{"id":8724,"date":"2025-10-31T17:32:38","date_gmt":"2025-10-31T10:32:38","guid":{"rendered":"https:\/\/anlegal.vn\/?p=8724"},"modified":"2025-10-31T18:21:51","modified_gmt":"2025-10-31T11:21:51","slug":"anl-sharing-74-tong-quan-ve-chu-so-huu-huong-loi-theo-quy-dinh-cua-luat-doanh-nghiep-sua-doi-bo-sung-2025-va-nghi-dinh-thong-tu-huong-dan","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/uncategorized-vi\/anl-sharing-74-tong-quan-ve-chu-so-huu-huong-loi-theo-quy-dinh-cua-luat-doanh-nghiep-sua-doi-bo-sung-2025-va-nghi-dinh-thong-tu-huong-dan\/","title":{"rendered":"[ANL SHARING 74] T\u1ed4NG QUAN V\u1ec0 CH\u1ee6 S\u1ede H\u1eecU H\u01af\u1edeNG L\u1ee2I THEO QUY \u0110\u1ecaNH C\u1ee6A LU\u1eacT DOANH NGHI\u1ec6P S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH, TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN"},"content":{"rendered":"

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\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]<\/p>\n

T\u1ed4NG QUAN V\u1ec0 CH\u1ee6 S\u1ede H\u1eecU H\u01af\u1edeNG L\u1ee2I THEO QUY \u0110\u1ecaNH C\u1ee6A LU\u1eacT DOANH NGHI\u1ec6P S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH, TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN<\/strong><\/span><\/p>\n

T\u1eeb ng\u00e0y 01\/7\/2025, theo Lu\u1eadt s\u1ed1 76\/2025\/QH15 ng\u00e0y 17\/06\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p (\u201cLu\u1eadt Doanh Nghi\u1ec7p 2025\u201d<\/strong>), c\u00f9ng v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ng\u00e0y 30\/06\/2025 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u201cNgh\u1ecb \u0110\u1ecbnh 168\u201d<\/strong>) v\u00e0 Th\u00f4ng t\u01b0 68\/2025\/TT-BTC ng\u00e0y 01\/07\/2025 ban h\u00e0nh bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (\u201cTh\u00f4ng T\u01b0 68\u201d<\/strong>), doanh nghi\u1ec7p (tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n) ph\u1ea3i k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (\u201cCSHHL\u201d<\/strong>) khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/\u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

Ti\u1ebfp theo b\u00e0i gi\u1edbi thi\u1ec7u li\u00ean quan t\u1edbi CSHHL v\u00e0o ng\u00e0y 04\/07\/2025 (Link b\u00e0i vi\u1ebft<\/a>), AN Legal theo \u0111\u00f3, t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n k\u00ea khai, x\u00e1c \u0111\u1ecbnh CSHHL theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

(B\u00e0i vi\u1ebft ch\u1ec9 mang t\u00ednh ch\u1ea5t t\u1ed5ng h\u1ee3p cho m\u1ee5c \u0111\u00edch tham kh\u1ea3o v\u00e0 trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd c\u1ee7a AN Legal. V\u00ec m\u1ee5c \u0111\u00edch thu\u1eadn ti\u1ec7n cho vi\u1ec7c t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb th\u00f4ng tin \u0111\u1ebfn Qu\u00fd \u0111\u1ed9c gi\u1ea3, t\u1ea1i m\u1ed9t s\u1ed1 M\u1ee5c b\u00ean d\u01b0\u1edbi, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chi ti\u1ebft cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. T\u1ea1i c\u00e1c m\u1ee5c kh\u00e1c n\u1ebfu kh\u00f4ng gi\u1ea3i th\u00edch th\u00eam, n\u1ed9i dung \u0111\u01b0\u1ee3c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p n\u00f3i chung nh\u01b0ng kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/strong><\/em>).<\/p>\n

