Chia t\u00e0i s\u1ea3n chung khi ly h\u00f4n \u2013 C\u00e1ch chia t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng theo quy \u0111\u1ecbnh\u00a0Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2014 (LHNG\u0110) th\u00ec v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n chia t\u00e0i s\u1ea3n ho\u1eb7c y\u00eau c\u1ea7u T\u00f2a \u00e1n chia t\u00e0i s\u1ea3n chung ngay trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n. X\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 t\u00e0i s\u1ea3n chung s\u1ebd gi\u00fap ng\u01b0\u1eddi \u0111\u01b0a ra y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p thu\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft.<\/p>\n
C\u01a1 s\u1edf ph\u00e1p l\u00fd: I. Khi n\u00e0o \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u chia t\u1ea3i s\u1ea3n chung v\u1ee3 ch\u1ed3ng?<\/strong><\/p>\n V\u1ee3 ch\u1ed3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ly h\u00f4n \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i g\u1eafn v\u1edbi vi\u1ec7c th\u1ecfa thu\u1eadn chia t\u00e0i s\u1ea3n chung b\u1edfi sau khi T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft cho ly h\u00f4n th\u00ec quy\u1ec1n v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 nh\u00e2n th\u00e2n c\u1ee7a hai ng\u01b0\u1eddi l\u00e0 \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eabn \u0111ang trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n m\u00e0 v\u1ee3 ch\u1ed3ng th\u1ecfa thu\u1eadn ho\u1eb7c y\u00eau c\u1ea7u T\u00f2a \u00e1n nh\u00e2n d\u00e2n quy\u1ebft \u0111\u1ecbnh chia t\u00e0i s\u1ea3n chung th\u00ec ph\u1ea3i tu\u00e2n theo \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2014 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2014\/N\u0110-CP nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n chung.<\/p>\n 1. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh kh\u1ed1i t\u00e0i s\u1ea3n chung v\u1ee3 ch\u1ed3ng<\/strong><\/p>\n \u2013 T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh do lao \u0111\u1ed9ng, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u1eefng thu nh\u1eadp h\u1ee3p ph\u00e1p kh\u00e1c c\u1ee7a v\u1ee3 ch\u1ed3ng trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n; t\u00e0i s\u1ea3n m\u00e0 v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf chung ho\u1eb7c \u0111\u01b0\u1ee3c t\u1eb7ng cho chung v\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00e1c m\u00e0 v\u1ee3 ch\u1ed3ng th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n chung.<\/p>\n \u2013 T\u00e0i s\u1ea3n ri\u00eang c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c hai b\u00ean th\u1ecfa thu\u1eadn nh\u1eadp v\u00e0o kh\u1ed1i t\u00e0i s\u1ea3n chung.<\/p>\n D\u1ef1a v\u00e0o nguy\u00ean t\u1eafc n\u00e0y th\u00ec c\u00e1c b\u1ea1n d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 t\u00e0i s\u1ea3n chung m\u00e0 m\u00ecnh c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u T\u00f2a \u00e1n chia khi ly h\u00f4n. B\u1ea1n n\u00ean nh\u1edb v\u1edbi t\u00e0i s\u1ea3n ri\u00eang th\u00ec ng\u01b0\u1eddi s\u1edf h\u1eefu ph\u1ea3i t\u1ef1 ch\u1ee9ng minh v\u00e0 xu\u1ea5t tr\u00ecnh gi\u1ea5y t\u1edd cho T\u00f2a \u00e1n, n\u1ebfu kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c th\u00ec T\u00f2a \u00e1n s\u1ebd coi \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n chung \u00e1p d\u1ee5ng theo hai nguy\u00ean t\u1eafc v\u1eeba n\u00eau.<\/p>\n 2. T\u00f2a \u00e1n ph\u00e2n chia t\u00e0i s\u1ea3n chung theo h\u01b0\u1edbng n\u00e0o<\/strong><\/p>\n T\u00f2a \u00e1n s\u1ebd c\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u c\u1ee7a c\u00e1c b\u00ean khi ly h\u00f4n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e2n chia t\u00e0i s\u1ea3n chung. N\u1ebfu m\u1ed9t b\u00ean c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3, m\u1ed9t b\u00ean kh\u00f4ng th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean T\u00f2a \u00e1n s\u1ebd gi\u1ea3i quy\u1ebft theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed9t b\u00ean tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y c\u1ea7n b\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a b\u00e0 m\u1eb9, tr\u1ebb em. Do v\u1eady khi l\u00e0m \u0111\u01a1n ly h\u00f4n b\u1ea1n c\u1ea7n \u0111\u01b0a ra y\u00eau c\u1ea7u chi ti\u1ebft cho T\u00f2a \u00e1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u1ed1i l\u1eadp nhau th\u00ec:<\/p>\n \u2013 T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng v\u1ec1 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c chia \u0111\u00f4i, nh\u01b0ng c\u00f3 xem x\u00e9t ho\u00e0n c\u1ea3nh c\u1ee7a m\u1ed7i b\u00ean, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n, c\u00f4ng s\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean v\u00e0o vi\u1ec7c t\u1ea1o l\u1eadp, duy tr\u00ec, ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n n\u00e0y. Lao \u0111\u1ed9ng c\u1ee7a v\u1ee3, ch\u1ed3ng trong gia \u0111\u00ecnh \u0111\u01b0\u1ee3c coi nh\u01b0 lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp;<\/p>\n \u2013 B\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a v\u1ee3, con ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c \u0111\u00e3 th\u00e0nh ni\u00ean b\u1ecb t\u00e0n t\u1eadt, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ef1 nu\u00f4i m\u00ecnh;<\/p>\n \u2013 B\u1ea3o v\u1ec7 l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng c\u1ee7a m\u1ed7i b\u00ean trong s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 c\u00e1c b\u00ean c\u00f3 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp t\u1ee5c lao \u0111\u1ed9ng t\u1ea1o thu nh\u1eadp;<\/p>\n \u2013 T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c chia b\u1eb1ng hi\u1ec7n v\u1eadt ho\u1eb7c theo gi\u00e1 tr\u1ecb; b\u00ean n\u00e0o nh\u1eadn ph\u1ea7n t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n ph\u1ea7n m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00ec ph\u1ea3i thanh to\u00e1n cho b\u00ean kia ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch.<\/p>\n \u2013 Ng\u01b0\u1eddi c\u00f3 l\u1ed7i d\u1eabn \u0111\u1ebfn ly h\u00f4n nh\u01b0 ngo\u1ea1i t\u00ecnh,\u2026 s\u1ebd b\u1ecb xem x\u00e9t m\u1ee9c s\u1edf h\u1eefu t\u00e0i s\u1ea3n nh\u1ecf h\u01a1n so v\u1edbi ng\u01b0\u1eddi c\u00f2n l\u1ea1i.<\/p>\n II. C\u00e1ch ph\u00e2n chia t\u00e0i s\u1ea3n chung trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n:<\/strong><\/p>\n 1. Nguy\u00ean t\u1eafc ph\u00e2n chia t\u00e0i s\u1ea3n chung<\/strong><\/p>\n \u0110i\u1ec1u 38 LHNG\u0110 2014 quy \u0111\u1ecbnh:<\/p>\n \u201c\u0110i\u1ec1u 38. Chia t\u00e0i s\u1ea3n chung trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n<\/b><\/em><\/p>\n 1. Trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n, v\u1ee3 ch\u1ed3ng c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn chia m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n chung, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 c\u1ee7a Lu\u1eadt n\u00e0y; n\u1ebfu kh\u00f4ng th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c th\u00ec c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft.<\/em><\/p>\n 2. Th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c chia t\u00e0i s\u1ea3n chung ph\u1ea3i l\u1eadp th\u00e0nh v\u0103n b\u1ea3n. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng theo y\u00eau c\u1ea7u c\u1ee7a v\u1ee3 ch\u1ed3ng ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n 3. Trong tr\u01b0\u1eddng h\u1ee3p v\u1ee3, ch\u1ed3ng c\u00f3 y\u00eau c\u1ea7u th\u00ec T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft vi\u1ec7c chia t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt n\u00e0y.\u201d<\/em><\/b><\/p>\n Nh\u01b0 v\u1eady,<\/strong> vi\u1ec7c chia t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo th\u1ecfa thu\u1eadn c\u1ee7a v\u1ee3 ch\u1ed3ng ho\u1eb7c b\u1eb1ng con \u0111\u01b0\u1eddng T\u00f2a \u00e1n.<\/p>\n 2. H\u00ecnh th\u1ee9c c\u1ee7a th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c chia t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng:<\/strong><\/p>\n Th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c chia t\u00e0i s\u1ea3n chung ph\u1ea3i l\u1eadp th\u00e0nh v\u0103n b\u1ea3n. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng theo y\u00eau c\u1ea7u c\u1ee7a v\u1ee3 ch\u1ed3ng ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n \u00bb T\u01b0 v\u1ea5n chia t\u00e0i s\u1ea3n khi ly h\u00f4n<\/a><\/p>\n
\n+ Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2014<\/span><\/a>
\n+ Ngh\u1ecb \u0111\u1ecbnh 126\/2014\/N\u0110-CP<\/a>
\n\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n ly h\u00f4n<\/a><\/p>\n