{"id":22672,"date":"2013-04-28T20:01:33","date_gmt":"2013-04-28T13:01:33","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22672"},"modified":"2022-05-23T13:10:43","modified_gmt":"2022-05-23T06:10:43","slug":"275-gop-y-du-thao-luat-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/275-gop-y-du-thao-luat-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"275. \u1ee8ng ph\u00f3 v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015"},"content":{"rendered":"<strong>(ANVI) &#8211; 50 \u0111i\u1ec3m ch\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a <\/strong><strong>Ng\u00e2n h\u00e0ng N\u00f4ng nghi\u1ec7p &amp; PTNT VN<\/strong><\/p>\n<p><strong>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/strong><\/p>\n<p><em>\u0110\u00e3 c\u00f3 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o c\u00e1c n\u0103m 1995, 2005 v\u00e0 2015. B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 g\u1ed3m 689 \u0111i\u1ec1u, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01-01-2017, trong \u0111\u00f3 c\u00f3 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. <\/em><\/p>\n<p><em>T\u00e0i li\u1ec7u n\u00e0y nh\u1eb1m gi\u1edbi thi\u1ec7u vi\u1ec7c \u1ee9ng d\u1ee5ng v\u00e0 \u0111\u1ed1i ph\u00f3 v\u1edbi 50 xxx quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng. <\/em><\/p>\n<ol>\n<li><strong>V\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn ng\u00e2n h\u00e0ng <\/strong><strong>(\u0110i\u1ec1u 1 &amp; 4):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 1 v\u1ec1 \u201cPh\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201cB\u1ed9 lu\u1eadt n\u00e0y quy \u0111\u1ecbnh \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd, chu\u1ea9n m\u1ef1c ph\u00e1p l\u00fd v\u1ec1 c\u00e1ch \u1ee9ng x\u1eed c\u1ee7a c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n; quy\u1ec1n, ngh\u0129a v\u1ee5 v\u1ec1 nh\u00e2n th\u00e2n v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n trong c\u00e1c quan h\u1ec7 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh tr\u00ean c\u01a1 s\u1edf b\u00ecnh \u0111\u1eb3ng, t\u1ef1 do \u00fd ch\u00ed, \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 quan h\u1ec7 d\u00e2n s\u1ef1).\u201d<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, B\u1ed9 lu\u1eadt ch\u1ec9 c\u00f2n quy \u0111\u1ecbnh 2 ch\u1ee7 th\u1ec3 l\u00e0 \u201cc\u00e1 nh\u00e2n\u201d v\u00e0 \u201cph\u00e1p nh\u00e2n\u201d, kh\u00f4ng c\u00f2n \u201cch\u1ee7 th\u1ec3 kh\u00e1c\u201d nh\u01b0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi B\u1ed9 lu\u1eadt c\u0169ng ch\u1ec9 c\u00f2n quy \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 d\u00e2n s\u1ef1, m\u00e0 kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh &#8220;<em>c\u00e1c quan h\u1ec7 d\u00e2n s\u1ef1, h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh, kinh doanh, th\u01b0\u01a1ng m\u1ea1i, lao \u0111\u1ed9ng<\/em>\u201d nh\u01b0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005. Kho\u1ea3n 1, \u0110i\u1ec1u 4 v\u1ec1 &#8220;\u00c1p d\u1ee5ng B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1\u201d c\u0169ng quy \u0111\u1ecbnh: \u201c<em>1. B\u1ed9 lu\u1eadt n\u00e0y l\u00e0 lu\u1eadt chung \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 d\u00e2n s\u1ef1<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Quy \u0111\u1ecbnh tr\u00ean kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 thu h\u1eb9p ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, quay tr\u1edf l\u1ea1i nh\u01b0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 1995, m\u00e0 th\u1ef1c ch\u1ea5t l\u00e0 m\u1edf r\u1ed9ng h\u01a1n ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, b\u1edfi quan h\u1ec7 d\u00e2n s\u1ef1 n\u00f3i chung r\u1ea5t r\u1ed9ng, ch\u1ee9 kh\u00f4ng ch\u1ec9 h\u1ea1n ch\u1ebf 5 lo\u1ea1i quan h\u1ec7 d\u00e2n s\u1ef1, h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh,\u2026 nh\u01b0 li\u1ec7t k\u00ea.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 \u0111i\u1ec1u ch\u1ec9nh c\u1ea3 quan h\u1ec7 d\u00e2n s\u1ef1 trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 Lu\u1eadt C\u00e1c TCTD n\u0103m 2010 kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. Ch\u1eb3ng h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng tr\u01b0\u1edbc h\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c TCTD, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1. Ngo\u00e0i ra, n\u1ebfu l\u00e0 h\u1ee3p \u0111\u1ed3ng cho vay s\u1ea3n xu\u1ea5t, kinh doanh, th\u00ec c\u00f2n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2005 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Giao d\u1ecbch gi\u1eefa ng\u00e2n h\u00e0ng v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 giao d\u1ecbch d\u00e2n s\u1ef1, v\u00ec v\u1eady ch\u1ec9 c\u00f2n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n, m\u00e0 kh\u00f4ng giao d\u1ecbch v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c nh\u01b0 t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/p>\n<ol start=\"2\">\n<li><strong>V\u1ec1 vi\u1ec7c h\u1ea1n ch\u1ebf quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n (\u0110i\u1ec1u 2):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00f4ng nh\u1eadn, t\u00f4n tr\u1ecdng, b\u1ea3o v\u1ec7 v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n d\u00e2n s\u1ef1\u201d, quy \u0111\u1ecbnh (m\u1edbi) nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. Quy\u1ec1n d\u00e2n s\u1ef1 ch\u1ec9 c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00ec l\u00fd do qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Quy \u0111\u1ecbnh tr\u00ean c\u00f3 ngh\u0129a l\u00e0, quy\u1ec1n c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 (g\u1ed3m c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n) ch\u1ec9 b\u1ecb c\u1ea5m \u0111o\u00e1n, ng\u0103n c\u1ea3n, h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c \u0111\u1ea1o lu\u1eadt, m\u00e0 kh\u00f4ng th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt (t\u1eeb ph\u00e1p l\u1ec7nh tr\u1edf xu\u1ed1ng) nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. Ch\u1eb3ng h\u1ea1n, \u0110i\u1ec1u 8 v\u1ec1 \u201cS\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung ng\u00e0nh, ngh\u1ec1 c\u1ea5m\u00a0\u0111\u1ea7u t\u01b0\u00a0kinh doanh, Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1\u00a0\u0111\u1ea7u t\u01b0\u00a0kinh doanh c\u00f3\u00a0\u0111i\u1ec1u ki\u1ec7n\u201d, Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2016) c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh, ch\u1ec9 c\u00f3 Qu\u1ed1c h\u1ed9i m\u1edbi c\u00f3 th\u1ea9m quy\u1ec1n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 7 ng\u00e0nh, ngh\u1ec1 c\u1ea5m v\u00e0 243 ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>K\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n d\u00e2n s\u1ef1 b\u1ecb h\u1ea1n ch\u1ebf theo lu\u1eadt, th\u00ec c\u0169ng ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 1 trong 4 l\u00fd do v\u1ec1 \u201c<em>qu\u1ed1c ph\u00f2ng, an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1, an to\u00e0n x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i, s\u1ee9c kh\u1ecfe c\u1ee7a c\u1ed9ng \u0111\u1ed3ng<\/em>\u201d k\u1ec3 tr\u00ean.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>\u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t quy \u0111\u1ecbnh lu\u1eadt \u0111\u1ecbnh, m\u00e0 c\u00f2n l\u00e0 Hi\u1ebfn \u0111\u1ecbnh, \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 14, Hi\u1ebfn ph\u00e1p n\u0103m 2013. V\u00ec v\u1eady c\u00e1c c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n c\u1ea7n n\u1eafm r\u00f5 quy\u1ec1n c\u1ee7a m\u00ecnh v\u00e0 y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>\n<ol start=\"3\">\n<li><strong>V\u1ec1 vi\u1ec7c giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n (\u0110i\u1ec1u 16 &#8211; 20):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 16 v\u1ec1 \u201cN\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. N\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n d\u00e2n s\u1ef1 v\u00e0 ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1.<\/em><\/p>\n<ol start=\"2\">\n<li><em> M\u1ecdi c\u00e1 nh\u00e2n \u0111\u1ec1u c\u00f3 n\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 nh\u01b0 nhau.<\/em><\/li>\n<li><em> N\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 t\u1eeb khi ng\u01b0\u1eddi \u0111\u00f3 sinh ra v\u00e0 ch\u1ea5m d\u1ee9t khi ng\u01b0\u1eddi \u0111\u00f3 ch\u1ebft.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 20 v\u1ec1 \u201cNg\u01b0\u1eddi th\u00e0nh ni\u00ean\u201d, quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Ng\u01b0\u1eddi th\u00e0nh ni\u00ean l\u00e0 ng\u01b0\u1eddi t\u1eeb \u0111\u1ee7 m\u01b0\u1eddi t\u00e1m tu\u1ed5i tr\u1edf l\u00ean. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Ng\u01b0\u1eddi th\u00e0nh ni\u00ean c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 22, 23 v\u00e0 24 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 n\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt v\u00e0 n\u0103ng l\u1ef1c h\u00e0nh vi \u0111\u1ec3 giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>M\u1ecdi kh\u00e1ch h\u00e0ng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed9 tu\u1ed5i, g\u1eedi ti\u1ec1n, vay ti\u1ec1n ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00e1c \u0111\u1ec1u c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1. Tuy nhi\u00ean n\u1ebfu kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi (ch\u01b0a \u0111\u1ee7 18 tu\u1ed5i, b\u1ecb \u201cm\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d, l\u00e0 \u201cng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi\u201d v\u00e0 b\u1ecb \u201ch\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d) th\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ef1 m\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Vi\u1ec7c ng\u00e2n h\u00e0ng giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i M\u1ee5c 4 v\u00e0 5 d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<ol start=\"4\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean <\/strong><strong>(\u0110i\u1ec1u 21):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 21 v\u1ec1 \u201cGiao d\u1ecbch v\u1edbi ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c<\/em><em>1. Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean l\u00e0 ng\u01b0\u1eddi ch\u01b0a \u0111\u1ee7 m\u01b0\u1eddi t\u00e1m tu\u1ed5i.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee7a ng\u01b0\u1eddi ch\u01b0a \u0111\u1ee7 s\u00e1u tu\u1ed5i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n.<\/em><\/li>\n<li><em> Ng\u01b0\u1eddi t\u1eeb \u0111\u1ee7 s\u00e1u tu\u1ed5i \u0111\u1ebfn ch\u01b0a \u0111\u1ee7 m\u01b0\u1eddi l\u0103m tu\u1ed5i khi x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ed3ng \u00fd, tr\u1eeb giao d\u1ecbch d\u00e2n s\u1ef1 ph\u1ee5c v\u1ee5 nhu c\u1ea7u sinh ho\u1ea1t h\u00e0ng ng\u00e0y ph\u00f9 h\u1ee3p v\u1edbi l\u1ee9a tu\u1ed5i.<\/em><\/li>\n<li><em> Ng\u01b0\u1eddi t\u1eeb \u0111\u1ee7 m\u01b0\u1eddi l\u0103m tu\u1ed5i \u0111\u1ebfn ch\u01b0a \u0111\u1ee7 m\u01b0\u1eddi t\u00e1m tu\u1ed5i t\u1ef1 m\u00ecnh x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1, tr\u1eeb giao d\u1ecbch d\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 giao d\u1ecbch d\u00e2n s\u1ef1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ed3ng \u00fd<\/em>.\u201d<\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>N\u1ebfu ng\u00e2n h\u00e0ng giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi ch\u01b0a \u0111\u1ee7 6 tu\u1ed5i, nh\u01b0 nh\u1eadn g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m, th\u00ec c\u00f3 th\u1ec3 ghi t\u00ean ch\u1ee7 th\u1ebb l\u00e0 \u0111\u1ee9a tr\u1ebb, nh\u01b0ng m\u1ecdi giao d\u1ecbch g\u1eedi ti\u1ec1n, r\u00fat ti\u1ec1n,\u2026 ph\u1ea3i do cha m\u1eb9 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ee9a tr\u1ebb th\u1ef1c hi\u1ec7n (xem ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt t\u1ea1i m\u1ee5c b\u00ecnh lu\u1eadn v\u1ec1 \u0110i\u1ec1u 136).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn tr\u1ebb em t\u1eeb \u0111\u1ee7 6 tu\u1ed5i \u0111\u1ebfn d\u01b0\u1edbi 15 tu\u1ed5i \u201c<em>\u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n\u201d <\/em>th\u00ec<em>\u201c\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb ghi n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5u chi, th\u1ebb tr\u1ea3 tr\u01b0\u1edbc.<\/em>\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 16 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb\u201d, Th\u00f4ng t\u01b0 s\u1ed1 19\/2016\/TT-NHNN ng\u00e0y 30-6-2016 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c NHNN \u201cQuy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ebb ng\u00e2n h\u00e0ng\u201d.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn ng\u01b0\u1eddi t\u1eeb \u0111\u1ee7 15 tu\u1ed5i \u0111\u1ebfn ch\u01b0a \u0111\u1ee7 18 tu\u1ed5i, l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2012 hay c\u00f3 t\u00e0i s\u1ea3n ri\u00eang \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 trong vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n hay s\u1eed d\u1ee5ng th\u1ebb, \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-NHNN ng\u00e0y 19-08-2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c NHNN \u201cH\u01b0\u1edbng d\u1eabn vi\u1ec7c m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n\u201d v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb ghi n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5u chi, th\u1ebb tr\u1ea3 tr\u01b0\u1edbc (v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ch\u1ee7 th\u1ebb ch\u00ednh) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 1, \u0110i\u1ec1u 16 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb\u201d,Th\u00f4ng t\u01b0 s\u1ed1 19\/2016\/TT-NHNN.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn ng\u01b0\u1eddi ch\u01b0a \u0111\u1ee7 18 tu\u1ed5i \u0111\u01b0\u1ee3c \u201c<em>m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n th\u00f4ng qua ng\u01b0\u1eddi gi\u00e1m h\u1ed9 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/em>\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-NHNN ho\u1eb7c n\u1ebfu \u201c<em>\u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n<\/em>\u201d, th\u00ec \u201c\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb ghi n\u1ee3, th\u1ebb t\u00edn d\u1ee5ng, th\u1ebb tr\u1ea3 tr\u01b0\u1edbc\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 3, \u0110i\u1ec1u 16 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb\u201d, Th\u00f4ng t\u01b0 s\u1ed1 19\/2016\/TT-NHNN.<\/p>\n<p><em>Th\u1ee9 n\u0103m: <\/em>Ri\u00eang vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng (tr\u1eeb th\u1ebb t\u00edn d\u1ee5ng), tuy ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m, nh\u01b0ng ng\u00e2n h\u00e0ng kh\u00f4ng n\u00ean c\u1ea5p t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ch\u01b0a th\u00e0nh vi\u00ean (do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt k\u00fd ho\u1eb7c \u0111\u1ed3ng \u00fd), v\u00ec r\u1ee7i ro r\u1ea5t cao.<\/p>\n<ol start=\"5\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi (\u0110i\u1ec1u 22, 23 v\u00e0 24):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 22 v\u1ec1 \u201cM\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. Giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee7a ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ph\u1ea3i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n<\/em>.\u201d<\/p>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 23 v\u1ec1 \u201cNg\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. Ng\u01b0\u1eddi th\u00e0nh ni\u00ean do t\u00ecnh tr\u1ea1ng th\u1ec3 ch\u1ea5t ho\u1eb7c tinh th\u1ea7n m\u00e0 kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u00e0y, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n, l\u1ee3i \u00edch li\u00ean quan ho\u1eb7c c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c h\u1eefu quan, tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn gi\u00e1m \u0111\u1ecbnh ph\u00e1p y t\u00e2m th\u1ea7n, T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ng\u01b0\u1eddi n\u00e0y l\u00e0 ng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi v\u00e0 ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi gi\u00e1m h\u1ed9, x\u00e1c \u0111\u1ecbnh quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi gi\u00e1m h\u1ed9<\/em>.