I. TI\u00caU CH\u00cd X\u00c1C \u0110\u1ecaNH CSHHL<\/strong>
\nTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0110\u1ecbnh 168, CSHHL c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00e1 nh\u00e2n<\/strong> <\/span>\u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:
\n(a) S\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p (\u201cC\u00e1 Nh\u00e2n S\u1edf H\u1eefu Tr\u1ef1c Ti\u1ebfp\u201d<\/strong>).
\n=> C\u00e1 Nh\u00e2n S\u1edf H\u1eefu Tr\u1ef1c Ti\u1ebfp \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c k\u00ea khai th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh.
\n(b) S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua t\u1ed5 ch\u1ee9c kh\u00e1c (\u201cC\u00e1 Nh\u00e2n S\u1edf H\u1eefu Gi\u00e1n Ti\u1ebfp\u201d<\/strong>).
\n=> Hi\u1ec7n th\u00f4ng tin c\u1ee7a C\u00e1 Nh\u00e2n S\u1edf H\u1eefu Gi\u00e1n Ti\u1ebfp ch\u01b0a b\u1ecb C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u k\u00ea khai.
\n=> Ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ea7n k\u00ea khai th\u00f4ng tin \u0111\u1ec3 x\u00e1c nh\u1eadn CSHHL (nh\u01b0 n\u00eau t\u1ea1i M\u1ee5c 1(a)(ii) b\u00ean d\u01b0\u1edbi).
\n(c) C\u00f3 quy\u1ec1n chi ph\u1ed1i vi\u1ec7c th\u00f4ng qua \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c v\u1ea5n \u0111\u1ec1 sau (\u201cC\u00e1 Nh\u00e2n C\u00f3 Quy\u1ec1n Chi Ph\u1ed1i\u201d<\/strong>):
\n(i) B\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a doanh nghi\u1ec7p;
\n(ii) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p;
\n(iii) Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u00f4ng ty;
\n(iv) T\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 c\u00f4ng ty.
\n=> L\u01b0u \u00fd:<\/strong> Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n chi ph\u1ed1i<\/span> theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 168\/2025\/N\u0110-CP v\u00e0 k\u00ea khai\/th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c gi\u1ea5y t\u1edd ch\u1ee9ng minh CSHHL c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua quy\u1ec1n chi ph\u1ed1i (\u0110i\u1ec1u 18.2 Ngh\u1ecb \u0110\u1ecbnh 168) [1]<\/strong>.
\nII. NGH\u0128A V\u1ee4 K\u00ca KHAI CH\u1ee6 S\u1ede H\u1eeeU H\u01af\u1edeNG L\u1ee2I<\/strong>
\n(a) Vi\u1ec7c k\u00ea khai, th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 CSHHL cho C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh bao g\u1ed3m 02 ho\u1ea1t \u0111\u1ed9ng ch\u00ednh:
\n(i) K\u00ea khai, th\u00f4ng b\u00e1o th\u00f4ng tin CSHHL (\u201cTh\u00f4ng Tin K\u00ea Khai\u201d<\/strong>):
\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 k\u00ea khai, th\u00f4ng b\u00e1o th\u00f4ng tin CSHHL l\u00e0 c\u00e1c C\u00e1 Nh\u00e2n S\u1edf H\u1eefu Tr\u1ef1c Ti\u1ebfp v\u00e0\/ho\u1eb7c C\u00e1 Nh\u00e2n C\u00f3 Quy\u1ec1n Chi Ph\u1ed1i (n\u1ebfu c\u00f3).
\n(ii) K\u00ea khai, th\u00f4ng b\u00e1o th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL (\u201cTh\u00f4ng Tin X\u00e1c \u0110\u1ecbnh\u201d<\/strong>):
\nCh\u1ec9 \u00e1p d\u1ee5ng<\/strong><\/span> \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n (tr\u1eeb c\u00f4ng ty ni\u00eam y\u1ebft) \u0111\u1ec3 k\u00ea khai, th\u00f4ng b\u00e1o th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL l\u00e0 c\u00e1c C\u00e1 Nh\u00e2n S\u1edf H\u1eefu Gi\u00e1n Ti\u1ebfp (b\u1ea5t k\u1ec3 c\u00f4ng ty c\u00f3 CSHHL hay kh\u00f4ng).
\n(b) Ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n k\u00ea khai, th\u00f4ng b\u00e1o CSHHL
\n(i) Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p: ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, th\u00f4ng b\u00e1o Th\u00f4ng Tin K\u00ea Khai v\u00e0\/ho\u1eb7c Th\u00f4ng Tin X\u00e1c \u0110\u1ecbnh khi th\u00e0nh l\u1eadp.
\n(ii) Doanh nghi\u1ec7p: ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh khi c\u00f3 thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn Th\u00f4ng Tin K\u00ea Khai v\u00e0\/ho\u1eb7c Th\u00f4ng Tin X\u00e1c \u0110\u1ecbnh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.
\n(c) Th\u1eddi \u0111i\u1ec3m k\u00ea khai, th\u00f4ng b\u00e1o CSHHL
\n(i) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/07\/2025: c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng k\u00ea khai, th\u00f4ng b\u00e1o CSHHL, ho\u1eb7c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u00e0o th\u1eddi \u0111i\u1ec3m ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t (\u0110i\u1ec1u 3.1 Lu\u1eadt Doanh Nghi\u1ec7p 2025).
\n(ii) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/07\/2025: vi\u1ec7c k\u00ea khai, th\u00f4ng b\u00e1o CSHHL l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2025.
\n(d) L\u01b0u gi\u1eef th\u00f4ng tin v\u1ec1 CSHHL c\u1ee7a doanh nghi\u1ec7p: theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0110\u1ecbnh 168, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u01b0u gi\u1eef Danh s\u00e1ch CSHHL \u0111\u00e3 k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo 01 trong 02 h\u00ecnh th\u1ee9c: (i) v\u0103n b\u1ea3n; ho\u1eb7c (ii) v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed.<\/p>\n

