\u00dd ngh\u0129a c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi th\u00e0nh l\u1eadp c\u00f4ng ty. Khi th\u00e0nh l\u1eadp c\u00f4ng ty c\u00f3 ph\u1ea7n khai v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty. V\u1eady v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 li\u00ean quan nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn thu\u1ebf m\u00f4n b\u00e0i? V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n? C\u00f3 c\u1ea7n ch\u1ee9ng minh v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay kh\u00f4ng? \u0110\u00f3 l\u00e0 th\u1eafc m\u1eafc h\u1ea7u h\u1ebft c\u1ee7a t\u1ea5t c\u1ea3 doanh nghi\u1ec7p khi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch nh\u01b0 sau:<\/p>\n
V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 g\u00ec?<\/strong><\/p>\n Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p: V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 s\u1ed1 v\u1ed1n do c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/p>\n T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u00f3 th\u1ec3 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, v\u00e0ng, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty do th\u00e0nh vi\u00ean g\u00f3p \u0111\u1ec3 t\u1ea1o th\u00e0nh v\u1ed1n c\u1ee7a c\u00f4ng ty.<\/p>\n G\u00f3p v\u1ed1n l\u00e0 vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty \u0111\u1ec3 tr\u1edf th\u00e0nh ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00e1c ch\u1ee7 s\u1edf h\u1eefu chung c\u1ee7a c\u00f4ng ty. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n \u2022 C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n Vi\u1ec7t Nam s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 thu l\u1ee3i ri\u00eang cho c\u01a1 quan, \u0111\u01a1n v\u1ecb m\u00ecnh;<\/p>\n \u2022 C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c.<\/p>\n \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0:<\/p>\n \u2022 L\u00e0 s\u1ef1 cam k\u1ebft m\u1ee9c tr\u00e1ch nhi\u1ec7m b\u1eb1ng v\u1eadt ch\u1ea5t c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, c\u0169ng nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p;<\/p>\n \u2022 L\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p;<\/p>\n \u2022 L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 r\u1ee7i ro trong kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/p>\n Quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n bao g\u1ed3m quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng v\u00e0 c\u00e1c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7. Ch\u1ec9 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ec1n n\u00f3i tr\u00ean m\u1edbi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 g\u00f3p v\u1ed1n<\/p>\n C\u0103n c\u1ee9 \u0111i\u1ec1u 74 doanh nghi\u1ec7p 2014 S\u1ed1: 68\/2014\/QH13 S\u1ed1: 68\/2014\/QH13 ban h\u00e0nh ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014, c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/07\/2015.<\/p>\n V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do ch\u1ee7 s\u1edf h\u1eefu cam k\u1ebft g\u00f3p v\u00e0 ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/p>\n Ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty trong ph\u1ea1m vi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.<\/em><\/p>\n Quy \u0111\u1ecbnh v\u1ec1 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean<\/p>\n \u2022 Ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u00e0 \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 \u0111\u00e3 cam k\u1ebft khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 90 ng\u00e0y<\/strong>, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n \u2022 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 74 lu\u1eadt doanh nghi\u1ec7p 2014, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng gi\u00e1 tr\u1ecb s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p trong th\u1eddi h\u1ea1n 30 ng\u00e0y<\/strong>, k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u00e1t sinh trong th\u1eddi gian tr\u01b0\u1edbc khi c\u00f4ng ty \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n \u2022 Ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, thi\u1ec7t h\u1ea1i x\u1ea3y ra do kh\u00f4ng g\u00f3p, kh\u00f4ng g\u00f3p \u0111\u1ee7, kh\u00f4ng g\u00f3p \u0111\u00fang h\u1ea1n v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n 2. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/strong><\/p>\n 1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean khi \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p c\u00e1c th\u00e0nh vi\u00ean cam k\u1ebft g\u00f3p v\u00e0o c\u00f4ng ty.