\u201d<\/p>\n<p>Kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 24 v\u1ec1 \u201cH\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. Ng\u01b0\u1eddi nghi\u1ec7n ma t\u00fay, nghi\u1ec7n c\u00e1c ch\u1ea5t k\u00edch th\u00edch kh\u00e1c d\u1eabn \u0111\u1ebfn ph\u00e1 t\u00e1n t\u00e0i s\u1ea3n c\u1ee7a gia \u0111\u00ecnh th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n, l\u1ee3i \u00edch li\u00ean quan ho\u1eb7c c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c h\u1eefu quan, T\u00f2a \u00e1n c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ng\u01b0\u1eddi n\u00e0y l\u00e0 ng\u01b0\u1eddi b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/em><\/p>\n<p><em>T\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Vi\u1ec7c x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ph\u1ea3i c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, tr\u1eeb giao d\u1ecbch nh\u1eb1m ph\u1ee5c v\u1ee5 nhu c\u1ea7u sinh ho\u1ea1t h\u00e0ng ng\u00e0y ho\u1eb7c lu\u1eadt li\u00ean quan c\u00f3 quy \u0111\u1ecbnh kh\u00e1c<\/em>.\u201d<\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>C\u00e1c giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng v\u1edbi 3 nh\u00f3m ng\u01b0\u1eddi, g\u1ed3m ng\u01b0\u1eddi b\u1ecb \u201cm\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d, \u201cng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi\u201d, ng\u01b0\u1eddi b\u1ecb \u201ch\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1\u201d, th\u00ec ph\u1ea3i th\u00f4ng qua ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi gi\u00e1m h\u1ed9 \u0111\u1ed3ng \u00fd (kh\u00f4ng k\u1ec3 ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean n\u00eau tr\u00ean).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 cho ng\u01b0\u1eddi b\u1ecb m\u1ea5t ho\u1eb7c h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c \u201c<em>m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n th\u00f4ng qua ng\u01b0\u1eddi gi\u00e1m h\u1ed9 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/em>\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n\u201d, Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-NHNN ho\u1eb7c n\u1ebfu \u201c<em>\u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n<\/em>\u201d, th\u00ec \u201c\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb ghi n\u1ee3, th\u1ebb t\u00edn d\u1ee5ng, th\u1ebb tr\u1ea3 tr\u01b0\u1edbc\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 3, \u0110i\u1ec1u 16 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ebb\u201d, Th\u00f4ng t\u01b0 s\u1ed1 19\/2016\/TT-NHNN.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ri\u00eang vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng (tr\u1eeb th\u1ebb t\u00edn d\u1ee5ng) cho 3 nh\u00f3m ng\u01b0\u1eddi tr\u00ean th\u00f4ng qua ng\u01b0\u1eddi gi\u00e1m h\u1ed9, tuy ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m, nh\u01b0ng ng\u00e2n h\u00e0ng kh\u00f4ng n\u00ean giao d\u1ecbch, v\u00ec r\u1ee7i ro ph\u00e1p l\u00fd r\u1ea5t cao.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 t\u1ef1 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ai l\u00e0 ng\u01b0\u1eddi b\u1ecb m\u1ea5t ho\u1eb7c h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 (tr\u1eeb c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed9 tu\u1ed5i), ch\u1ec9 c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o ph\u00e1n quy\u1ebft c\u1ee7a T\u00f2a \u00e1n. V\u00ec v\u1eady, khi c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 n\u0103ng l\u1ef1c h\u00e0nh vi, th\u00ec c\u1ea7n h\u1ebft s\u1ee9c th\u1eadn tr\u1ecdng \u0111\u1ec3 tr\u00e1nh giao d\u1ecbch b\u1ecb v\u00f4 hi\u1ec7u.<\/p>\n<ol start=\"6\">\n<li><strong>V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00ecnh \u1ea3nh c\u1ee7a kh\u00e1ch h\u00e0ng (\u0110i\u1ec1u 32):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 32 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. C\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh c\u1ee7a m\u00ecnh. <\/em><\/p>\n<p><em>Vi\u1ec7c s\u1eed d\u1ee5ng h\u00ecnh \u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd.<\/em><\/p>\n<p><em>Vi\u1ec7c s\u1eed d\u1ee5ng h\u00ecnh \u1ea3nh c\u1ee7a ng\u01b0\u1eddi kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i tr\u1ea3 th\u00f9 lao cho ng\u01b0\u1eddi c\u00f3 h\u00ecnh \u1ea3nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Vi\u1ec7c s\u1eed d\u1ee5ng h\u00ecnh \u1ea3nh trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 h\u00ecnh \u1ea3nh ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a h\u1ecd:<\/em><\/li>\n<li><em>a) H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00ec l\u1ee3i \u00edch qu\u1ed1c gia, d\u00e2n t\u1ed9c, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng;<\/em><\/li>\n<li><em>b) H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng, bao g\u1ed3m h\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, ho\u1ea1t \u0111\u1ed9ng thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng kh\u00e1c m\u00e0 kh\u00f4ng l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn danh d\u1ef1, nh\u00e2n ph\u1ea9m, uy t\u00edn c\u1ee7a ng\u01b0\u1eddi c\u00f3 h\u00ecnh \u1ea3n<\/em>\u201d<\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng in h\u00ecnh \u1ea3nh c\u1ee7a kh\u00e1ch h\u00e0ng t\u00ean l\u1ecbch hay qu\u1ea3ng c\u00e1o cho s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd v\u00e0 ph\u1ea3i tr\u1ea3 th\u00f9 lao cho ng\u01b0\u1eddi c\u00f3 h\u00ecnh \u1ea3nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>\u0110\u0103ng h\u00ecnh \u1ea3nh kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi kh\u00e1c tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng th\u00ec kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a h\u1ecd, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn danh d\u1ef1, nh\u00e2n ph\u1ea9m, uy t\u00edn c\u1ee7a ng\u01b0\u1eddi c\u00f3 h\u00ecnh \u1ea3nh.<\/p>\n<p>Th\u1ee9 ba: Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1eafc ch\u1eafn, nh\u01b0 \u0111\u0103ng ph\u00e1t h\u00ecnh \u1ea3nh c\u1ee7a kh\u00e1ch h\u00e0ng tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i, th\u00ec n\u00ean th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n<ol start=\"7\">\n<li><strong>V\u1ec1 vi\u1ec7c gi\u1eef b\u00ed m\u1eadt c\u1ee7a kh\u00e1ch h\u00e0ng (\u0110i\u1ec1u 38):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>C\u00e1c kho\u1ea3n 2, 3 v\u00e0 4, \u0110i\u1ec1u 38 v\u1ec1 \u201cQuy\u1ec1n v\u1ec1 \u0111\u1eddi s\u1ed1ng ri\u00eang t\u01b0, b\u00ed m\u1eadt c\u00e1 nh\u00e2n, b\u00ed m\u1eadt gia \u0111\u00ecnh\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. Vi\u1ec7c thu th\u1eadp, l\u01b0u gi\u1eef, s\u1eed d\u1ee5ng, c\u00f4ng khai th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ri\u00eang t\u01b0, b\u00ed m\u1eadt c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd, vi\u1ec7c thu th\u1eadp, l\u01b0u gi\u1eef, s\u1eed d\u1ee5ng, c\u00f4ng khai th\u00f4ng tin li\u00ean quan \u0111\u1ebfn b\u00ed m\u1eadt gia \u0111\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh \u0111\u1ed3ng \u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/em><\/p>\n<ol start=\"3\">\n<li><em> Th\u01b0 t\u00edn, \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n t\u00edn, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c trao \u0111\u1ed5i th\u00f4ng tin ri\u00eang t\u01b0 kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m an to\u00e0n v\u00e0 b\u00ed m\u1eadt. <\/em><\/li>\n<\/ol>\n<p><em>Vi\u1ec7c b\u00f3c m\u1edf, ki\u1ec3m so\u00e1t, thu gi\u1eef th\u01b0 t\u00edn, \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n t\u00edn, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c trao \u0111\u1ed5i th\u00f4ng tin ri\u00eang t\u01b0 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh.<\/em><\/p>\n<ol start=\"4\">\n<li><em> C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 \u0111\u1eddi s\u1ed1ng ri\u00eang t\u01b0, b\u00ed m\u1eadt c\u00e1 nh\u00e2n, b\u00ed m\u1eadt gia \u0111\u00ecnh c\u1ee7a nhau m\u00e0 m\u00ecnh \u0111\u00e3 bi\u1ebft \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c<\/em>.&#8221;<\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p>Ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p thu th\u1eadp, l\u01b0u gi\u1eef, s\u1eed d\u1ee5ng, c\u00f4ng khai, ti\u1ebft l\u1ed9 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ri\u00eang t\u01b0, b\u00ed m\u1eadt c\u00e1 nh\u00e2n, b\u00ed m\u1eadt gia \u0111\u00ecnh m\u00e0 m\u00ecnh \u0111\u00e3 bi\u1ebft \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn v\u1edbi c\u00e1 nh\u00e2n hay c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh ho\u1eb7c Lu\u1eadt C\u00e1c TCTD n\u0103m 2010, Lu\u1eadt Ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n n\u0103m 2012 hay lu\u1eadt kh\u00e1c cho ph\u00e9p.<\/p>\n<ol start=\"8\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa c\u1ee7a kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n (\u0110i\u1ec1u 40):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 40 v\u1ec1 \u201cN\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. N\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 th\u01b0\u1eddng xuy\u00ean sinh s\u1ed1ng.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec n\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 \u0111ang sinh s\u1ed1ng.<\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean trong quan h\u1ec7 d\u00e2n s\u1ef1 thay \u0111\u1ed5i n\u01a1i c\u01b0 tr\u00fa g\u1eafn v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5 th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho b\u00ean kia bi\u1ebft v\u1ec1 n\u01a1i c\u01b0 tr\u00fa m\u1edbi<\/em>.\u201d<\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng c\u1ea7n ghi r\u00f5 tr\u00ean gi\u1ea5y t\u1edd giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n c\u1ea3 n\u01a1i th\u01b0\u1eddng tr\u00fa v\u00e0 n\u01a1i t\u1ea1m tr\u00fa (hay \u201c\u0111\u1ecba ch\u1ec9 n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa v\u00e0 n\u01a1i \u1edf hi\u1ec7n t\u1ea1i\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 9 v\u1ec1 \u201cTh\u00f4ng tin nh\u1eadn bi\u1ebft kh\u00e1ch h\u00e0ng\u201d, Lu\u1eadt Ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n n\u0103m 2012).<\/p>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 12 v\u1ec1 \u201cN\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00f4ng d\u00e2n\u201d, Lu\u1eadt C\u01b0 tr\u00fa n\u0103m 2006, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. N\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00f4ng d\u00e2n l\u00e0 ch\u1ed7 \u1edf h\u1ee3p ph\u00e1p m\u00e0 ng\u01b0\u1eddi \u0111\u00f3 th\u01b0\u1eddng xuy\u00ean sinh s\u1ed1ng. N\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00f4ng d\u00e2n l\u00e0 n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i t\u1ea1m tr\u00fa.\u201d<\/em><\/p>\n<p>V\u00e0 <em>\u201cN\u01a1i th\u01b0\u1eddng tr\u00fa l\u00e0 n\u01a1i c\u00f4ng d\u00e2n sinh s\u1ed1ng th\u01b0\u1eddng xuy\u00ean, \u1ed5n \u0111\u1ecbnh, kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n t\u1ea1i m\u1ed9t ch\u1ed7 \u1edf nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa.<\/em><\/p>\n<p><em>N\u01a1i t\u1ea1m tr\u00fa l\u00e0 n\u01a1i c\u00f4ng d\u00e2n sinh s\u1ed1ng ngo\u00e0i n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa.\u201d<\/em><\/p>\n<p><em>Th\u1ee9 hai: <\/em>\u0110\u1ed3ng th\u1eddi ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng, nh\u1ea5t l\u00e0 kh\u00e1ch h\u00e0ng vay v\u1ed1n, c\u00f3 ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng bi\u1ebft khi thay \u0111\u1ed5i n\u01a1i c\u01b0 tr\u00fa. N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y, th\u00ec ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 do kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin m\u00e0 ng\u00e2n h\u00e0ng \u0111\u00e3 li\u00ean l\u1ea1c theo \u0111\u1ecba ch\u1ec9 c\u0169.<\/p>\n<ol start=\"9\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi gi\u00e1m h\u1ed9 c\u1ee7a kh\u00e1ch h\u00e0ng (\u0110i\u1ec1u 46 \u2013 64):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>T\u1eeb \u0111i\u1ec1u 46 \u0111\u1ebfn 63 quy \u0111\u1ecbnh v\u1ec1 \u201cGi\u00e1m h\u1ed9\u201d, trong \u0111\u00f3 ng\u01b0\u1eddi gi\u00e1m h\u1ed9 c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c ph\u00e1p nh\u00e2n, g\u1ed3m 3 lo\u1ea1i: <em>Th\u1ee9 nh\u1ea5t<\/em> l\u00e0 gi\u00e1m h\u1ed9 \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 v\u1ee3 ch\u1ed3ng; con; cha m\u1eb9; anh ch\u1ecb ru\u1ed9t; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i;b\u00e1c ru\u1ed9t, ch\u00fa ru\u1ed9t, c\u1eadu ru\u1ed9t, c\u00f4 ru\u1ed9t ho\u1eb7c d\u00ec ru\u1ed9t (\u0110i\u1ec1u 52 v\u00e0 53). <em>Th\u1ee9 hai<\/em> l\u00e0 gi\u00e1m h\u1ed9 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 c\u1eed ho\u1eb7c \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ec9 \u0111\u1ecbnh (\u0110i\u1ec1u 54). <em>V\u00e0 th\u1ee9 ba<\/em> l\u00e0 gi\u00e1m h\u1ed9 do ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 t\u1ef1 l\u1ef1a ch\u1ecdn t\u1eeb tr\u01b0\u1edbc (\u0110i\u1ec1u 48.2).<\/p>\n<p>Kho\u1ea3n 3, \u0110i\u1ec1u 46 v\u1ec1 \u201cGi\u00e1m h\u1ed9\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>3. Vi\u1ec7c gi\u00e1m h\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9 t\u1ecbch.<\/em><\/p>\n<p><em>Ng\u01b0\u1eddi gi\u00e1m h\u1ed9 \u0111\u01b0\u01a1ng nhi\u00ean m\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd vi\u1ec7c gi\u00e1m h\u1ed9 th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi gi\u00e1m h\u1ed9<\/em>.\u201d<\/p>\n<p>\u0110o\u1ea1n 3, kho\u1ea3n 3, \u0110i\u1ec1u 51 v\u1ec1 \u201cGi\u00e1m s\u00e1t vi\u1ec7c gi\u00e1m h\u1ed9\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201cTr\u01b0\u1eddng h\u1ee3p gi\u00e1m s\u00e1t vi\u1ec7c gi\u00e1m h\u1ed9 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 th\u00ec ng\u01b0\u1eddi gi\u00e1m s\u00e1t ph\u1ea3i \u0111\u0103ng k\u00fd t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9.\u201d<\/em><\/p>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 59 v\u1ec1 \u201cQu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>1. Ng\u01b0\u1eddi gi\u00e1m h\u1ed9 c\u1ee7a ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean, ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh m\u00ecnh; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 v\u00ec l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9. <\/em><\/p>\n<p><em>Vi\u1ec7c b\u00e1n, trao \u0111\u1ed5i, cho thu\u00ea, cho m\u01b0\u1ee3n, cho vay, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, \u0111\u1eb7t c\u1ecdc v\u00e0 giao d\u1ecbch d\u00e2n s\u1ef1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi gi\u00e1m s\u00e1t vi\u1ec7c gi\u00e1m h\u1ed9. <\/em><\/p>\n<p><em>Ng\u01b0\u1eddi gi\u00e1m h\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111em t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 t\u1eb7ng cho ng\u01b0\u1eddi kh\u00e1c. C\u00e1c giao d\u1ecbch d\u00e2n s\u1ef1 gi\u1eefa ng\u01b0\u1eddi gi\u00e1m h\u1ed9 v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 \u0111\u1ec1u v\u00f4 hi\u1ec7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00ec l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c gi\u00e1m h\u1ed9 v\u00e0 c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi gi\u00e1m s\u00e1t vi\u1ec7c gi\u00e1m h\u1ed9.<\/em><em>\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Khi ng\u00e2n h\u00e0ng giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi (M\u1ee5c 4 n\u00eau tr\u00ean), th\u00ec ph\u1ea3i th\u00f4ng qua ng\u01b0\u1eddi gi\u00e1m h\u1ed9. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi gi\u00e1m h\u1ed9 l\u00e0 v\u0103n b\u1ea3n c\u1eed gi\u00e1m h\u1ed9 v\u00e0 \u0111\u0103ng k\u00fd gi\u00e1m h\u1ed9 (\u0110i\u1ec1u kho\u1ea3n 46.3).