media":9355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9359","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\/9359","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=9359"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9359\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9355"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}