Ng\u00e0y 21\/08\/2019 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 55\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn b\u00e0n giao ti\u1ebfp nh\u1eadn n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb khi chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.
\nTh\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc b\u00e0n giao, ti\u1ebfp nh\u1eadn n\u1ee3 v\u00e0 lo\u1ea1i tr\u1eeb t\u00e0i s\u1ea3n nh\u01b0 sau:
\nC\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi n\u1ee3), c\u00f3 hi\u1ec7n v\u1eadt (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n). Tr\u01b0\u1eddng h\u1ee3p n\u1ee3 kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n hi\u1ec7n v\u1eadt th\u00ec C\u00f4ng ty Mua b\u00e1n n\u1ee3 (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u201cCTMB n\u1ee3\u201d) c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 CQ\u0110D CSH) v\u00e0 doanh nghi\u1ec7p th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng ti\u1ebfp nh\u1eadn \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd, theo d\u00f5i ho\u1eb7c x\u1eed\u00a0l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p.
\n\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p c\u1ee7a CQ\u0110D CSH theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p. Quy\u1ebft \u0111\u1ecbnh n\u00e0y ph\u1ea3i n\u00eau c\u1ee5 th\u1ec3 gi\u00e1 tr\u1ecb n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 CTMB n\u1ee3 th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn.
\nTr\u01b0\u1eddng h\u1ee3p CQ\u0110D CSH quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p:
\na) N\u1ebfu doanh nghi\u1ec7p ch\u01b0a k\u00fd Bi\u00ean b\u1ea3n b\u00e0n giao (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u201cBBBG\u201d) n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb v\u1edbi CTMB n\u1ee3 th\u00ec th\u1ef1c hi\u1ec7n b\u00e0n giao n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb theo quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.
\nb) N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00fd BBBG n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb v\u1edbi CTMB n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 gi\u00e1\u00a0tr\u1ecb doanh nghi\u1ec7p, CQ\u0110D CSH c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb CTMB n\u1ee3 th\u00f4ng b\u00e1o hi\u1ec7n tr\u1ea1ng c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb \u0111\u00e3 ti\u1ebfp nh\u1eadn theo BBBG theo ti\u00eau ch\u00ed: \u0111\u00e3 x\u1eed l\u00fd, thu h\u1ed3i v\u00e0 ch\u01b0a x\u1eed l\u00fd, thu h\u1ed3i tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.
\nCQ\u0110D CSH, CTMB n\u1ee3 v\u00e0 doanh nghi\u1ec7p ph\u1ea3i l\u1eadp BBBG, c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean. CQ\u0110D CSH c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n (b\u1eb1ng v\u0103n b\u1ea3n) cho CT H\u0110TV\/TG\u0110\/N\u0110D theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p c\u00f3 n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00e0n giao cho CTMB n\u1ee3.
\nCTMB n\u1ee3 k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ch\u1ee7 n\u1ee3, ch\u1ee7 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd\u00a0BBBG, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi kh\u00e1ch n\u1ee3 v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan v\u1ec1 vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n ch\u1ee7 n\u1ee3 cho CTMB n\u1ee3 (trong th\u1eddi h\u1ea1n 10 ng\u00e0y)
\n\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb ti\u1ebfp nh\u1eadn theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 (n\u1ebfu c\u00f3), CTMB n\u1ee3, CQ\u0110D CSH v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e0n giao, ti\u1ebfp nh\u1eadn, x\u1eed\u00a0l\u00fd\u00a0n\u1ee3, t\u00e0i s\u1ea3n nh\u01b0 \u0111\u1ed1i v\u1edbi n\u1ee3, t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb kh\u1ecfi gi\u00e1 tr\u1ecb doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Khi c\u00f3 v\u01b0\u1edbng m\u1eafc, CTMB n\u1ee3 b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, gi\u1ea3i quy\u1ebft quy\u1ec1n ho\u1eb7c b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.
\nDoanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi t\u1eebng h\u00ecnh th\u1ee9c s\u1eafp x\u1ebfp, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 21\/08\/2019 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 55\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn b\u00e0n giao ti\u1ebfp nh\u1eadn n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n lo\u1ea1i tr\u1eeb khi chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc b\u00e0n giao, ti\u1ebfp nh\u1eadn n\u1ee3 v\u00e0 lo\u1ea1i tr\u1eeb t\u00e0i s\u1ea3n nh\u01b0 sau: C\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00e0i s\u1ea3n […]<\/p>\n","protected":false},"author":3,"featured_media":9417,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9421","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\/9421","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=9421"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/9421\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/9417"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=9421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=9421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=9421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}