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1m h\u1ed9 \u0111\u01b0\u01a1ng nhi\u00ean th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i \u0111\u0103ng k\u00fd (\u0110i\u1ec1u kho\u1ea3n 46.3). Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, nhi\u1ec1u khi ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ecd c\u00f3 ph\u1ea3i l\u00e0 ng\u01b0\u1eddi gi\u00e1m h\u1ed9 kh\u00f4ng v\u00e0 ai m\u1edbi l\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n gi\u00e1m h\u1ed9 trong s\u1ed1 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u01b0\u01a1ng nhi\u00ean c\u00f3 quy\u1ec1n gi\u00e1m h\u1ed9, v\u00ec v\u1eady c\u1ea7n h\u1ea1n ch\u1ebf giao d\u1ecbch ho\u1eb7c \u00edt nh\u1ea5t ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi gi\u00e1m h\u1ed9.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ng\u00e2n h\u00e0ng c\u1ea7n l\u01b0u \u00fd, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch, ngo\u00e0i ng\u01b0\u1eddi gi\u00e1m h\u1ed9, c\u00f2n c\u1ea7n ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi gi\u00e1m s\u00e1t vi\u1ec7c gi\u00e1m h\u1ed9 (\u0110i\u1ec1u 51).<\/p>\n<ol start=\"10\">\n<li><strong>V\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi v\u1eafng m\u1eb7t, m\u1ea5t t\u00edch ho\u1eb7c ch\u1ebft (\u0110i\u1ec1u 64 \u2013 73):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 65 v\u1ec1 \u201cQu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi v\u1eafng m\u1eb7t t\u1ea1i n\u01a1i c\u01b0 tr\u00fa\u201d, \u0110i\u1ec1u 69 v\u1ec1 \u201cQu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch\u201d v\u00e0 \u0110i\u1ec1u 72 v\u1ec1 \u201cQuan h\u1ec7 nh\u00e2n th\u00e2n v\u00e0 quan h\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft\u201d kh\u00f4ng quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi nh\u1eefng ng\u01b0\u1eddi n\u00e0y.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Khi kh\u00e1ch h\u00e0ng g\u1eedi ti\u1ec1n, t\u00e0i s\u1ea3n hay k\u00fd qu\u1ef9, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p t\u1ea1i ng\u00e2n h\u00e0ng v\u1eafng m\u1eb7t, m\u1ea5t t\u00edch th\u00ec x\u1eed l\u00fd t\u00e0i s\u1ea3n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt c\u1ee7a To\u1ea3 \u00e1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch b\u1ecb tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft th\u00ec x\u1eed l\u00fd nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng b\u1ecb ch\u1ebft. Khi \u0111\u00f3, ng\u00e2n h\u00e0ng chi tr\u1ea3 ti\u1ec1n g\u1eedi, t\u00e0i s\u1ea3n g\u1eedi cho kh\u00e1ch h\u00e0ng theo V\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ph\u00e2n chia di s\u1ea3n th\u1eeba k\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh, b\u1ea3n \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a To\u00e0 \u00e1n ho\u1eb7c c\u00f3 th\u1ec3 chi tr\u1ea3 linh ho\u1ea1t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng.<\/p>\n<p><em>Th\u1ee9 ba;<\/em> Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 chi tr\u1ea3 ti\u1ec1n, t\u00e0i s\u1ea3n g\u1eedi cho ng\u01b0\u1eddi kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi g\u1eedi x\u00e1c \u0111\u1ecbnh t\u1eeb tr\u01b0\u1edbc. Tuy nhi\u00ean ng\u00e2n h\u00e0ng v\u1eabn c\u00f3 th\u1ec3 g\u1eb7p r\u1eafc r\u1ed1i v\u00ec kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ec3 l\u1ea1i t\u00e0i s\u1ea3n cho ng\u01b0\u1eddi kh\u00e1c theo di ch\u00fac h\u1ee3p ph\u00e1p.<\/p>\n<ol start=\"11\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n (\u0110i\u1ec1u 74 &#8211; 83):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 74 v\u1ec1 \u201cPh\u00e1p nh\u00e2n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. M\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ph\u00e1p nh\u00e2n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/p>\n<ol>\n<li><em>a) \u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/em><\/li>\n<li><em>b) C\u00f3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 83 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y;<\/em><\/li>\n<li><em>c) C\u00f3 t\u00e0i s\u1ea3n \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n kh\u00e1c v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh;<\/em><\/li>\n<li><em>d) Nh\u00e2n danh m\u00ecnh tham gia quan h\u1ec7 ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng kh\u00f4ng giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (khi \u0111\u00f3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00e0 giao d\u1ecbch v\u1edbi m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c,\u2026 hay \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u00e1p nh\u00e2n \u2013 M\u1ee5c 12 v\u00e0 14).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Khi giao d\u1ecbch v\u1edbi c\u00e1c ph\u00e1p nh\u00e2n th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n tr\u00ean. Tuy nhi\u00ean, \u0111\u00f3 l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1eadt s\u1ef1 r\u00f5 r\u00e0ng v\u00e0 h\u1ee3p l\u00fd, n\u00ean c\u00f3 th\u1ec3 suy di\u1ec5n t\u1eeb c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan nh\u01b0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ghi nh\u1eadn r\u00f5 l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Ch\u1eb3ng h\u1ea1n, t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u1ec1u c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 b\u1ecb g\u1ecdi t\u00ean sai nh\u01b0 m\u1ed9t s\u1ed1 c\u00f4ng ty thu\u1ed9c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc).<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Khi giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 v\u1ec1 \u0111i\u1ec1u l\u1ec7 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt kh\u00f4ng y\u00eau c\u1ea7u), t\u00e0i s\u1ea3n, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, n\u0103ng l\u1ef1c ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1, tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh.<\/p>\n<ol start=\"12\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c giao d\u1ecbch v\u1edbi chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a ph\u00e1p nh\u00e2n (\u0110i\u1ec1u 84):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>C\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 84 v\u1ec1 \u201cChi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a ph\u00e1p nh\u00e2n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u00e1p nh\u00e2n, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Chi nh\u00e1nh c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a ph\u00e1p nh\u00e2n.<\/em><\/li>\n<li><em> V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 nhi\u1ec7m v\u1ee5 \u0111\u1ea1i di\u1ec7n trong ph\u1ea1m vi do ph\u00e1p nh\u00e2n giao, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a ph\u00e1p nh\u00e2n.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a ph\u00e1p nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, n\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e9p tham gia giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Tr\u00ean th\u1ef1c t\u1ebf, v\u1eabn giao d\u1ecbch v\u1edbi chi nh\u00e1nh, ph\u00f2ng giao d\u1ecbch, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00e1c c\u1ee7a ph\u00e1p nh\u00e2n, m\u1eb7c d\u00f9 c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u1ef1c ch\u1ea5t \u0111\u00f3 ch\u00ednh l\u00e0 giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n theo s\u1ef1 ph\u00e2n c\u1ea5p, u\u1ef7 quy\u1ec1n, v\u00ec v\u1eady c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u00e2u l\u00e0 ph\u00e1p nh\u00e2n v\u00e0 vi\u1ec7c \u0111\u1ea1i di\u1ec7n \u1ee7y quy\u1ec1n (M\u1ee5c 19).<\/p>\n<p><em>Th\u1ee9 ba: <\/em>V\u1ec1 nguy\u00ean t\u1eafc, giao d\u1ecbch c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, th\u00ec ph\u00e1p nh\u00e2n v\u1eabn ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 li\u00ean quan.<\/p>\n<ol start=\"13\">\n<li><strong>V\u1ec1 <\/strong><strong>tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 c\u1ee7a ph\u00e1p nh\u00e2n khi ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i (\u0110i\u1ec1u 88 \u2013 96):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u00e1p nh\u00e2n th\u00f4ng qua vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u00e1p nh\u00e2n (hay c\u00f2n g\u1ecdi l\u00e0 c\u1ea3i t\u1ed5 ph\u00e1p nh\u00e2n) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 88 v\u1ec1 &#8220;H\u1ee3p nh\u1ea5t ph\u00e1p nh\u00e2n\u201d, \u0110i\u1ec1u 89 v\u1ec1 \u201cS\u00e1p nh\u1eadp ph\u00e1p nh\u00e2n\u201d, \u0110i\u1ec1u 90 v\u1ec1 \u201cChia ph\u00e1p nh\u00e2n\u201d, \u0110i\u1ec1u 91 v\u1ec1 \u201cT\u00e1ch ph\u00e1p nh\u00e2n\u201d, \u0110i\u1ec1u 92 v\u1ec1 \u201cChuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c c\u1ee7a ph\u00e1p nh\u00e2n\u201d (t\u01b0\u01a1ng t\u1ef1 l\u00e0 c\u00e1c \u0111i\u1ec1u 192 \u2013 198 c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014). Theo \u0111\u00f3, lu\u00f4n c\u00f3 \u00edt nh\u1ea5t 1 ph\u00e1p nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba ph\u00e1p nh\u00e2n b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i ho\u00e0n to\u00e0n ph\u00e1p nh\u00e2n b\u1eb1ng vi\u1ec7c gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 93 v\u1ec1 \u201cGi\u1ea3i th\u1ec3 ph\u00e1p nh\u00e2n\u201d, \u0110i\u1ec1u 95 v\u1ec1 \u201cPh\u00e1 s\u1ea3n ph\u00e1p nh\u00e2n\u201d, th\u00ec kh\u00f4ng c\u00f3 ph\u00e1p nh\u00e2n n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba ph\u00e1p nh\u00e2n b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng c\u1ea3i t\u1ed5 ph\u00e1p nh\u00e2n th\u00ec lu\u00f4n c\u00f3 \u00edt nh\u1ea5t 1 ph\u00e1p nh\u00e2n k\u1ebf th\u1eeba ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 thay cho ph\u00e1p nh\u00e2n b\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean, r\u1ea5t c\u1ea7n c\u00f3 s\u1ef1 tho\u1ea3 thu\u1eadn, cam k\u1ebft r\u00f5 r\u00e0ng tr\u01b0\u1edbc v\u00e0 sau khi ch\u1ea5m d\u1ee9t ph\u00e1p nh\u00e2n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 ch\u1eafc ch\u1eafn v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Khi kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng l\u00e0 ph\u00e1p nh\u00e2n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n, th\u00ec s\u1ebd kh\u00f4ng c\u00f3 ph\u00e1p nh\u00e2n n\u00e0o k\u1ebf th\u1eeba tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Kh\u00e1ch h\u00e0ng, \u0111\u1ed5i t\u00e1c giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n (nh\u01b0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n), th\u00ec d\u00f9 c\u00f3 ph\u00e1 s\u1ea3n v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 c\u00f2n thi\u1ebfu.<\/p>\n<ol start=\"14\">\n<li><strong>V\u1ec1 vi\u1ec7c giao d\u1ecbch v\u1edbi h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (\u0110i\u1ec1u 101):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 101 v\u1ec1 \u201cCh\u1ee7 th\u1ec3 trong quan h\u1ec7 d\u00e2n s\u1ef1 c\u00f3 s\u1ef1 tham gia c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n\u201d quy \u0111\u1ecbnh (m\u1edbi) nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n tham gia quan h\u1ec7 d\u00e2n s\u1ef1 th\u00ec c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 ch\u1ee7 th\u1ec3 tham gia x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 ho\u1eb7c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tham gia x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1. Vi\u1ec7c \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho b\u00ean tham gia quan h\u1ec7 d\u00e2n s\u1ef1 bi\u1ebft.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n tham gia quan h\u1ec7 d\u00e2n s\u1ef1 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c \u1ee7y quy\u1ec1n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u00ec th\u00e0nh vi\u00ean \u0111\u00f3 l\u00e0 ch\u1ee7 th\u1ec3 c\u1ee7a quan h\u1ec7 d\u00e2n s\u1ef1 do m\u00ecnh x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ee7 th\u1ec3 c\u1ee7a quan h\u1ec7 d\u00e2n s\u1ef1 c\u00f3 s\u1ef1 tham gia c\u1ee7a h\u1ed9 gia \u0111\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai.\u201d.<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n k\u00fd h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch v\u1edbi h\u1ed9 gia \u0111\u00ecnh (theo Lu\u1eadt B\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n r\u1eebng n\u0103m 2004, Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, Lu\u1eadt Nh\u00e0 \u1edf n\u0103m 2014,\u2026), t\u1ed5 h\u1ee3p t\u00e1c (theo Lu\u1eadt Vi\u1ec7c l\u00e0m n\u0103m 2013), h\u1ed9 kinh doanh (theo Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014,\u2026) v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Th\u1ef1c ch\u1ea5t l\u00e0 giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>C\u00e1c ch\u1ee7 th\u1ec3 h\u1ed9 gia \u0111\u00ecnh s\u1edf h\u1eefu r\u1eebng tr\u1ed3ng (l\u00e0 r\u1eebng s\u1ea3n xu\u1ea5t), s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026 v\u1eabn ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ee7 th\u1ec3 trong quan h\u1ec7 ph\u00e1p lu\u1eadt r\u1eebng, \u0111\u1ea5t \u0111ai,.. nh\u01b0ng khi giao d\u1ecbch khi th\u1ebf ch\u1ea5p, chuy\u1ec3n nh\u01b0\u1ee3ng,\u2026 r\u1eebng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, th\u1ef1c ch\u1ea5t v\u1eabn l\u00e0 giao d\u1ecbch v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean trong h\u1ed9 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 29, \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 nh\u01b0 sau:<\/p>\n<p><em>\u201c29. H\u1ed9 gia \u0111\u00ecnh s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 h\u00f4n nh\u00e2n, huy\u1ebft th\u1ed1ng, nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh, \u0111ang s\u1ed1ng chung v\u00e0 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t chung t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, c\u00f4ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; nh\u1eadn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/em><\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ng\u00e2n h\u00e0ng kh\u00f4ng giao d\u1ecbch v\u1edbi t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, m\u00e0 th\u1ef1c ch\u1ea5t l\u00e0 giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n l\u00e0 c\u00f4ng ty m\u1eb9 (c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi t\u00ean kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty) theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 2, kho\u1ea3n 1, \u0110i\u1ec1u 188 v\u1ec1 \u201cT\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p><em>\u201cT\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.\u201d<\/em><\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ng\u00e2n h\u00e0ng giao d\u1ecbch v\u1edbi chi nh\u00e1nh, ph\u00f2ng giao d\u1ecbch, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ee5 thu\u1ed9c ph\u00e1p nh\u00e2n (c\u00f3 th\u1ec3 t\u00ean g\u1ecdi l\u00e0 nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p, c\u1eeda h\u00e0ng, trung t\u00e2m,\u2026), kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, th\u1ef1c ch\u1ea5t l\u00e0 giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n th\u00f4ng qua c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00f3 (kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n).<\/p>\n<ol start=\"15\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (\u0110i\u1ec1u 103&amp; 213):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 103 v\u1ec1 \u201cTr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n\u201d quy \u0111\u1ecbnh (m\u1edbi) nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1 ph\u00e1t sinh t\u1eeb vi\u1ec7c tham gia quan h\u1ec7 d\u00e2n s\u1ef1 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n b\u1eb1ng t\u00e0i s\u1ea3n chung c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u00e0nh vi\u00ean kh\u00f4ng c\u00f3 ho\u1eb7c kh\u00f4ng \u0111\u1ee7 t\u00e0i s\u1ea3n chung \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 chung th\u00ec ng\u01b0\u1eddi c\u00f3 quy\u1ec1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u c\u00e1c th\u00e0nh vi\u00ean th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 288 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y. <\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c ho\u1eb7c lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec c\u00e1c th\u00e0nh vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y theo ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng th\u00ec x\u00e1c \u0111\u1ecbnh theo ph\u1ea7n b\u1eb1ng nhau.