<\/p>\n 2. Th\u00e0nh vi\u00ean ph\u1ea3i g\u00f3p v\u1ed1n ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00f4ng ty \u0111\u1ee7 v\u00e0 \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 \u0111\u00e3 cam k\u1ebft khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Th\u00e0nh vi\u00ean c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00f4ng ty b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00e3 cam k\u1ebft n\u1ebfu \u0111\u01b0\u1ee3c s\u1ef1 t\u00e1n th\u00e0nh c\u1ee7a \u0111a s\u1ed1 th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i. Trong th\u1eddi h\u1ea1n n\u00e0y, th\u00e0nh vi\u00ean c\u00f3 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p nh\u01b0 \u0111\u00e3 cam k\u1ebft g\u00f3p.<\/p>\n 3. Sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 v\u1eabn c\u00f3 th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 cam k\u1ebft th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n a) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n theo cam k\u1ebft \u0111\u01b0\u01a1ng nhi\u00ean kh\u00f4ng c\u00f2n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty;<\/p>\n b) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p nh\u01b0 \u0111\u00e3 cam k\u1ebft c\u00f3 c\u00e1c quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 g\u00f3p;<\/p>\n c) Ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u00e0o b\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean.<\/p>\n 4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 cam k\u1ebft, c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh, v\u1ed1n \u0111i\u1ec1u l\u1ec7, t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i g\u00f3p v\u1ed1n \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p theo kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. C\u00e1c th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u00e1t sinh trong th\u1eddi gian tr\u01b0\u1edbc ng\u00e0y c\u00f4ng ty \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean.<\/p>\n 5. T\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p, c\u00f4ng ty ph\u1ea3i c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u00e3 g\u00f3p. Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/p>\n a) T\u00ean, m\u00e3 s\u1ed1 doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty;<\/p>\n b) V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty;<\/p>\n c) H\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa, qu\u1ed1c t\u1ecbch, s\u1ed1 Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n, H\u1ed9 chi\u1ebfu ho\u1eb7c ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n; t\u00ean, s\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c m\u00e3 s\u1ed1 doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c;<\/p>\n d) Ph\u1ea7n v\u1ed1n g\u00f3p, gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n \u0111) S\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p;<\/p>\n e) H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty.<\/p>\n 6. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p b\u1ecb m\u1ea5t, b\u1ecb h\u1ee7y ho\u1ea1i, b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c b\u1ecb ti\u00eau h\u1ee7y d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c, th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c c\u00f4ng ty c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/p>\n \u00bb Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp c\u00f4ng ty TNHH<\/a><\/p>\n 3. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 g\u00ec?<\/strong><\/p>\n V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n c\u00e1c lo\u1ea1i. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua v\u00e0 \u0111\u01b0\u1ee3c ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/p>\n \u2013 C\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n l\u00e0 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c c\u1ed5 \u0111\u00f4ng thanh to\u00e1n \u0111\u1ee7 cho c\u00f4ng ty. T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua.<\/p>\n \u2013 C\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i m\u00e0 \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh s\u1ebd ch\u00e0o b\u00e1n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n. S\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng doanh nghi\u1ec7p l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00e1c lo\u1ea1i m\u00e0 c\u00f4ng ty s\u1ebd b\u00e1n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n, bao g\u1ed3m c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua v\u00e0 c\u1ed5 ph\u1ea7n ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua.<\/p>\n \u2013 C\u1ed5 ph\u1ea7n ch\u01b0a b\u00e1n l\u00e0 c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c quy\u1ec1n ch\u00e0o b\u00e1n v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u1ed5 ph\u1ea7n ch\u01b0a b\u00e1n l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u0103ng k\u00fd mua.