_______________________________<\/p>\n

[1]<\/strong> Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i trang 9 S\u1ed5 tay h\u01b0\u1edbng d\u1eabn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i cho C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh.<\/p>\n

[\/vc_column_text][vc_column_text]C\u00e1m \u01a1n b\u1ea1n \u0111\u1ecdc \u0111\u00e3 quan t\u00e2m v\u00e0 c\u00f9ng \u0111\u00f3n ch\u1edd nh\u1eefng b\u00e0i chia s\u1ebb ti\u1ebfp theo nh\u00e9.<\/span>[\/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] T\u1ed4NG QUAN V\u1ec0 CH\u1ee6 S\u1ede H\u1eecU H\u01af\u1edeNG L\u1ee2I THEO QUY \u0110\u1ecaNH C\u1ee6A LU\u1eacT DOANH NGHI\u1ec6P S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH, TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN T\u1eeb […]<\/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 74] T\u1ed4NG QUAN V\u1ec0 CH\u1ee6 S\u1ede H\u1eecU H\u01af\u1edeNG L\u1ee2I THEO QUY \u0110\u1ecaNH C\u1ee6A LU\u1eacT DOANH NGHI\u1ec6P S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH, TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN - 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-74-tong-quan-ve-chu-so-huu-huong-loi-theo-quy-dinh-cua-luat-doanh-nghiep-sua-doi-bo-sung-2025-va-nghi-dinh-thong-tu-huong-dan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ANL SHARING 74] T\u1ed4NG QUAN V\u1ec0 CH\u1ee6 S\u1ede H\u1eecU H\u01af\u1edeNG L\u1ee2I THEO QUY \u0110\u1ecaNH C\u1ee6A LU\u1eacT DOANH NGHI\u1ec6P S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH, TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN - 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