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 104 v\u1ec1 \u201cH\u1eadu qu\u1ea3 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi giao d\u1ecbch d\u00e2n s\u1ef1 do th\u00e0nh vi\u00ean kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ea1i di\u1ec7n ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ea1i di\u1ec7n m\u00e0 x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 nh\u00e2n danh c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n th\u00ec h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd c\u1ee7a giao d\u1ecbch \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 130, 142 v\u00e0 143 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Giao d\u1ecbch d\u00e2n s\u1ef1 do b\u00ean kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ea1i di\u1ec7n ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n m\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i cho th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi th\u1ee9 ba th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi b\u1ecb thi\u1ec7t h\u1ea1i.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, th\u00ec th\u01b0\u1eddng c\u00f3 v\u1ee3 ch\u1ed3ng s\u1edf h\u1eefu chung t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 213 v\u1ec1 \u201cS\u1edf h\u1eefu chung c\u1ee7a v\u1ee3 ch\u1ed3ng\u201d nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. S\u1edf h\u1eefu chung c\u1ee7a v\u1ee3 ch\u1ed3ng l\u00e0 s\u1edf h\u1eefu chung h\u1ee3p nh\u1ea5t c\u00f3 th\u1ec3 ph\u00e2n chia<\/em>.<\/p>\n<ol start=\"2\">\n<li><em> V\u1ee3 ch\u1ed3ng c\u00f9ng nhau t\u1ea1o l\u1eadp, ph\u00e1t tri\u1ec3n kh\u1ed1i t\u00e0i s\u1ea3n chung; c\u00f3 quy\u1ec1n ngang nhau trong vi\u1ec7c chi\u1ebfm h\u1eefu, s\u1eed d\u1ee5ng, \u0111\u1ecbnh \u0111o\u1ea1t t\u00e0i s\u1ea3n chung.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 290 v\u1ec1 \u201cTh\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ph\u00e2n chia \u0111\u01b0\u1ee3c theo ph\u1ea7n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Ngh\u0129a v\u1ee5 ph\u00e2n chia \u0111\u01b0\u1ee3c theo ph\u1ea7n l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 chia th\u00e0nh nhi\u1ec1u ph\u1ea7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/em><\/p>\n<ol start=\"2\">\n<li><em> B\u00ean c\u00f3 ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u1eebng ph\u1ea7n ngh\u0129a v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>N\u1ebfu ng\u00e2n h\u00e0ng nh\u1eadn th\u1ebf ch\u1ea5p \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh tr\u01b0\u1edbc n\u0103m 2017, m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a m\u1ed9t trong c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh, th\u00ec nguy c\u01a1 h\u1ee3p \u0111\u1ed3ng v\u00f4 hi\u1ec7u to\u00e0n b\u1ed9 l\u00e0 r\u1ea5t l\u1edbn. Nh\u01b0ng vi\u1ec7c nh\u1eadn th\u1ebf ch\u1ea5p t\u01b0\u01a1ng t\u1ef1 t\u1eeb n\u0103m 2017 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, th\u00ec \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ch\u1ec9 v\u00f4 hi\u1ec7u \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ed3ng \u00fd (t\u1ee9c l\u00e0 ph\u1ea7n giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho h\u1ed9 gia \u0111\u00ecnh \u0111\u00e3 k\u00fd k\u1ebft).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Th\u00e0nh vi\u00ean n\u00e0o trong h\u1ed9 gia \u0111\u00ecnh \u0111\u1ed3ng \u00fd v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p, th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ec3 tr\u1ea3 n\u1ee3 theo ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng th\u00ec x\u00e1c \u0111\u1ecbnh theo ph\u1ea7n b\u1eb1ng nhau gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong h\u1ed9 gia \u0111\u00ecnh.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>N\u1ebfu c\u00f3 th\u00e0nh vi\u00ean trong h\u1ed9 gia \u0111\u00ecnh l\u00e0 v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p, th\u00ec nguy c\u01a1 v\u1eabn b\u1ecb T\u00f2a \u00e1n tuy\u00ean v\u00f4 hi\u1ec7u nh\u01b0 c\u0169, v\u00ec thi\u1ebfu s\u1ef1 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0o vi\u1ec7c th\u1ebf ch\u1ea5p m\u00e0 h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u1ecbnh \u0111o\u1ea1t t\u00e0i s\u1ea3n c\u1ee7a 1 trong 2 ng\u01b0\u1eddi \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 s\u1edf h\u1eefu chung h\u1ee3p nh\u1ea5t.<\/p>\n<ol start=\"16\">\n<li><strong>V\u1ec1 vi\u1ec7c h\u1ee3p \u0111\u1ed3ng vi ph\u1ea1m v\u1ec1 h\u00ecnh th\u1ee9c giao d\u1ecbch (\u0110i\u1ec1u 119 v\u00e0 129):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 119 v\u1ec1 \u201cH\u00ecnh th\u1ee9c giao d\u1ecbch d\u00e2n s\u1ef1\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c2. Tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh giao d\u1ecbch d\u00e2n s\u1ef1 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n c\u00f3 c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c, \u0111\u0103ng k\u00fd th\u00ec ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh \u0111\u00f3.\u201d<\/em><\/p>\n<p>\u0110i\u1ec1u 129 v\u1ec1 \u201cGiao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u do kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c\u201d quy \u0111\u1ecbnh (m\u1edbi) nh\u01b0 sau:<\/p>\n<p><em>\u201cGiao d\u1ecbch d\u00e2n s\u1ef1 vi ph\u1ea1m quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n c\u00f3 hi\u1ec7u l\u1ef1c v\u1ec1 h\u00ecnh th\u1ee9c th\u00ec v\u00f4 hi\u1ec7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/p>\n<ol>\n<li><em> Giao d\u1ecbch d\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo quy \u0111\u1ecbnh ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n nh\u01b0ng v\u0103n b\u1ea3n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt m\u00e0 m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t hai ph\u1ea7n ba ngh\u0129a v\u1ee5 trong giao d\u1ecbch th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean, T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn hi\u1ec7u l\u1ef1c c\u1ee7a giao d\u1ecbch \u0111\u00f3;<\/em><\/li>\n<li><em> Giao d\u1ecbch d\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n nh\u01b0ng vi ph\u1ea1m quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c m\u00e0 m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t hai ph\u1ea7n ba ngh\u0129a v\u1ee5 trong giao d\u1ecbch th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean, T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn hi\u1ec7u l\u1ef1c c\u1ee7a giao d\u1ecbch \u0111\u00f3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c b\u00ean kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u 132 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u y\u00eau c\u1ea7u T\u00f2a \u00e1n tuy\u00ean b\u1ed1 giao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u\u201d quy \u0111\u1ecbnh: Th\u1eddi hi\u1ec7u y\u00eau c\u1ea7u tuy\u00ean b\u1ed1 giao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u do kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9cl\u00e0 2 n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u201cgiao d\u1ecbch d\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp\u201d (quy \u0111\u1ecbnh m\u1edbi).<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>C\u00e1c h\u1ee3p \u0111\u1ed3ng m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n nh\u01b0 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n s\u1ebd b\u1ecb v\u00f4 hi\u1ec7u. Tuy nhi\u00ean, n\u1ebfu c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 2\/3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 2\/3 h\u1ee3p \u0111\u1ed3ng, nh\u01b0ng \u0111\u00e3 qu\u00e1 2 n\u0103m, th\u00ec v\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn hi\u1ec7u l\u1ef1c.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>C\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c nh\u01b0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0 \u1edf gi\u1eefa c\u00e1 nh\u00e2n v\u1edbi nhau, h\u1ee3p \u0111\u1ed3ng thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026 n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c th\u00ec c\u0169ng s\u1ebd b\u1ecb v\u00f4 hi\u1ec7u. Tuy nhi\u00ean, n\u1ebfu c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 2\/3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 2\/3 h\u1ee3p \u0111\u1ed3ng, nh\u01b0ng \u0111\u00e3 qu\u00e1 2 n\u0103m, th\u00ec v\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn hi\u1ec7u l\u1ef1c.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ri\u00eang c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay nh\u01b0 h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p nh\u00e0 \u1edf, th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026 m\u00e0 kh\u00f4ng l\u00e0m b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c, th\u00ec ch\u01b0a bi\u1ebft x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 2\/3 h\u1ee3p \u0111\u1ed3ng. V\u00ec v\u1eady, ng\u00e2n h\u00e0ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp th\u00e0nh v\u0103n b\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c.<\/p>\n<ol start=\"17\">\n<li><strong>V\u1ec1 vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi th\u1ee9 ba khi giao d\u1ecbch v\u00f4 hi\u1ec7u (\u0110i\u1ec1u 133):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 133 v\u1ec1 \u201cB\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi th\u1ee9 ba ngay t\u00ecnh khi giao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a giao d\u1ecbch l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho ng\u01b0\u1eddi th\u1ee9 ba ngay t\u00ecnh th\u00ec giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 167 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch d\u00e2n s\u1ef1 v\u00f4 hi\u1ec7u nh\u01b0ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, sau \u0111\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eb1ng m\u1ed9t giao d\u1ecbch d\u00e2n s\u1ef1 kh\u00e1c cho ng\u01b0\u1eddi th\u1ee9 ba ngay t\u00ecnh v\u00e0 ng\u01b0\u1eddi n\u00e0y c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c \u0111\u0103ng k\u00fd \u0111\u00f3 m\u00e0 x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch th\u00ec giao d\u1ecbch \u0111\u00f3 kh\u00f4ng b\u1ecb v\u00f4 hi\u1ec7u. <\/em><\/li>\n<\/ol>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec giao d\u1ecbch d\u00e2n s\u1ef1 v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba b\u1ecb v\u00f4 hi\u1ec7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1ee9 ba ngay t\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n n\u00e0y th\u00f4ng qua b\u00e1n \u0111\u1ea5u gi\u00e1 t\u1ea1i t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi m\u00e0 theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n nh\u01b0ng sau \u0111\u00f3 ch\u1ee7 th\u1ec3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n do b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh b\u1ecb hu\u1ef7, s\u1eeda.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Giao d\u1ecbch chuy\u1ec3n giao (mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho,\u2026) t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd (quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n l\u01b0u h\u00e0nh) nh\u01b0 h\u00e0ng ho\u00e1 th\u00f4ng th\u01b0\u1eddng, b\u1ecb v\u00f4 hi\u1ec7u, nh\u01b0ng h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n hay chuy\u1ec3n giao cho ng\u01b0\u1eddi th\u1ee9 ba ngay t\u00ecnh, th\u00ec giao d\u1ecbch sau v\u1eabn \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 \u0111\u00f3 b\u1ecb l\u1ea5y c\u1eafp, b\u1ecb m\u1ea5t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c b\u1ecb chi\u1ebfm h\u1eefu ngo\u00e0i \u00fd ch\u00ed c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Giao d\u1ecbch chuy\u1ec3n giao (mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho,\u2026) t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd (quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n l\u01b0u h\u00e0nh) nh\u01b0 nh\u00e0, \u0111\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i,\u2026 b\u1ecb v\u00f4 hi\u1ec7u, nh\u01b0ng sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho ng\u01b0\u1eddi th\u1ee9 3 ngay t\u00ecnh v\u00e0 ng\u01b0\u1eddi n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u201cs\u1ed5 \u0111\u1ecf\u201d th\u00ec giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi th\u1ee9 3 kh\u00f4ng b\u1ecb v\u00f4 hi\u1ec7u.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Giao d\u1ecbch mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t b\u1ecb v\u00f4 hi\u1ec7u, th\u00ec giao d\u1ecbch mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t v\u1edbi ng\u01b0\u1eddi th\u1ee9 3 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p \u201cs\u1ed5 \u0111\u1ecf\u201d b\u1ecb v\u00f4 hi\u1ec7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n th\u00f4ng qua b\u00e1n \u0111\u1ea5u gi\u00e1 ho\u1eb7c theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p nh\u00e0 \u0111\u1ea5t t\u1ea1i ng\u00e2n h\u00e0ng, n\u1ebfu \u0111ang trong qu\u00e1 tr\u00ecnh nh\u1eadn th\u1ebf ch\u1ea5p m\u00e0 ph\u00e1t sinh t\u00ecnh hu\u1ed1ng giao d\u1ecbch t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p ngay tr\u01b0\u1edbc \u0111\u00f3 b\u1ecb v\u00f4 hi\u1ec7u, th\u1ec9 ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean th\u1ee9 3 ngay t\u00ecnh theo quy \u0111\u1ecbnh tr\u00ean.<\/p>\n<ol start=\"18\">\n<li><strong>V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p nh\u00e2n c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (\u0110i\u1ec1u 137):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 137 v\u1ec1 \u201c\u0110\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ph\u00e1p nh\u00e2n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c2. M\u1ed9t ph\u00e1p nh\u00e2n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 m\u00f4\u0303i ng\u01b0\u01a1\u0300i \u0111a\u0323i di\u00ea\u0323n c\u00f3 quy\u1ec1n \u0111\u1ea1i di\u1ec7n cho pha\u0301p nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 140 v\u00e0 \u0110i\u1ec1u 141 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.\u201d <\/em><\/p>\n<p>\u0110i\u1ec1u 141 v\u1ec1 \u201cPh\u1ea1m vi \u0111\u1ea1i di\u1ec7n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 trong ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n theo c\u0103n c\u1ee9 sau \u0111\u00e2y:<\/em><\/p>\n<ol>\n<li><em>a) Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/em><\/li>\n<li><em>b) \u0110i\u1ec1u l\u1ec7 c\u1ee7a ph\u00e1p nh\u00e2n;<\/em><\/li>\n<li><em>c) N\u1ed9i dung \u1ee7y quy\u1ec1n;<\/em><\/li>\n<li><em>d) Quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 quy\u1ec1n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n m\u1ecdi giao d\u1ecbch d\u00e2n s\u1ef1 v\u00ec l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/em><\/li>\n<li><em> M\u1ed9t c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ea1i di\u1ec7n cho nhi\u1ec1u c\u00e1 nh\u00e2n ho\u1eb7c ph\u00e1p nh\u00e2n kh\u00e1c nhau nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c nh\u00e2n danh ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 v\u1edbi ch\u00ednh m\u00ecnh ho\u1eb7c v\u1edbi b\u00ean th\u1ee9 ba m\u00e0 m\u00ecnh c\u0169ng l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. <\/em><\/li>\n<li><em> Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o cho b\u00ean giao d\u1ecbch bi\u1ebft v\u1ec1 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n c\u1ee7a m\u00ecnh.\u201d <\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng giao d\u1ecbch v\u1edbi ph\u00e1p nh\u00e2n kh\u00e1c th\u00f4ng qua ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ph\u00e1p nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt u\u1ef7 quy\u1ec1n.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ph\u00e1p nh\u00e2n c\u00f3 th\u1ec3 c\u00f3 1 ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e1p nh\u00e2n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, th\u00ec \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 trong \u0111i\u1ec1u l\u1ec7 v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a c\u00f4ng ty theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 13 v\u1ec1 \u201cNg\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p><em>\u201c2. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee9c danh qu\u1ea3n l\u00fd v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/p>\n<p><em>Th\u1ee9 ba: <\/em>Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n theo quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ph\u00e1p nh\u00e2n c\u00f3 quy\u1ec1n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n m\u1ecdi giao d\u1ecbch d\u00e2n s\u1ef1 v\u00ec l\u1ee3i \u00edch ph\u00e1p nh\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. Tuy nhi\u00ean, n\u1ebfu ch\u1ea5p nh\u1eadn giao d\u1ecbch v\u1edbi b\u1ea5t k\u1ef3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n n\u00e0o th\u00ec r\u1ee7i ro ph\u00e1p l\u00fd r\u1ea5t l\u1edbn.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c ph\u00e1p nh\u00e2n, ch\u1ee9 kh\u00f4ng c\u00f2n b\u1ecb hi\u1ec3u sai r\u1eb1ng ch\u1ec9 c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n nh\u01b0 tr\u01b0\u1edbc kia. Tuy nhi\u00ean, khi k\u00fd v\u00e0o h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n giao d\u1ecbch th\u00ec v\u1eabn ph\u1ea3i c\u00f3 1 c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3.<\/p>\n<p><em>Th\u1ee9 n\u0103m: <\/em>Kh\u00f4ng \u0111\u01b0\u1ee3c nh\u00e2n danh ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 v\u1edbi ch\u00ednh m\u00ecnh ho\u1eb7c v\u1edbi b\u00ean th\u1ee9 ba m\u00e0 m\u00ecnh c\u0169ng l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c, nh\u01b0 t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 67 v\u1ec1 \u201cH\u1ee3p\u00a0\u0111\u1ed3ng, giao d\u1ecbch ph\u1ea3i\u00a0\u0111\u01b0\u1ee3c H\u1ed9i\u00a0\u0111\u1ed3ng th\u00e0nh\u00a0vi\u00ean ch\u1ea5p thu\u1eadn\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014, c\u00f3 quy \u0111\u1ecbnh: H\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch gi\u1eefa c\u00f4ng ty v\u1edbi Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ch\u1ea5p thu\u1eadn.<\/p>\n<p><em>Th\u1ee9 s\u00e1u: <\/em>V\u00ec ch\u01b0a quy \u0111\u1ecbnh ch\u01b0a r\u00f5 r\u00e0ng v\u00e0 \u0111ang c\u00f3 c\u00e1ch hi\u1ec3u sai l\u1ea7m, n\u00ean v\u1eabn c\u1ea7n ti\u1ebfp t\u1ee5c tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u00e1 nh\u00e2n tham gia k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi v\u1edbi 2 t\u01b0 c\u00e1ch, v\u1eeba l\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p vay v\u1ed1n, v\u1eeba l\u00e0 \u0111\u1ea1i di\u1ec7n b\u00ean th\u1ebf ch\u1ea5p nh\u00e0 \u0111\u1ea5t.<\/p>\n<p><em>Th\u1ee9 b\u1ea3y:<\/em> Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o cho b\u00ean giao d\u1ecbch bi\u1ebft v\u1ec1 ph\u1ea1m vi \u0111\u1ea1i di\u1ec7n c\u1ee7a m\u00ecnh. Nh\u01b0 v\u1eady, khi k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n xu\u1ea5t tr\u00ecnh v\u0103n b\u1ea3n ch\u1ee9ng minh quy\u1ec1n \u0111\u1ea1i di\u1ec7n.<\/p>\n<ol start=\"19\">\n<li><strong>V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n<\/strong><strong> k\u00fd h\u1ee3p \u0111\u1ed3ng (\u0110i\u1ec1u 140):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 140 v\u1ec1 \u201cTh\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n, theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, theo \u0111i\u1ec1u l\u1ec7 c\u1ee7a ph\u00e1p nh\u00e2n ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/li>\n<li><em>a) N\u1ebfu quy\u1ec1n \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee5 th\u1ec3 th\u00ec th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t giao d\u1ecbch d\u00e2n s\u1ef1 \u0111\u00f3;<\/em><\/li>\n<li><em>b) N\u1ebfu quy\u1ec1n \u0111\u1ea1i di\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u1edbi giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee5 th\u1ec3 th\u00ec th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n l\u00e0 01 n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh quy\u1ec1n \u0111\u1ea1i di\u1ec7n.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> Quan h\u1ec7 \u0111\u1ea1i di\u1ec7n theo ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p, ph\u00e2n nhi\u1ec7m trong n\u1ed9i b\u1ed9 ph\u00e1p nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, n\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 tr\u01b0\u1edbc \u0111\u00e2y v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n n\u1ed9i b\u1ed9 kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c trong v\u00f2ng 1 n\u0103m. \u0110i\u1ec3n h\u00ecnh c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n trong n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng th\u01b0\u1eddng kh\u00f4ng x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n \u1ee7y quy\u1ec1n.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, th\u00ec v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ed9i b\u1ed9 ph\u00e1p nh\u00e2n c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1eddi h\u1ea1n \u0111\u1ea1i di\u1ec7n 1 n\u0103m (gi\u1ed1ng nh\u01b0 h\u1ee3p \u0111\u1ed3ng u\u1ef7 quy\u1ec1n), n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u1edbi giao d\u1ecbch d\u00e2n s\u1ef1 c\u1ee5 th\u1ec3.<\/p>\n<ol start=\"20\">\n<li><strong>V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng (\u0110i\u1ec1u 149, 155 &amp; 429):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1 v\u00e0 2, \u0110i\u1ec1u 149 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Th\u1eddi hi\u1ec7u l\u00e0 th\u1eddi h\u1ea1n do lu\u1eadt quy \u0111\u1ecbnh m\u00e0 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n \u0111\u00f3 th\u00ec ph\u00e1t sinh h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 theo \u0111i\u1ec1u ki\u1ec7n do lu\u1eadt quy \u0111\u1ecbnh.<\/em><\/p>\n<p><em>Th\u1eddi hi\u1ec7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. <\/em><\/p>\n<ol start=\"2\">\n<li><em> T\u00f2a \u00e1n ch\u1ec9 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u theo y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u c\u1ee7a m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean v\u1edbi \u0111i\u1ec1u ki\u1ec7n y\u00eau c\u1ea7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u01b0\u1edbc khi T\u00f2a \u00e1n c\u1ea5p s\u01a1 th\u1ea9m ra b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft v\u1ee5, vi\u1ec7c.\u201d<\/em><\/li>\n<\/ol>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 155 v\u1ec1 \u201cKh\u00f4ng \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n\u201d quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n l\u00e0:<\/p>\n<p><em>\u201c2. Y\u00eau c\u1ea7u b\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p B\u1ed9 lu\u1eadt n\u00e0y, lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan quy \u0111\u1ecbnh kh\u00e1c\u201d<\/em><\/p>\n<p>\u0110i\u1ec1u 429 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201cTh\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u0111\u1ec3 y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng l\u00e0 03 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u bi\u1ebft ho\u1eb7c ph\u1ea3i bi\u1ebft quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh b\u1ecb x\u00e2m ph\u1ea1m.\u201d<\/em><\/p>\n<p>Ngo\u00e0i ra, th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i v\u00e0 t\u00ednh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 156 v\u1ec1 \u201cTh\u1eddi gian kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1, th\u1eddi hi\u1ec7u y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1\u201d v\u00e0 \u0110i\u1ec1u 157 v\u1ec1 B\u1eaft \u0111\u1ea7u l\u1ea1i th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n d\u00e2n s\u1ef1\u201d.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> Trong h\u1ee3p \u0111\u1ed3ng vay t\u00e0i s\u1ea3n n\u00f3i chung, vay ti\u1ec1n n\u00f3i ri\u00eang, th\u00ec b\u00ean cho vay l\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n l\u00e0 ti\u1ec1n vay k\u1ec3 t\u1eeb khi gi\u1ea3i ng\u00e2n cho b\u00ean vay theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 464 v\u1ec1 \u201cQuy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n vay\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 nh\u01b0 sau:<em>\u201cB\u00ean vay tr\u1edf th\u00e0nh ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n vay k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3\u201d.<\/em><\/p>\n<p>Nh\u01b0 v\u1eady tranh ch\u1ea5p v\u1ec1 h\u1ee3p \u0111\u1ed3ng cho vay kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n \u201c<em>tranh ch\u1ea5p v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n<\/em>\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 3, \u0110i\u1ec1u 159 v\u1ec1 \u201cTh\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n, th\u1eddi hi\u1ec7u y\u00eau c\u1ea7u\u201d, B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2004, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2011 (\u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01-7-2016) \u0111\u00e3 quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n l\u00e0: <em>\u201ca) Tranh ch\u1ea5p v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n; tranh ch\u1ea5p v\u1ec1 \u0111\u00f2i l\u1ea1i t\u00e0i s\u1ea3n do ng\u01b0\u1eddi kh\u00e1c qu\u1ea3n l\u00fd, chi\u1ebfm h\u1eefu;\u201d<\/em><\/p>\n<p><em>Th\u1ee9 hai: <\/em>N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, m\u1ed9t v\u1ee5 tranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng h\u1ebft th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n th\u00ec s\u1ebd b\u1ecb to\u00e0 \u00e1n kh\u00f4ng th\u1ee5 l\u00fd ho\u1eb7c tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, th\u00ec theo quy \u0111\u1ecbnh m\u1edbi n\u00eau tr\u00ean, T\u00f2a \u00e1n v\u1eabn ph\u1ea3i th\u1ee5 l\u00fd v\u1ee5 \u00e1n v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u theo y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1eddi hi\u1ec7u c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t b\u00ean.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Tr\u01b0\u1edbc \u0111\u00e2y, th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n v\u1ee5 \u00e1n tranh ch\u1ea5p \u0111\u00f2i n\u1ee3 theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng l\u00e0 v\u00f4 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2004, th\u00ec nay ch\u1ec9 c\u00f2n 3 n\u0103m n\u1ebfu theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p sau n\u00e0y c\u00f3 h\u01b0\u1edbng d\u1eabn ho\u1eb7c gi\u1ea3i th\u00edch kh\u00e1c)<em>. <\/em><\/p>\n<ol start=\"21\">\n<li><strong>V\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 (\u0110i\u1ec1u 292):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 292 v\u1ec1 Bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5\u201d quy \u0111\u1ecbnh 9 bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 bao g\u1ed3m: C\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n, th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, b\u1ea3o l\u01b0u quy\u1ec1n s\u1edf h\u1eefu, b\u1ea3o l\u00e3nh, t\u00edn ch\u1ea5p v\u00e0 c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n.<\/p>\n<p>Nh\u01b0 v\u1eady l\u00e0 \u0111\u00e3 th\u00eam 2 bi\u1ec7n ph\u00e1p so v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 l\u00e0 b\u1ea3o l\u01b0u quy\u1ec1n s\u1edf h\u1eefu v\u00e0 c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n. Th\u1ef1c ch\u1ea5t 2 bi\u1ec7n ph\u00e1p n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005, nh\u01b0ng \u0111\u1ebfn nay m\u1edbi d\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1ee5c c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Trong s\u1ed1 9 bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m n\u00eau tr\u00ean, \u0111\u1ec1u l\u00e0 b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0 g\u1eafn li\u1ec1n v\u1edbi tr\u00e1ch nhi\u1ec7m b\u1eb1ng t\u00e0i s\u1ea3n (tr\u1ea3 n\u1ee3), ngo\u1ea1i tr\u1eeb 2 tr\u01b0\u1eddng h\u1ee3p: Bi\u1ec7n ph\u00e1p b\u1ea3o l\u00e3nh th\u00ec c\u00f3 th\u1ec3 b\u1eb1ng ho\u1eb7c kh\u00f4ng b\u1eb1ng t\u00e0i s\u1ea3n; bi\u1ec7n ph\u00e1p t\u00edn ch\u1ea5p l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi l\u00e0 bi\u1ec7n ph\u00e1p duy nh\u1ea5t m\u00e0 b\u00ean b\u1ea3o \u0111\u1ea3m kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00e0i s\u1ea3n.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec s\u1eed d\u1ee5ng 5 bi\u1ec7n ph\u00e1p, g\u1ed3m: C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, b\u1ea3o l\u00e3nh v\u00e0 t\u00edn ch\u1ea5p.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>C\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 v\u00e0 t\u00edn ch\u1ea5p, nh\u00ecn chung v\u1eabn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 c\u0169. Ri\u00eang bi\u1ec7n ph\u00e1p b\u1ea3o l\u00e3nh c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn so v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 \u1edf ch\u1ed7, ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh kh\u00f4ng b\u1eb1ng t\u00e0i s\u1ea3n nh\u01b0 c\u0169, th\u00ec c\u00f2n th\u00eam c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh b\u1eb1ng t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p (gi\u1ed1ng nh\u01b0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 1995).<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Bi\u1ec7n ph\u00e1p k\u00fd qu\u1ef9 v\u00e0 c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n an to\u00e0n h\u01a1n bi\u1ec7n ph\u00e1p th\u1ebf ch\u1ea5p. Bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n an to\u00e0n h\u01a1n bi\u1ec7n ph\u00e1p kh\u00f4ng b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n (t\u00edn ch\u1ea5p v\u00e0 b\u1ea3o l\u00e3nh kh\u00f4ng b\u1eb1ng t\u00e0i s\u1ea3n).<\/p>\n<p><em>Th\u1ee9 n\u0103m:<\/em> B\u00ean b\u1ea3o l\u01b0u quy\u1ec1n s\u1edf h\u1eefu th\u01b0\u1eddng s\u1ebd c\u00f3 quy\u1ec1n \u01b0u ti\u00ean \u0111\u01b0\u1ee3c tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc c\u1ea3 b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n l\u00e0 ng\u00e2n h\u00e0ng. V\u00ec v\u1eady, kh\u00e1c v\u1edbi tr\u01b0\u1edbc kia, khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 xem c\u00f3 vi\u1ec7c b\u1ea3o l\u01b0u quy\u1ec1n s\u1edf h\u1eefu hay kh\u00f4ng.<\/p>\n<p><em>Th\u1ee9 s\u00e1u:<\/em> B\u00ean c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy\u1ec1n \u01b0u ti\u00ean thanh to\u00e1n tr\u01b0\u1edbc theo th\u1ee9 t\u1ef1 \u0111\u0103ng k\u00fd th\u1ebf ch\u1ea5p ho\u1eb7c c\u1ea7m gi\u1eef nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/p>\n<ol start=\"22\">\n<li>\u00a0<strong>V\u1ec1 <\/strong><strong>p<\/strong><strong>h\u1ea1m vi ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m (\u0110i\u1ec1u 29<\/strong><strong>3 &amp; 294<\/strong><strong>):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 293 v\u1ec1 \u201cPh\u1ea1m vi ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 theo tho\u1ea3 thu\u1eadn ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; n\u1ebfu kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn v\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh ph\u1ea1m vi b\u1ea3o \u0111\u1ea3m th\u00ec ngh\u0129a v\u1ee5 coi nh\u01b0 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u00e3i, ti\u1ec1n ph\u1ea1t v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m c\u00f3 th\u1ec3 l\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i, ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai ho\u1eb7c ngh\u0129a v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai th\u00ec ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong th\u1eddi h\u1ea1n b\u1ea3o \u0111\u1ea3m l\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 294 v\u1ec1 \u201cB\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai, c\u00e1c b\u00ean c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 v\u1ec1 ph\u1ea1m vi ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Khi ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh, c\u00e1c b\u00ean kh\u00f4ng ph\u1ea3i x\u00e1c l\u1eadp l\u1ea1i bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 \u0111\u00f3.