{"id":7709,"date":"2024-10-16T18:56:46","date_gmt":"2024-10-16T11:56:46","guid":{"rendered":"https:\/\/anlegal.vn\/?p=7709"},"modified":"2024-10-16T18:56:46","modified_gmt":"2024-10-16T11:56:46","slug":"anl-sharing-29-mot-so-van-de-can-luu-y-khi-ra-soat-hop-dong-phan-2","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/uncategorized-vi\/anl-sharing-29-mot-so-van-de-can-luu-y-khi-ra-soat-hop-dong-phan-2\/","title":{"rendered":"[ANL SHARING 29] – M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG – PH\u1ea6N 2"},"content":{"rendered":"

[vc_row row_content_width=”grid”][vc_column]

\n\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG – PH\u1ea6N 2<\/strong><\/p>\n

3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 n\u1ed9i dung \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng g\u1eb7p:<\/strong>
\nL\u01b0u \u00fd chung: T\u00f9y theo vai n\u00e0o, b\u00ean b\u00e1n hay b\u00ean mua m\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i g\u00f3c nh\u00ecn khi r\u00e0 so\u00e1t.
\n3.1. H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p:
\n(a) C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc\/trong khi r\u00e0 so\u00e1t: GCN\u0110KDN, \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty m\u1ee5c ti\u00eau, s\u1ed5 c\u1ed5 \u0111\u00f4ng, c\u1ed5 phi\u1ebfu, ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, NBRP, NRAST.
\n(b) Ch\u1ee7 th\u1ec3:<\/p>\n

(i) Ki\u1ec3m tra b\u00ean mua c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p;<\/p>\n

(ii) Ki\u1ec3m tra b\u00ean b\u00e1n \u0111\u00e3 c\u00f3 \u0111\u1ee7 quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (c\u1ea7n th\u1ea9m \u0111\u1ecbnh tr\u01b0\u1edbc khi r\u00e0 so\u00e1t H\u0110) (\u0111\u00e3 l\u00e0 c\u1ed5 \u0111\u00f4ng\/th\u00e0nh vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng? thanh to\u00e1n \u0111\u1ee7 ti\u1ec1n g\u00f3p v\u1ed1n\/chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n?);<\/p>\n

(c) \u0110\u1ed1i t\u01b0\u1ee3ng:<\/p>\n

(i) Ph\u1ea7n v\u1ed1n l\u00e0 c\u1ed5 ph\u1ea7n hay ph\u1ea7n v\u1ed1n g\u00f3p d\u1ef1a tr\u00ean lo\u1ea1i h\u00ecnh c\u00f4ng ty m\u1ee5c ti\u00eau;<\/p>\n

(ii) Quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng: c\u00f3 ki\u1ec3m so\u00e1t c\u00f4ng ty hay kh\u00f4ng;<\/p>\n

(iii) Lo\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n: ti\u1ec1n hay t\u00e0i s\u1ea3n kh\u00e1c;<\/p>\n

L\u01b0u \u00fd: chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p m\u00e0 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo \u0110i\u1ec1u 14.1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.<\/p>\n

(iv) H\u1ea1n ch\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng (c\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i, ESOP);
\n(d) Bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m: \u0111\u1eb7t c\u1ecdc\/ th\u1ebf ch\u1ea5p
\n(e) Thanh to\u00e1n:<\/p>\n

(i) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\/gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng, l\u1ee3i nhu\u1eadn;<\/p>\n

(ii) \u0110\u1ed3ng ti\u1ec1n (VN\u0110 hay ngo\u1ea1i t\u1ec7?);<\/p>\n

(iii) Chuy\u1ec3n ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i,<\/p>\n

(iv) Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n: m\u1ed9t l\u1ea7n hay nhi\u1ec1u l\u1ea7n t\u00f9y theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n;<\/p>\n

(v) Th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n (\u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft, h\u1eadu quy\u1ebft, c\u00e1c cam \u0111oan v\u00e0 b\u1ea3o \u0111\u1ea3m);<\/p>\n

