{"id":6614,"date":"2017-07-18T03:15:28","date_gmt":"2017-07-18T10:15:28","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=6614"},"modified":"2017-07-18T03:15:28","modified_gmt":"2017-07-18T10:15:28","slug":"tu-van-thoa-thuan-cham-dut-hop-dong-thue-nha-truoc-thoi-han","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/tu-van-thoa-thuan-cham-dut-hop-dong-thue-nha-truoc-thoi-han\/","title":{"rendered":"T\u01b0 v\u1ea5n th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 tr\u01b0\u1edbc th\u1eddi h\u1ea1n"},"content":{"rendered":"\n

T\u01b0 v\u1ea5n th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 tr\u01b0\u1edbc th\u1eddi h\u1ea1n
\nC\u00e2u h\u1ecfi:<\/strong>
\nB\u00ean C\u00f4ng ty m\u00ecnh c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c cho c\u00e1 nh\u00e2n \u0111\u00f3 thu\u00ea m\u1eb7t b\u1eb1ng t\u1ea7ng 01 t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng t\u1eeb th\u00e1ng 02\/2017. Sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng, b\u00ean thu\u00ea \u0111\u00e3 chuy\u1ec3n ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng cho c\u00f4ng ty m\u00ecnh \u0111\u1ebfn th\u00e1ng 6\/2017 v\u00e0 \u0111\u00e3 thanh to\u00e1n ph\u00ed qu\u1ea3n l\u00fd h\u00e0ng th\u00e1ng cho c\u00f4ng ty m\u00ecnh, c\u00f4ng ty m\u00ecnh \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 ti\u1ec1n ph\u00ed d\u1ecbch v\u1ee5 tr\u00ean cho b\u00ean thu\u00ea. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng do vi\u1ec7c s\u1eeda ch\u1eefa s\u1ef1 c\u1ed1 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt t\u00f2a nh\u00e0 k\u00e9o d\u00e0i d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00ean thu\u00ea ch\u01b0a th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c m\u1eb7t b\u1eb1ng thu\u00ea. Hai b\u00ean \u0111\u00e3 l\u00e0m vi\u1ec7c v\u00e0 th\u1ecfa thu\u1eadn th\u1ed1ng nh\u1ea5t ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thu\u00ea tr\u01b0\u1edbc th\u1eddi h\u1ea1n, c\u00f4ng ty m\u00ecnh s\u1ebd ho\u00e0n tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 ti\u1ec1n d\u1ecbch v\u1ee5 m\u00e0 b\u00ean thu\u00ea \u0111\u00e3 thanh to\u00e1n cho c\u00f4ng ty m\u00ecnh.<\/p>\n

Cho m\u00ecnh h\u1ecfi:
\n\u2013 C\u00f4ng ty m\u00ecnh ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng theo th\u1ecfa thu\u1eadn nh\u01b0 tr\u00ean?
\n\u2013 C\u00e1c h\u00f3a \u0111\u01a1n c\u00f4ng ty m\u00ecnh \u0111\u00e3 xu\u1ea5t cho b\u00ean thu\u00ea th\u00ec c\u00f4ng ty m\u00ecnh ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

Lu\u1eadt s\u01b0 tr\u1ea3 l\u1eddi:<\/strong><\/span>
\nC\u00f4ng ty Lu\u1eadt TNHH SB LAW tr\u00e2n tr\u1ecdng c\u1ea3m \u01a1n b\u1ea1n \u0111\u00e3 quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt cu\u1ea9 ch\u00fang t\u00f4i.
\nLi\u00ean quan \u0111\u1ebfn hai c\u00e2u h\u1ecfi c\u1ee7a b\u1ea1n, SB LAW xin \u0111\u01b0a ra \u00fd ki\u1ebfn t\u01b0 v\u1ea5n sau \u0111\u1ec3 b\u1ea1n tham kh\u1ea3o:
\n1. C\u00f4ng ty m\u00ecnh ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng theo th\u1ecfa thu\u1eadn nh\u01b0 tr\u00ean?
\nTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 422 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015 quy \u0111\u1ecbnh ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng nh\u01b0 sau:
\n\u201cH\u1ee3p \u0111\u1ed3ng ch\u1ea5m d\u1ee9t trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:
\n1. H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh;
\n2. Theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean;
\n3. C\u00e1 nh\u00e2n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ch\u1ebft, ph\u00e1p nh\u00e2n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i m\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u1ea3i do ch\u00ednh c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n \u0111\u00f3 th\u1ef1c hi\u1ec7n;
\n4. H\u1ee3p \u0111\u1ed3ng b\u1ecb h\u1ee7y b\u1ecf, b\u1ecb \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n;
\n5. H\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c do \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f2n;
\n6. H\u1ee3p \u0111\u1ed3ng ch\u1ea5m d\u1ee9t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 420 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;
\n7. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do lu\u1eadt quy \u0111\u1ecbnh\u201d.
\n=>Theo quy \u0111\u1ecbnh tr\u00ean, ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 t\u00f4n tr\u1ecdng s\u1ef1 th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean, khi c\u00e1c b\u00ean mu\u1ed1n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n th\u00ec c\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u00e1ch th\u1ee9c do hai b\u00ean t\u1ef1 l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n. \u0110\u1ec3 ghi nh\u1eadn m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c th\u00ec c\u00e1c b\u00ean n\u00ean l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n, trong \u0111\u00f3 th\u1ec3 hi\u1ec7n r\u00f5 \u00fd ch\u00ed c\u1ee7a hai b\u00ean c\u0169ng nh\u01b0 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean khi ch\u1ea5m d\u1ee9t. \u0110\u1ed3ng th\u1eddi hai b\u00ean c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, gi\u1ea3i quy\u1ebft to\u00e0n b\u1ed9 nh\u1eefng ngh\u0129a v\u1ee5 m\u00e0 hai b\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n v\u1edbi nhau c\u0169ng nh\u01b0 c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan.
\n2. C\u00e1c h\u00f3a \u0111\u01a1n c\u00f4ng ty m\u00ecnh \u0111\u00e3 xu\u1ea5t cho b\u00ean thu\u00ea th\u00ec c\u00f4ng ty m\u00ecnh ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?
\n\u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:
\n\u201c3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).
\n4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u201d.
\nNh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, c\u00f4ng ty b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh tr\u00ean.<\/p>\n

\u00bb\u00a0T\u01b0 v\u1ea5n \u0111\u00e0m ph\u00e1n so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u01b0 v\u1ea5n th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 tr\u01b0\u1edbc th\u1eddi h\u1ea1n C\u00e2u h\u1ecfi: B\u00ean C\u00f4ng ty m\u00ecnh c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c cho c\u00e1 nh\u00e2n \u0111\u00f3 thu\u00ea m\u1eb7t b\u1eb1ng t\u1ea7ng 01 t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng t\u1eeb th\u00e1ng 02\/2017. Sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng, b\u00ean thu\u00ea \u0111\u00e3 chuy\u1ec3n ti\u1ec1n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6614"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=6614"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6614\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=6614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=6614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}