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Lu\u1eadt quy \u0111\u1ecbnh \u201c<em>n\u1ebfu kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn v\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh ph\u1ea1m vi b\u1ea3o \u0111\u1ea3m th\u00ec ngh\u0129a v\u1ee5 coi nh\u01b0 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u00e3i, ti\u1ec1n ph\u1ea1t v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i.\u201d. <\/em>Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a b\u00ean th\u1ee9 3 (kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng), th\u00ec ng\u00e2n h\u00e0ng r\u1ea5t c\u1ea7n ph\u1ea3i ghi r\u00f5 ph\u1ea1m vi b\u1ea3o \u0111\u1ea3m l\u1ea7 tr\u1ea3 n\u1ee3 g\u1ed1c, n\u1ee3 l\u00e3i (trong h\u1ea1n v\u00e0 qu\u00e1 h\u1ea1n), ti\u1ec1n ph\u1ea1t v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00e1nh nguy c\u01a1 tranh ch\u1ea5p, ph\u1ee9c t\u1ea1p, th\u1eadm ch\u00ed d\u1eabn \u0111\u1ebfn v\u00f4 hi\u1ec7u sau n\u00e0y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a b\u00ean th\u1ee9 3 (kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn d\u1ee5ng), th\u00ec ng\u00e2n h\u00e0ng r\u1ea5t c\u1ea7n ph\u1ea3i ghi r\u00f5 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 cho kho\u1ea3n t\u00edn d\u1ee5ng c\u1ee5 th\u1ec3 n\u00e0o. N\u1ebfu th\u1ecfa thu\u1eadn \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m cho ngh\u0129a v\u1ee5 ph\u00e1t sinh trong m\u1ed9t th\u1eddi h\u1ea1n x\u00e1c \u0111\u1ecbnh (v\u00ed d\u1ee5 trong 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y k\u00fd H\u1ee3p \u0111\u1ed3ng n\u00e0y) l\u00e0 kh\u00f4ng b\u00e1o \u0111\u1ea3m s\u1ef1 an to\u00e0n cao nh\u1ea5t. N\u1ebfu th\u1ecfa thu\u1eadn chung chung l\u1ea3 b\u1ea3o \u0111\u1ea3m cho c\u1ea3 ngh\u0129a v\u1ee5 ph\u00e1t sinh trong t\u01b0\u01a1ng lai (hay sau khi k\u00fd H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m), th\u00ec nguy c\u01a1 r\u1ee7i ro l\u1edbn, kh\u00f4ng b\u1ea3o \u0111\u1ea3m an to\u00e0n ph\u00e1p l\u00fd tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n<ol start=\"23\">\n<li><strong>V\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a giao d\u1ecbch b\u1ea3o \u0111\u1ea3m (\u0110i\u1ec1u 297&amp; 319):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 297 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m ph\u00e1t sinh hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba t\u1eeb khi \u0111\u0103ng k\u00fd bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m ho\u1eb7c b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m n\u1eafm gi\u1eef ho\u1eb7c chi\u1ebfm gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Khi bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m ph\u00e1t sinh hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba th\u00ec b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c quy\u1ec1n truy \u0111\u00f2i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 \u0111\u01b0\u1ee3c quy\u1ec1n thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 308 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y v\u00e0 lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 319 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c c\u1ee7a th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n\u201d c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 nh\u01b0 sau:<\/p>\n<p><em>\u201c<\/em><em>1. H\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u1eddi \u0111i\u1ec3m giao k\u1ebft, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c ho\u1eb7c lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. <\/em><\/p>\n<ol start=\"2\">\n<li><em> Th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n ph\u00e1t sinh hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><a name=\"_Toc139448105\"><\/a><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng c\u1ea7n ph\u00e2n bi\u1ec7t 2 lo\u1ea1i hi\u1ec7u l\u1ef1c kh\u00e1c nhau c\u1ee7a h\u1ee3p \u0111\u1ed3ng, l\u00e0 hi\u1ec7u l\u1ef1c gi\u1eefa c\u00e1c b\u00ean tham gia giao k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba (c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ee9 3). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1ee9 3 tranh ch\u1ea5p v\u1ec1 vi\u1ec7c nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, th\u00ec b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n x\u1eed l\u00fd t\u00e0i s\u1ea3n, m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 hay kh\u00f4ng hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 3.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>V\u1ec1 nguy\u00ean t\u1eafc, khi h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd th\u00ec \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi c\u00e1c b\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c ho\u1eb7c ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. C\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba xu\u1ea5t hi\u1ec7n t\u1eeb khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m. Tuy nhi\u00ean c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y, th\u00ec 2 lo\u1ea1i hi\u1ec7u l\u1ef1c tr\u00f9ng nhau.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Vi\u1ec7c th\u1ebf ch\u1ea5p t\u00e0u bay \u201cc\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd ghi v\u00e0o S\u1ed5 \u0111\u0103ng b\u1ea1 t\u00e0u bay Vi\u1ec7t Nam.\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 2, kho\u1ea3n 3, \u0110i\u1ec1u 29 v\u1ec1 \u201c\u0110\u0103ng k\u00fd c\u00e1c quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0u bay\u201d, Lu\u1eadt H\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng Vi\u1ec7t Nam n\u0103m 2006.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Vi\u1ec7c th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u201cc\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd v\u00e0o s\u1ed5 \u0111\u1ecba ch\u00ednh.\u201d theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 188 v\u1ec1 \u201c\u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i, chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, cho thu\u00ea l\u1ea1i, th\u1eeba k\u1ebf, t\u1eb7ng cho, th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d, Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013.<\/p>\n<p><em>Th\u1ee9 n\u0103m: <\/em>Vi\u1ec7c th\u1ebf ch\u1ea5p nh\u00e0 \u1edf th\u1eddi \u0111i\u1ec3m \u201cco\u0301 hi\u00ea\u0323u l\u01b0\u0323c cu\u0309a h\u01a1\u0323p \u0111\u00f4\u0300ng la\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m c\u00f4ng ch\u01b0\u0301ng, ch\u01b0\u0301ng th\u01b0\u0323c h\u01a1\u0323p \u0111\u00f4\u0300ng.\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 2, kho\u1ea3n 1, \u0110i\u1ec1u 122 v\u1ec1 \u201cC\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng va\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m co\u0301 hi\u00ea\u0323u l\u01b0\u0323c cu\u0309a h\u01a1\u0323p \u0111\u00f4\u0300ng v\u1ec1 nh\u00e0 \u1edf\u201d, Lu\u1eadt Nh\u00e0 \u1edf n\u0103m 2014.<\/p>\n<p><em>Th\u1ee9 s\u00e1u: <\/em>\u201cVi\u1ec7c th\u1ebf ch\u1ea5p t\u00e0u bi\u1ec3n c\u00f3 hi\u1ec7u l\u1ef1c sau khi \u0111\u01b0\u1ee3c ghi trong S\u1ed5 \u0111\u0103ng k\u00fd t\u00e0u bi\u1ec3n qu\u1ed1c gia Vi\u1ec7t Nam.\u201d theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 39 v\u1ec1 \u201c\u0110\u0103ng k\u00fd th\u1ebf ch\u1ea5p t\u00e0u bi\u1ec3n Vi\u1ec7t Nam\u201d, B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i n\u0103m 2015.<\/p>\n<ol start=\"24\">\n<li><strong>V\u1ec1<\/strong><strong> vi\u1ec7c thu gi\u1eef t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p (\u0110i\u1ec1u 301):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 301 v\u1ec1 \u201cGiao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd\u201d quy \u0111\u1ecbnh: Ng\u01b0\u1eddi \u0111ang gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00f3 ngh\u0129a v\u1ee5 giao t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m cho b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu \u201c<em>ng\u01b0\u1eddi \u0111ang gi\u1eef t\u00e0i s\u1ea3n kh\u00f4ng giao t\u00e0i s\u1ea3n th\u00ec b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u1eadt li\u00ean quan c\u00f3 quy \u0111\u1ecbnh kh\u00e1c<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f2n quy\u1ec1n thu gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2006\/N\u0110-CP.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/p>\n<p><em>Th\u1ee9 hai:<\/em> Trong l\u00fac ch\u1edd c\u00f3 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a Lu\u1eadt kh\u00e1cs v\u1ec1 vi\u1ec7c cho ph\u00e9p \u0111\u01b0\u1ee3c thu gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, th\u00ec ng\u00e2n h\u00e0ng v\u1eabn c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u b\u00ean \u0111ang gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m giao t\u00e0i s\u1ea3n \u0111\u1ec3 x\u1eed l\u00fd. Tuy nhi\u00ean, \u0111i\u1ec3m kh\u00e1c v\u1edbi tr\u01b0\u1edbc kia l\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f2n quy\u1ec1n b\u1eaft bu\u1ed9c, g\u00e2y s\u1ee9c \u00e9p \u0111\u1ed1i v\u1edbi b\u00ean \u0111ang gi\u1eef ph\u1ea3i giao t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u0169ng kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ec1 ngh\u1ecb UBND v\u00e0 c\u01a1 quan c\u00f4ng an h\u1ed7 tr\u1ee3 trong vi\u1ec7c thu gi\u1eef t\u00e0i \u1ea3n b\u1ea3o \u0111\u1ea3m nh\u01b0 tr\u01b0\u1edbc kia.<\/p>\n<ol start=\"25\">\n<li><strong>V\u1ec1<\/strong><strong> vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (\u0110i\u1ec1u 303):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 303 v\u1ec1 \u201cPh\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p\u201d, quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p l\u00e0 \u201cb\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n\u201d. Kho\u1ea3n 1, \u0110i\u1ec1u 305 v\u1ec1 \u201cB\u00e1n t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> Ng\u00e2n h\u00e0ng c\u1ea7n l\u01b0u \u00fd vi\u1ec7c t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i kh\u00f4ng th\u1ecfa thu\u1eadn, t\u1ee9c l\u00e0 r\u0169 b\u1ecf tr\u00e1ch nhi\u1ec7m k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 sau khi \u0111\u00e3 \u0111\u1ea5u gi\u00e1 th\u00e0nh (kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2010\/N\u0110-CP ng\u00e0y 04-3-2010 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cV\u1ec1 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n\u201d l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 46 v\u1ec1 \u201cH\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1, ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, Lu\u1eadt \u0110\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n n\u0103m 2016 nh\u01b0 sau:<\/p>\n<p>\u201c2<em>. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1 v\u1edbi ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 ho\u1eb7c gi\u1eefa ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ea5u gi\u00e1, ng\u01b0\u1eddi tr\u00fang \u0111\u1ea5u gi\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n n\u1ebfu c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c<\/em>.\u201d<\/p>\n<p>&nbsp;<\/p>\n<p><em>Th\u1ee9 hai:<\/em> Khi ng\u00e2n h\u00e0ng ti\u1ebfn h\u00e0nh vi\u1ec7c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m qua t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, c\u1ea7n th\u1ecfa thu\u1eadn r\u00f5 v\u1ec1 tr\u00e1ch nhi\u1ec7m k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ebf t\u1eafc n\u1ebfu b\u00ean c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng h\u1ee3p t\u00e1c k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n tr\u00fang \u0111\u1ea5u gi\u00e1.<\/p>\n<ol start=\"26\">\n<li><strong>V\u1ec1 vi\u1ec7c nh\u1eadn g\u00e1n n\u1ee3 b\u1eb1ng t\u00e0i s\u1ea3n b\u1ea3o d\u1ea3m (\u0110i\u1ec1u 305):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1 v\u00e0 4, \u0110i\u1ec1u 305 v\u1ec1 \u201cNh\u1eadn ch\u00ednh t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn ch\u00ednh t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn khi x\u00e1c l\u1eadp giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.\u201d<\/em><\/p>\n<p><em>\u201c4. B\u00ean b\u1ea3o \u0111\u1ea3m c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Vi\u1ec7c nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thay th\u1ebf cho ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 (nh\u1eadn g\u00e1n n\u1ee3) l\u00e0 vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) b\u1ea3o \u0111\u1ea3m t\u1eeb b\u00ean b\u1ea3o \u0111\u1ea3m sang b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m (ng\u00e2n h\u00e0ng).<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Vi\u1ec7c nh\u1eadn g\u00e1n n\u1ee3 n\u00eau tr\u00ean kh\u00e1c v\u1edbi vi\u1ec7c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy\u1ec1n <em>\u201c<\/em>n\u1eafm gi\u1eef b\u1ea5t \u0111\u1ed9ng s\u1ea3n do vi\u1ec7c x\u1eed l\u00fd n\u1ee3 vay\u201d <em>\u201c<\/em>trong th\u1eddi h\u1ea1n 03 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u201d \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 132 v\u1ec1 <em>\u201c<\/em>Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u201d, Lu\u1eadt C\u00e1c TCTD n\u0103m 2010.<\/p>\n<ol start=\"27\">\n<li><strong>V\u1ec1<\/strong><strong> t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 v\u00e0 th\u1ebf ch\u1ea5p (\u0110i\u1ec1u 309 &amp; 317):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 105 v\u1ec1 \u201cT\u00e0i s\u1ea3n\u201d, quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>1. T\u00e0i s\u1ea3n l\u00e0 v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 v\u00e0 quy\u1ec1n t\u00e0i s\u1ea3n.<\/em><\/p>\n<ol start=\"2\">\n<li><em> T\u00e0i s\u1ea3n bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 \u0111\u1ed9ng s\u1ea3n. B\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 \u0111\u1ed9ng s\u1ea3n c\u00f3 th\u1ec3 l\u00e0 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.\u201d<\/em><\/li>\n<\/ol>\n<p>\u0110i\u1ec1u 309 v\u1ec1 \u201cC\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c<\/em><em>C\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c m\u1ed9t b\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean c\u1ea7m c\u1ed1) giao t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh cho b\u00ean kia (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean nh\u1eadn c\u1ea7m c\u1ed1) \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5.\u201d<\/em><\/p>\n<p>\u0110o\u1ea1n 2, kho\u1ea3n 2, \u0110i\u1ec1u 310 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c c\u1ee7a c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n\u201d c\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn \u201c<em>tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u1ea7m c\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt<\/em>\u201d.<\/p>\n<p>\u0110i\u1ec1u 317 v\u1ec1 \u201cTh\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c m\u1ed9t b\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean th\u1ebf ch\u1ea5p) d\u00f9ng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u00e0 kh\u00f4ng giao t\u00e0i s\u1ea3n cho b\u00ean kia (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p).<\/em><\/p>\n<ol start=\"2\">\n<li><em> T\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p do b\u00ean th\u1ebf ch\u1ea5p gi\u1eef. C\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn giao cho ng\u01b0\u1eddi th\u1ee9 ba gi\u1eef t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m g\u1ed3m v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 v\u00e0 quy\u1ec1n t\u00e0i s\u1ea3n, c\u00f3 th\u1ec3 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 bao g\u1ed3m: C\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng (g\u1ed3m h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3, h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3, s\u00e9c, c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c), c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, ch\u1ee9ng ch\u1ec9 qu\u1ef9, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2006; \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 6 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam n\u0103m 2010<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a>.