(f) Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n (\u0111\u0103ng k\u00fd v\u1edbi S\u1edf KH\u0110T? ho\u00e0n th\u00e0nh thanh to\u00e1n? C\u1eadp nh\u1eadt v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd?);
\n(g) Thu\u1ebf: thu\u1ebf ph\u00e1t sinh l\u00e0 g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf g\u00ec? b\u00ean n\u00e0o k\u00ea khai, b\u00ean n\u00e0o ch\u1ecbu?
\n(h) C\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m, ph\u1ea1t vi ph\u1ea1m v\u00e0 b\u1ed3i th\u01b0\u1eddng;
\n(i) Ch\u1ea5m d\u1ee9t: \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t, ch\u1ea5m d\u1ee9t theo th\u1ecfa thu\u1eadn, t\u1ef1 \u0111\u1ed9ng ch\u1ea5m d\u1ee9t;
\n3.2. H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (xem h\u1ee3p \u0111\u1ed3ng m\u1eabu theo Ngh\u1ecb \u0111\u1ecbnh 96\/2024 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 n\u1ed9i dung theo lu\u1eadt \u0111\u1ecbnh)
\n(a) C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc\/trong khi r\u00e0 so\u00e1t: gi\u1ea5y ph\u00e9p d\u1ef1 \u00e1n (ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, gi\u1ea5y \u0111\u1ea7u t\u01b0 – GCN\u0110T\/GCN\u0110K\u0110T), gi\u1ea5y ch\u1ee9ng nh\u1eadn QSD\u0110, ph\u00ea duy\u1ec7t quy ho\u1ea1ch 1\/500, \u2026), NBRP, NRAST.
\n(b) Ch\u1ee7 th\u1ec3:<\/p>\n

(i) B\u00ean mua c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng theo Lu\u1eadt KDB\u0110S & Lu\u1eadt \u0110\u1ea5t \u0111ai kh\u00f4ng?<\/p>\n

(ii) B\u00ean b\u00e1n c\u00f3 h\u1ea1n ch\u1ebf v\u1ec1 quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng?<\/p>\n

(c) \u0110\u1ed1i t\u01b0\u1ee3ng: Chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 d\u1ef1 \u00e1n? D\u1ef1 \u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u01b0a? Ch\u01b0a \u0111\u1ee7 th\u00ec c\u00e1c b\u00ean ph\u1ea3i th\u1ecfa thu\u1eadn kh\u1eafc ph\u1ee5c, b\u1ed5 sung c\u00e1c \u0111i\u1ec1u ki\u1ec7n. D\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n t\u1ea5t x\u00e2y d\u1ef1ng, nghi\u1ec7m thu ch\u01b0a?
\n(d) B\u1ea3o \u0111\u1ea3m thanh to\u00e1n, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5: \u0111\u1eb7t c\u1ecdc\/ thanh to\u00e1n tr\u01b0\u1edbc.
\n(e) Thanh to\u00e1n:<\/p>\n

(i) Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n;<\/p>\n

(ii) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng: chi ph\u00ed d\u1ef1 \u00e1n (chi ph\u00ed x\u00e2y d\u1ef1ng, chi ph\u00ed b\u1ea3o tr\u00ec, b\u1ea3o hi\u1ec3m, vay\u2026), bao g\u1ed3m hay ch\u01b0a bao g\u1ed3m VAT, chi ph\u00ed th\u01b0\u1eddng xuy\u00ean (h\u1ea1 t\u1ea7ng, r\u00e1c th\u1ea3i, \u0111i\u1ec7n, n\u01b0\u1edbc), chi ph\u00ed kh\u00e1c;<\/p>\n

(iii) C\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n;<\/p>\n

(f) Cam \u0111oan v\u00e0 b\u1ea3o \u0111\u1ea3m (li\u00ean quan \u0111\u1ebfn t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a th\u00f4ng tin m\u00e0 c\u00e1c b\u00ean cung c\u1ea5p): c\u00f3 hay kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n ;
\n(g) B\u00e0n giao: b\u00e0n giao h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 b\u00e0n giao c\u00f4ng tr\u00ecnh tr\u00ean th\u1ef1c \u0111\u1ecba;
\n(h) B\u1ea3o h\u00e0nh;
\n(i) Thu\u1ebf: VAT, TNDN;
\n(j) Vi ph\u1ea1m v\u00e0 ph\u1ea1t vi ph\u1ea1m, b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i;
\n(k) Ch\u1ea5m d\u1ee9t.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row row_content_width=”grid”][vc_column][vc_empty_space][vc_column_text]M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG – PH\u1ea6N 2 3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 n\u1ed9i dung \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u1ee3p […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112,83],"tags":[],"acf":[],"yoast_head":"\n[ANL SHARING 29] - M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG - PH\u1ea6N 2 - AN Legal LLP website<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anlegal.vn\/vi\/uncategorized-vi\/anl-sharing-29-mot-so-van-de-can-luu-y-khi-ra-soat-hop-dong-phan-2\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ANL SHARING 29] - M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG - PH\u1ea6N 2 - AN Legal LLP website\" \/>\n<meta property=\"og:description\" content=\"[vc_row row_content_width=”grid”][vc_column][vc_empty_space][vc_column_text]M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 C\u1ea6N L\u01afU \u00dd KHI R\u00c0 SO\u00c1T H\u1ee2P \u0110\u1ed2NG – PH\u1ea6N 2 3. 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