<\/p>\n \u2013 C\u00f4ng ty c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n + Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, c\u00f4ng ty ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p cho c\u1ed5 \u0111\u00f4ng theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u1ee7a h\u1ecd trong c\u00f4ng ty n\u1ebfu c\u00f4ng ty \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c trongh\u01a1n 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c sau khi \u0111\u00e3 ho\u00e0n tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng;<\/p>\n + C\u00f4ng ty mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 129 v\u00e0 \u0110i\u1ec1u 130 Lu\u1eadt Doanh nghi\u1ec7p 2014;<\/p>\n Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/p>\n 1. C\u00e1c c\u1ed5 \u0111\u00f4ng ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua trong th\u1eddi h\u1ea1n 90 ng\u00e0y<\/strong>, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u0103ng k\u00fd mua c\u1ed5 ph\u1ea7n quy \u0111\u1ecbnh m\u1ed9t th\u1eddi h\u1ea1n kh\u00e1c ng\u1eafn h\u01a1n. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t, \u0111\u00f4n \u0111\u1ed1c thanh to\u00e1n \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n c\u00e1c c\u1ed5 ph\u1ea7n c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00e3 \u0111\u0103ng k\u00fd mua.<\/p>\n 2. Trong th\u1eddi h\u1ea1n t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, s\u1ed1 phi\u1ebfu bi\u1ec3u quy\u1ebft c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/p>\n 3. N\u1ebfu sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 c\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n ho\u1eb7c ch\u1ec9 thanh to\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua, th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n a) C\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua s\u1ebd \u0111\u01b0\u01a1ng nhi\u00ean kh\u00f4ng c\u00f2n l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua c\u1ed5 ph\u1ea7n \u0111\u00f3 cho ng\u01b0\u1eddi kh\u00e1c;<\/p>\n b) C\u1ed5 \u0111\u00f4ng ch\u1ec9 thanh to\u00e1n m\u1ed9t ph\u1ea7n s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua s\u1ebd c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, nh\u1eadn l\u1ee3i t\u1ee9c v\u00e0 c\u00e1c quy\u1ec1n kh\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 thanh to\u00e1n; kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua s\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi kh\u00e1c;<\/p>\n c) S\u1ed1 c\u1ed5 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 ph\u1ea7n ch\u01b0a b\u00e1n v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n;<\/p>\n d) C\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ee7 v\u00e0 thay \u0111\u1ed5i c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp trong th\u1eddi h\u1ea1n 30 ng\u00e0y,<\/strong> k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n 4. C\u1ed5 \u0111\u00f4ng ch\u01b0a thanh to\u00e1n ho\u1eb7c ch\u01b0a thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u00e1t sinh trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 c\u00e1c thi\u1ec7t h\u1ea1i ph\u00e1t sinh do kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n L\u01b0u \u00fd:<\/p>\n T\u00f9y theo ng\u00e0nh ngh\u1ec1 kinh doanh m\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh c\u1ea7n v\u1ed1n ph\u00e1p \u0111\u1ecbnh<\/strong> hay kh\u00f4ng c\u1ea7n v\u1ed1n ph\u00e1p \u0111\u1ecbnh<\/strong> khi th\u00e0nh l\u1eadp c\u00f4ng ty.<\/p>\n \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh v\u00e0 c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea7n v\u1ed1n ph\u00e1p \u0111\u1ecbnh b\u1ea1n t\u00ecm hi\u1ec3u ngay \u1edf b\u00e0i: \u201c Nh\u1eefng ng\u00e0nh ngh\u1ec1 c\u1ea7n v\u1ed1n ph\u00e1p \u0111\u1ecbnh khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp c\u00f4ng ty \u201c<\/p>\n B\u1ea1n n\u00ean xem x\u00e9t m\u00f4 h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty b\u1ea1n d\u1ef1 ki\u1ebfn th\u00e0nh l\u1eadp, s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty m\u00ecnh. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f4ng ty c\u1ee7a b\u1ea1n s\u1ebd \u0111\u00f3ng kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty b\u1ea1n.<\/p>\n Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 sau:<\/strong><\/p>\n \u2022 V\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7<\/strong> \u0111\u1ed3ng m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i: 3 tri\u1ec7u<\/strong> \u0111\u1ed3ng \/1 n\u0103m<\/p>\n \u2022 V\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong> m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i: 2 tri\u1ec7u<\/strong> \u0111\u1ed3ng\/ 1 n\u0103m<\/p>\n V\u1eady m\u1ed9t c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c \u0111\u1eb7t ra l\u00e0 c\u00f3 c\u1ea7n ch\u1ee9ng minh v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi th\u00e0nh l\u1eadp c\u00f4ng ty?<\/p>\n Nh\u1eefng ng\u00e0nh ngh\u1ec1 y\u00eau c\u1ea7u v\u1ed1n ph\u00e1p \u0111\u1ecbnh m\u1edbi ph\u1ea3i ch\u1ee9ng minh v\u1ed1n, c\u00f2n nh\u1eefng ng\u00e0nh kh\u00f4ng y\u00eau c\u1ea7u v\u1ed1n ph\u00e1p \u0111\u1ecbnh b\u1ea1n kh\u00f4ng ph\u1ea3i ch\u1ee9ng minh v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n \u00bb Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/p>\n\n