<\/p>\n<p>Quy\u1ec1n t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, bao g\u1ed3m quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c (nh\u01b0 quy\u1ec1n \u0111\u00f2i n\u1ee3) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 115 v\u1ec1 \u201cQuy\u1ec1n t\u00e0i s\u1ea3n\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ch\u1ec9 c\u00f3 \u0111\u1ed9ng s\u1ea3n m\u1edbi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7m c\u1ed1 tr\u00ean th\u1ef1c t\u1ebf. Ch\u01b0a th\u1ec3 nh\u1eadn c\u1ea7m c\u1ed1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, v\u00ec ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u1ec1 vi\u1ec7c n\u00e0y.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Quy\u1ec1n t\u00e0i s\u1ea3n ch\u1ec9 th\u1ebf ch\u1ea5p, v\u00ec c\u00e1c b\u00ean kh\u00f4ng <em>\u201c<\/em>giao t\u00e0i s\u1ea3n\u201d \u0111\u01b0\u1ee3c cho nhau theo quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea7m c\u1ed1. Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ec9 c\u00f3 th\u1ec3 nh\u1eadn th\u1ebf ch\u1ea5p theo Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013.<\/p>\n<p><em>Th\u1ee9 t\u01b0: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn gi\u1eefa vi\u1ec7c c\u1ea7m c\u1ed1 ho\u1eb7c th\u1ebf ch\u1ea5p gi\u1ea5y t\u1edd c\u00f3 gi\u00e1. Ri\u00eang vi\u1ec7c c\u1ea7m c\u1ed1 th\u1ebb ti\u1ebft ki\u1ec7m l\u00e0 c\u00e1ch di\u1ec5n \u0111\u1ea1t r\u00fat g\u1ecdn, v\u00ec th\u1ef1c ch\u1ea5t Th\u1ebb ti\u1ebft ki\u1ec7m kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1.<\/p>\n<p><em>Th\u1ee9 n\u0103m: <\/em>T\u00e0u bi\u1ec3n l\u00e0 \u0111\u1ed9ng s\u1ea3n<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>, nh\u01b0ng ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i n\u0103m 2005 v\u00e0 n\u0103m 2015.<\/p>\n<p><em>Th\u1ee9 s\u00e1u: <\/em>C\u00e1c \u0111\u1ed9ng s\u1ea3n kh\u00e1c, k\u1ec3 c\u1ea3 t\u00e0u bay, th\u00ec ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn c\u1ea7m c\u1ed1 ho\u1eb7c th\u1ebf ch\u1ea5p t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 hay kh\u00f4ng c\u00f3 vi\u1ec7c giao t\u00e0i s\u1ea3n.<\/p>\n<p><em>Th\u1ee9 b\u1ea3y: <\/em>Quy\u1ec1n t\u00e0i s\u1ea3n ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn nh\u00e0 \u1edf, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015. Ri\u00eang vi\u1ec7c th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y nha\u0300 \u01a1\u0309 ho\u0103\u0323c nha\u0300 \u01a1\u0309 hi\u0300nh tha\u0300nh trong t\u01b0\u01a1ng lai th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf n\u0103m 2014 v\u00ec kho\u1ea3n 2, \u0110i\u1ec1u 148 v\u1ec1 <em>\u201c<\/em>\u0110i\u1ec1u ki\u1ec7n th\u1ebf ch\u1ea5p d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u t\u01b0 x\u00e2y d\u01b0\u0323ng nha\u0300 \u01a1\u0309 va\u0300 th\u00ea\u0301 ch\u00e2\u0301p nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai\u201d, Lu\u1eadt Nh\u00e0 \u1edf n\u0103m 2014 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c2. Vi\u00ea\u0323c th\u00ea\u0301 ch\u00e2\u0301p d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u t\u01b0 x\u00e2y d\u01b0\u0323ng nha\u0300 \u01a1\u0309 va\u0300 th\u00ea\u0301 ch\u00e2\u0301p nha\u0300 \u01a1\u0309 hi\u0300nh tha\u0300nh trong t\u01b0\u01a1ng lai chi\u0309 \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n theo quy \u0111i\u0323nh ta\u0323i Lu\u1eadt na\u0300y; ca\u0301c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p th\u00ea\u0301 ch\u00e2\u0301p ta\u0300i sa\u0309n la\u0300 d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u t\u01b0 x\u00e2y d\u01b0\u0323ng nha\u0300 \u01a1\u0309 ho\u0103\u0323c nha\u0300 \u01a1\u0309 hi\u0300nh tha\u0300nh trong t\u01b0\u01a1ng lai kh\u00f4ng \u0111u\u0301ng v\u01a1\u0301i quy \u0111i\u0323nh ta\u0323i Lu\u1eadt na\u0300y thi\u0300 kh\u00f4ng co\u0301 gia\u0301 tri\u0323 pha\u0301p ly\u0301.\u201d<\/em><\/p>\n<ol start=\"28\">\n<li><strong>V\u1ec1 l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 ngo\u00e0i h\u1ee3p \u0111\u1ed3ng vay (\u0110i\u1ec1u 357):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 305, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005, quy \u0111\u1ecbnh n\u1ebfu ch\u1eadm thanh to\u00e1n ti\u1ec1n theo c\u00e1c h\u1ee3p \u0111\u1ed3ng (tr\u1eeb h\u1ee3p \u0111\u1ed3ng cho vay), th\u00ec b\u00ean ch\u1eadm tr\u1ea3 s\u1ebd ph\u1ea3i tr\u1ea3 theo l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n, t\u1ee9c l\u00e0 kh\u00f4ng qu\u00e1 9%\/n\u0103m trong 6 n\u0103m g\u1ea7n \u0111\u00e2y.<\/p>\n<p>C\u00f2n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 357 v\u1ec1 \u201cTr\u00e1ch nhi\u1ec7m do ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 ti\u1ec1n\u201d , th\u00ec m\u1ee9c l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn, nh\u01b0ng kh\u00f4ng qu\u00e1 10%\/n\u0103m.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> Khi ng\u00e2n h\u00e0ng \u0111i thu\u00ea nh\u00e0 \u0111\u1ec3 l\u00e0m tr\u1ee5 s\u1edf giao d\u1ecbch hay mua b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, n\u1ebfu ch\u1eadm thanh to\u00e1n ti\u1ec1n, th\u00ec s\u1ebd ph\u1ea3i tr\u1ea3 kh\u00f4ng qu\u00e1 10%\/n\u0103m.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> N\u1ebfu kho\u1ea3n ch\u1eadm tr\u1ea3 thu\u1ed9c h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i \u201ctheo l\u00e3i su\u1ea5t n\u1ee3 qu\u00e1 h\u1ea1n trung b\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng\u201d theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"_Toc247355850\"><\/a>\u0110i\u1ec1u 306 v\u1ec1 \u201cQuy\u1ec1n y\u00eau c\u1ea7u ti\u1ec1n l\u00e3i do ch\u1eadm thanh to\u00e1n\u201d, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2005.<\/p>\n<ol start=\"29\">\n<li><strong>V\u1ec1<\/strong><strong> vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (\u0110i\u1ec1u 306):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015:<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 306 v\u1ec1 \u201c\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. B\u00ean b\u1ea3o \u0111\u1ea3m v\u00e0 b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn v\u1ec1 gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ho\u1eb7c \u0111\u1ecbnh gi\u00e1 th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n khi x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn th\u00ec t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00e1ch quan, ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. <\/em><\/li>\n<li><em> T\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i n\u1ebfu c\u00f3 h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt m\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i cho b\u00ean b\u1ea3o \u0111\u1ea3m, b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u00f3i ri\u00eang, ph\u00e1p lu\u1eadt n\u00f3i chung ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc chung c\u1ee7a giao d\u1ecbch d\u00e2n s\u1ef1 l\u00e0 th\u1ecfa thu\u1eadn, m\u00e0 kh\u00f4ng m\u1eb7c nhi\u00ean \u201cth\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n\u201d theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh gi\u00e1 khi x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u00eau tr\u00ean.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ng\u00e2n h\u00e0ng l\u01b0u \u00fd, vi\u1ec7c \u201cc\u1ed1 \u00fd n\u00e2ng kh\u1ed1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 c\u1ea5p t\u00edn d\u1ee5ng\u201d l\u00e0 m\u1ed9t trong nh\u1eefng t\u00ecnh ti\u1ebft \u0111\u1ecbnh khung \u201cT\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 1, \u0110i\u1ec1u 206, B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015.<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a><\/p>\n<ol start=\"30\">\n<li><strong>V\u1ec1 th\u1ee9 t\u1ef1 thu n\u1ee3 khi x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m <\/strong><strong>(\u0110i\u1ec1u 307):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 307 v\u1ec1 \u201cThanh to\u00e1n s\u1ed1 ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p\u201d kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/p>\n<p>\u0110i\u1ec1u 338 v\u1ec1 \u201cThanh to\u00e1n ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1\u201d v\u00e0 \u0110i\u1ec1u 355 v\u1ec1 \u201c<a name=\"_Toc326319794\"><\/a>X\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 sau \u0111\u00e2y: Chi ph\u00ed b\u1ea3o qu\u1ea3n, b\u00e1n t\u00e0i s\u1ea3n v\u00e0 x\u1eed l\u00fd t\u00e0i s\u1ea3n; n\u1ee3 g\u1ed1c, l\u00e3i, ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i n\u1ebfu c\u00f3.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m th\u00ec kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c ph\u1ea3i thu n\u1ee3 theo th\u1ee9 t\u1ef1 nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00f3 n\u1ee3 qu\u00e1 h\u1ea1n th\u00ec ng\u00e2n h\u00e0ng s\u1ebd thu h\u1ed3i n\u1ee3 g\u1ed1c tr\u01b0\u1edbc, n\u1ee3 l\u00e3i sau t\u1eeb ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u 3 v\u1ec1 \u201cNguy\u00ean t\u1eafc chung v\u1ec1 vi\u1ec7c t\u00ednh thu, tr\u1ea3 l\u00e3i c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng\u201d, \u201cQuy \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n thu, tr\u1ea3 l\u00e3i c\u1ee7a NHNN v\u00e0 c\u00e1c TCTD\u201d, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 652\/2001\/Q\u0110-NHNN ng\u00e0y 17-5-2001<br \/>\nc\u1ee7a Th\u1ed1ng \u0111\u1ed1c NHNN (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 51\/2006\/Q\u0110-NHNN ng\u00e0y 06-10-2006).<\/p>\n<ol start=\"31\">\n<li><strong>V\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n khi x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (\u0110i\u1ec1u 308):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 308 v\u1ec1 \u201cTh\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean c\u00f9ng nh\u1eadn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m\u201d quy \u0111\u1ecbnh: Khi m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n nhi\u1ec1u ngh\u0129a v\u1ee5, th\u00ec th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean c\u00f9ng nh\u1eadn b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u201cth\u1ee9 t\u1ef1 x\u00e1c l\u1eadp hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng\u201d.<\/p>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 310 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c c\u1ee7a c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c2. C\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00ean nh\u1eadn c\u1ea7m c\u1ed1 n\u1eafm gi\u1eef t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u1ea7m c\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt th\u00ec vi\u1ec7c c\u1ea7m c\u1ed1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd.\u201d<\/em><\/p>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 319 v\u1ec1 \u201cHi\u1ec7u l\u1ef1c c\u1ee7a th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201d2. Th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n ph\u00e1t sinh hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd.\u201d<\/em><\/p>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 347 v\u1ec1 \u201cX\u00e1c l\u1eadp c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201d2. C\u1ea7m gi\u1eef t\u00e0i s\u1ea3n ph\u00e1t sinh hi\u1ec7u l\u1ef1c \u0111\u1ed1i kh\u00e1ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00ean c\u1ea7m gi\u1eef chi\u1ebfm gi\u1eef t\u00e0i s\u1ea3n.\u201d<\/em><\/p>\n<ul>\n<li>\u00a0\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>N\u1ebfu ng\u00e2n h\u00e0ng c\u00f9ng nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p m\u1ed9t t\u00e0i s\u1ea3n v\u1edbi b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m kh\u00e1c, th\u00ec b\u00ean n\u00e0o n\u1eafm gi\u1eef t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c \u0111\u0103ng k\u00fd th\u1ebf ch\u1ea5p tr\u01b0\u1edbc, s\u1ebd c\u00f3 quy\u1ec1n \u01b0u ti\u00ean h\u01a1n b\u00ean kia.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>N\u1ebfn b\u00ean c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ea7m gi\u1eef t\u00e0i s\u1ea3n sau th\u1eddi \u0111i\u1ec3m ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd th\u1ebf ch\u1ea5p, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n \u01b0u ti\u00ean thanh to\u00e1n tr\u01b0\u1edbc, nh\u01b0ng l\u1ea1i c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thanh to\u00e1n xong ngh\u0129a v\u1ee5 th\u00ec m\u1edbi giao tr\u1ea3 t\u00e0i s\u1ea3n c\u1ea7m gi\u1eef, n\u00ean th\u1ef1c t\u1ebf v\u1eabn c\u00f3 \u01b0u th\u1ebf h\u01a1n b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p (b\u00ean c\u00f3 quy\u1ec1n x\u1eed l\u00fd t\u00e0i s\u1ea3n).<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Kho\u1ea3n vay \u0111\u1eb7c bi\u1ec7t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean thanh to\u00e1n tr\u01b0\u1edbc t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00e1c (kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m giao d\u1ecbch hay x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u0111\u1ed1i kh\u00e1ng, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 151 v\u1ec1 \u201dKho\u1ea3n vay \u0111\u1eb7c bi\u1ec7t\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010: \u201d<em>2. Kho\u1ea3n vay \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ho\u00e0n tr\u1ea3 tr\u01b0\u1edbc t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ph\u1ea7n v\u1ed1n g\u00f3p, v\u1ed1n c\u1ed5 ph\u1ea7n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng li\u00ean quan quy \u0111\u1ecbnh t\u1ea1i <\/em><a href=\"#_\u0110i\u1ec1u_149._Th\u1ea9m\"><em>\u0110i\u1ec1u 149<\/em><\/a><em> c\u1ee7a Lu\u1eadt n\u00e0y<\/em>.\u201d Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y v\u1eabn c\u00f2n tranh c\u00e3i v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<ol start=\"32\">\n<li><strong>V\u1ec1 vi\u1ec7c th\u1ecfa thu\u1eadn v\u1ec1 v\u1eadt ph\u1ee5 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ebf ch\u1ea5p (\u0110i\u1ec1u 318):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 318 v\u1ec1 T\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. Tr\u01b0\u1eddng h\u1ee3p th\u1ebf ch\u1ea5p to\u00e0n b\u1ed9 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ed9ng s\u1ea3n c\u00f3 v\u1eadt ph\u1ee5 th\u00ec v\u1eadt ph\u1ee5 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 c\u0169ng thu\u1ed9c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p th\u1ebf ch\u1ea5p m\u1ed9t ph\u1ea7n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ed9ng s\u1ea3n c\u00f3 v\u1eadt ph\u1ee5 th\u00ec v\u1eadt ph\u1ee5 g\u1eafn v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 thu\u1ed9c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p th\u00ec t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u0169ng thu\u1ed9c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/em><\/li>\n<li><em> Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m th\u00ec b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m bi\u1ebft v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m \u0111ang \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p. T\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m chi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m tr\u1ef1c ti\u1ebfp cho b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m. <\/em><\/li>\n<\/ol>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p kh\u00f4ng th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m bi\u1ebft v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m \u0111ang \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p th\u00ec t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m chi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 b\u00ean th\u1ebf ch\u1ea5p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n cho b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Trong tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng nh\u1eadn th\u1ebf ch\u1ea5p to\u00e0n b\u1ed9 ho\u1eb7c ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p v\u1eadt ch\u00ednh ho\u1eb7c ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u00ec v\u1eadt ph\u1ee5 v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u0169ng thu\u1ed9c v\u1ec1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p. Tuy nhi\u00ean, v\u1eabn c\u1ea7n li\u1ec7t k\u00ea v\u00e0 m\u00f4 t\u1ea3 r\u00f5 v\u1eadt ph\u1ee5 thu\u1ed9c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t c\u0169ng thu\u1ed9c v\u1ec1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, \u0111\u1ec3 h\u1ea1n ch\u1ebf b\u1edbt r\u1ee7i ro tranh c\u00e3i sau n\u00e0y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c m\u00f4 t\u1ea3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd th\u1ebf ch\u1ea5p ch\u1ea5p nh\u1eadn, trong \u0111i\u1ec1u kho\u1ea3n m\u00f4 t\u1ea3 v\u1ec1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p (do ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t), th\u00ec c\u1ea7n \u0111\u01b0a v\u00e0o \u0111i\u1ec1u kho\u1ea3n kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p ho\u1eb7c th\u1ecfa thu\u1eadn trong v\u0103n b\u1ea3n kh\u00e1c k\u00e8m theo h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p.<\/p>\n<p><em>Th\u1ee9 ba:<\/em> T\u1eeb quy \u0111\u1ecbnh tr\u00ean c\u00f3 th\u1ec3 suy ra, n\u1ebfu b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m bi\u1ebft v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m \u0111ang \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p th\u00ec t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m chi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p. Tuy nhi\u00ean n\u00ean tho\u1ea3 thu\u1eadn r\u00f5 v\u1ec1 vi\u1ec7c ghi nh\u1eadn ng\u00e2n h\u00e0ng l\u00e0 ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, \u0111\u1ec3 tr\u00e1nh vi\u1ec7c m\u00e2u thu\u1eabn v\u1edbi nguy\u00ean t\u1eafc, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo quy d\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 13 v\u1ec1 <em>\u201c<\/em>N\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m\u201d, Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m n\u0103m 2000 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2010).<\/p>\n<ol start=\"33\">\n<li><strong>V\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t vi\u1ec7c \u0111em t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111i g\u00f3p v\u1ed1n (\u0110i\u1ec1u 320 v\u00e0 321):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 8, \u0110i\u1ec1u 320 v\u1ec1 \u201cNgh\u0129a v\u1ee5 c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p\u201d v\u00e0 c\u00e1c kho\u1ea3n 1, 4, 5 v\u00e0 6, \u0110i\u1ec1u 321 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p\u201d quy \u0111\u1ecbnh, b\u00ean th\u1ebf ch\u1ea5p:<\/p>\n<ul>\n<li>\u201c<em>Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n, thay th\u1ebf, trao \u0111\u1ed5i, t\u1eb7ng cho t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 321 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y<\/em>.\u201d;<\/li>\n<li>\u0110\u01b0\u1ee3c \u201c<em>Khai th\u00e1c c\u00f4ng d\u1ee5ng, h\u01b0\u1edfng hoa l\u1ee3i, l\u1ee3i t\u1ee9c t\u1eeb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p hoa l\u1ee3i, l\u1ee3i t\u1ee9c c\u0169ng l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p theo tho\u1ea3 thu\u1eadn<\/em>.\u201d;<\/li>\n<li>\u201c<em>\u0110\u01b0\u1ee3c b\u00e1n, thay th\u1ebf, trao \u0111\u1ed5i t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh<\/em>.\u201d;<\/li>\n<li>\u201c<em>\u0110\u01b0\u1ee3c b\u00e1n, trao \u0111\u1ed5i, t\u1eb7ng cho t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu \u0111\u01b0\u1ee3c b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p \u0111\u1ed3ng \u00fd ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt<\/em>.\u201d v\u00e0<\/li>\n<li>\u201c<em>\u0110\u01b0\u1ee3c cho thu\u00ea, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p<\/em>\u201d.<\/li>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf kh\u1eb3ng \u0111\u1ecbnh b\u00ean c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p vi ph\u1ea1m ph\u00e1p lu\u1eadt n\u1ebfu nh\u01b0 h\u1ecd mang t\u00e0i s\u1ea3n \u0111\u00e3 g\u00f3p v\u1ed1n \u0111i c\u1ea7m c\u1ed1 th\u1ebf ch\u1ea5p ho\u1eb7c mang t\u00e0i s\u1ea3n \u0111\u00e3 th\u1ebf ch\u1ea5p \u0111i g\u00f3p v\u1ed1n, v\u00ec B\u1ed9 lu\u1eadt kh\u00f4ng \u0111\u1ec1 c\u1eadp g\u00ec \u0111\u1ebfn vi\u1ec7c b\u00ean th\u1ebf ch\u1ea5p \u0111\u01b0\u1ee3c hay kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014, nh\u1ea5t l\u00e0 vi\u1ec7c g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> R\u1ee7i ro, tranh ch\u1ea5p ph\u1ee9c t\u1ea1p r\u1ea5t d\u1ec5 x\u1ea3y ra v\u00e0 ng\u00e2n h\u00e0ng r\u1ea5t kh\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Ng\u00e2n h\u00e0ng c\u1ea7n th\u1ea9m \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ch\u01b0a b\u1ecb mang \u0111i g\u00f3p v\u1ed1n, \u0111\u1ed3ng th\u1eddi tho\u1ea3 thu\u1eadn r\u00f5 trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c mang t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111i g\u00f3p v\u1ed1n.<\/p>\n<ol start=\"34\">\n<li><strong>V\u1ec1 vi\u1ec7c th\u1ecfa thu\u1eadn v\u1ec1 hoa l\u1ee3i, l\u1ee3i t\u1ee9c c\u1ee7a t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p (\u0110i\u1ec1u 321.1):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 321 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p\u201d quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c quy\u1ec1n c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p l\u00e0:<\/p>\n<p><em>\u201d<\/em><em>1. Khai th\u00e1c c\u00f4ng d\u1ee5ng, h\u01b0\u1edfng hoa l\u1ee3i, l\u1ee3i t\u1ee9c t\u1eeb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p hoa l\u1ee3i, l\u1ee3i t\u1ee9c c\u0169ng l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p theo tho\u1ea3 thu\u1eadn.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p>Kh\u00e1c v\u1edbi v\u1eadt ph\u1ee5 khi nh\u1eadn th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t khi ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 quy \u0111\u1ecbnh c\u0169ng thu\u1ed9c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, \u0111\u1ed1i v\u1edbi hoa l\u1ee3i (l\u00e0 s\u1ea3n v\u1eadt t\u1ef1 nhi\u00ean m\u00e0 t\u00e0i s\u1ea3n mang l\u1ea1i) v\u00e0 l\u1ee3i t\u1ee9c (l\u00e0 kho\u1ea3n l\u1ee3i thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c khai th\u00e1c t\u00e0i s\u1ea3n) th\u00ec ch\u1ec9 l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p khi c\u00f3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p. V\u00ec v\u1eady, ng\u00e2n h\u00e0ng n\u00ean tho\u1ea3 thu\u1eadn r\u00f5 trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p vi\u1ec7c hoa l\u1ee3i, l\u1ee3i t\u1ee9c c\u00f3 hay kh\u00f4ng thu\u1ed9c v\u1ec1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p.<\/p>\n<ol start=\"35\">\n<li><strong>V\u1ec1 quy\u1ec1n c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p (\u0110i\u1ec1u 321.2 &amp; 4):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2 v\u00e0 4, \u0110i\u1ec1u 321 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p\u201d quy \u0111\u1ecbnh b\u00ean th\u1ebf ch\u1ea5p \u0111\u01b0\u1ee3c:<\/p>\n<p>\u201c<em>2. \u0110\u1ea7u t\u01b0 \u0111\u1ec3 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p<\/em>\u201d v\u00e0<\/p>\n<p>\u201c<em>4. \u0110\u01b0\u1ee3c b\u00e1n, thay th\u1ebf, trao \u0111\u1ed5i t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quy\u1ec1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c trao \u0111\u1ed5i tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p l\u00e0 kho h\u00e0ng th\u00ec b\u00ean th\u1ebf ch\u1ea5p \u0111\u01b0\u1ee3c quy\u1ec1n thay th\u1ebf h\u00e0ng h\u00f3a trong kho, nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a trong kho \u0111\u00fang nh\u01b0 th\u1ecfa thu\u1eadn.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> Ng\u00e2n h\u00e0ng nh\u1eadn th\u1ebf ch\u1ea5p s\u1ebd g\u1eb7p r\u1ee7i ro khi B\u1ed9 lu\u1eadt quy \u0111\u1ecbnh 2 quy\u1ec1n n\u00f3i tr\u00ean c\u1ee7a b\u00ean th\u1ebf ch\u1ea5p m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> \u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, tranh ch\u1ea5p, ng\u00e2n h\u00e0ng c\u1ea7n tho\u1ea3 thu\u1eadn r\u00f5 trong h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p v\u1ec1 vi\u1ec7c b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p cho ph\u00e9p ho\u1eb7c ki\u1ec3m so\u00e1t ch\u1eb7t vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p v\u00e0 vi\u1ec7c b\u00e1n, thay th\u1ebf, trao \u0111\u1ed5i t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p l\u00e0 h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n.<\/p>\n<ol start=\"36\">\n<li><strong>V\u1ec1 vi\u1ec7c ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t (\u0110i\u1ec1u 325 &amp; 326):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>B\u1ed9 lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 2 tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t t\u1ea1i \u0110i\u1ec1u 325 v\u1ec1 \u201cTh\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 kh\u00f4ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t\u201d v\u00e0 \u0110i\u1ec1u 326 v\u1ec1 \u201cTh\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t m\u00e0 kh\u00f4ng th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u201d.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng n\u00ean h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c ch\u1ec9 nh\u1eadn th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t, v\u00ec r\u1ea5t kh\u00f3 x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p sau n\u00e0y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>N\u1ebfu ph\u1ea3i nh\u1eadn th\u1ebf ch\u1ea5p 1 trong hai lo\u1ea1i t\u00e0i s\u1ea3n n\u00eau tr\u00ean, th\u00ec c\u1ea7n c\u00f3 tho\u1ea3 thu\u1eadn r\u00f5 r\u00e0ng v\u00e0 t\u1ed1t nh\u1ea5t l\u00e0 qu\u1ea3n l\u00fd b\u1ea3n g\u1ed1c c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i (d\u00f9 kh\u00f4ng nh\u1eadn th\u1ebf ch\u1ea5p), \u0111\u1ec3 h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ee7 t\u00e0i s\u1ea3n mang \u0111i giao d\u1ecbch.<\/p>\n<ol start=\"37\">\n<li><strong>V\u1ec1 bi\u1ec7n ph\u00e1p k\u00fd qu\u1ef9 (\u0110i\u1ec1u 330):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 330 v\u1ec1 \u201cK\u00fd qu\u1ef9\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. Tr\u01b0\u1eddng h\u1ee3p b\u00ean c\u00f3 ngh\u0129a v\u1ee5 kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang ngh\u0129a v\u1ee5 th\u00ec b\u00ean c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i k\u00fd qu\u1ef9 thanh to\u00e1n, b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do b\u00ean c\u00f3 ngh\u0129a v\u1ee5 g\u00e2y ra, sau khi tr\u1eeb chi ph\u00ed d\u1ecbch v\u1ee5.\u201d<\/em><\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Nghi\u1ec7p v\u1ee5 k\u00fd qu\u1ef9 ng\u00e2n h\u00e0ng trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 2 b\u00ean tham gia, l\u00e0 \u201cb\u00ean c\u00f3 ngh\u0129a v\u1ee5\u201d v\u00e0\u201ct\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d, m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 3 b\u00ean tham gia (\u0111\u00f3 l\u00e0 \u201cb\u00ean c\u00f3 ngh\u0129a v\u1ee5\u201d, \u201ct\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d v\u00e0 \u201cb\u00ean c\u00f3 quy\u1ec1n\u201d) nh\u01b0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ho\u1ea1t \u0111\u1ed9ng k\u00fd qu\u1ef9 c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 ch\u1ec9 c\u00f3 2 b\u00ean tham gia v\u1eabn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 v\u1eabn di\u1ec5n ra tr\u00ean th\u1ef1c t\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u00e2n h\u00e0ng \u0111\u00f3ng 2 vai tr\u00f2, v\u1eeba l\u00e0 ng\u00e2n h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 \u201cb\u00ean c\u00f3 quy\u1ec1n\u201d.<\/p>\n<ol start=\"38\">\n<li><strong>V\u1ec1 <\/strong><strong>bi\u1ec7n<\/strong><strong> ph\u00e1p b\u1ea3o l\u00e3nh (\u0110i\u1ec1u 336):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 3, \u0110i\u1ec1u 336 v\u1ec1 \u201dPh\u1ea1m vi b\u1ea3o l\u00e3nh\u201d quy \u0111\u1ecbnh \u201c<em>3. C\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh<\/em>.\u201d Quy \u0111\u1ecbnh n\u00e0y quay tr\u1edf l\u1ea1i gi\u1ed1ng v\u1edbi quy \u0111\u1ecbnh v\u1ec1 bi\u1ec7n ph\u00e1p b\u1ea3o l\u00e3nh trong Ph\u00e1p l\u1ec7nh H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf n\u0103m 1989, Ph\u00e1p l\u1ec7nh H\u1ee3p \u0111\u1ed3ng d\u00e2n s\u1ef1 n\u0103m 1991 v\u00e0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 1995 (b\u1ea3o l\u00e3nh c\u1ea3 \u0111\u1ed1i v\u1eadt v\u00e0 \u0111\u1ed1i nh\u00e2n), nh\u01b0ng kh\u00e1c v\u1edbi quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o l\u00e3nh trong B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 (ch\u1ec9 l\u00e0 b\u1ea3o l\u00e3nh \u0111\u1ed1i nh\u00e2n, kh\u00f4ng k\u00e8m theo t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m).<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1eafc r\u1ed1i do quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 l\u00e0, \u0111\u00e3 th\u1eeba nh\u1eadn vi\u1ec7c b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1eadt, l\u1ea1i c\u00f2n th\u1eeba nh\u1eadn c\u1ea3 vi\u1ec7c c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi kh\u00e1c th\u00ec s\u1ebd x\u00f3a nh\u00f2a m\u1ecdi ranh gi\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m \u0111\u1eb7t ra t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay. Quy \u0111\u1ecbnh b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1eadt tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed3ng th\u1eddi th\u1ed1ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 vi\u1ec7c c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 cho ng\u01b0\u1eddi kh\u00e1c. B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 \u0111\u00e3 x\u00f3a b\u1ecf kho\u1ea3ng c\u00e1ch ph\u00e2n bi\u1ec7t v\u1ec1 c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p v\u00e0 b\u1ea3o l\u00e3nh r\u1ea5t h\u1ee3p l\u00fd, r\u00f5 r\u00e0ng, \u0111\u01a1n gi\u1ea3n c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005. C\u00f3 th\u1ec3 n\u00f3i, \u0111\u00e2y l\u00e0 m\u1ed9t l\u1ed7i l\u1eadp ph\u00e1p \u0111\u00e1ng ti\u1ebfc, d\u1eabn \u0111\u1ebfn s\u1ef1 m\u1eadp m\u1edd, thi\u1ebfu r\u00f5 r\u00e0ng, thi\u1ebfu tri\u1ebft l\u00fd v\u00e0 t\u01b0 duy l\u00f4 gic, \u0111\u1ed3ng th\u1eddi tr\u00e1i v\u1edbi Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013 khi \u0111\u00e3 b\u1ecf \u0111i bi\u1ec7n ph\u00e1p b\u1ea3o l\u00e3nh so v\u1edbi Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 1993.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> Khi ch\u1ea5p nh\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi kh\u00e1c, th\u00ec ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn theo 2 c\u00e1ch th\u1ee9c kh\u00e1c nhau. C\u00e1ch th\u1ee9 nh\u1ea5t l\u00e0 v\u1eabn k\u00fd h\u1ee3p \u0111\u1ed3ng c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi th\u1ee9 3 nh\u01b0 B\u1ed9 lu\u1eadt n\u0103m 2005. C\u00e1ch th\u1ee9 hai l\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e3o l\u00e3nh v\u00e0 \u0111\u1ed3ng th\u1eddi l\u00e0 h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p ho\u1eb7c k\u00fd th\u00eam h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m cho ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh. C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n th\u1eb3ng bi\u1ec7n ph\u00e1p th\u1ebf ch\u1ea5p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 cho ng\u01b0\u1eddi kh\u00e1c \u0111\u01a1n gi\u1ea3n, r\u00f5 r\u00e0ng h\u01a1n c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p th\u1ebf ch\u1ea5p th\u00f4ng qua bi\u1ec7n ph\u00e1p b\u1ea3o l\u00e3nh. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch hi\u1ec3u v\u00e0 quan \u0111i\u1ec3m c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng, c\u01a1 quan \u0111\u0103ng k\u00fd th\u1ebf ch\u1ea5p v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 To\u00e0 \u00e1n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Khi ch\u1ea5p nh\u1eadn v\u1eeba s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi kh\u00e1c v\u1eeba ch\u1ea5p nh\u1eadn vi\u1ec7c b\u1ea3o l\u00e3nh kh\u00f4ng b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi kh\u00e1c, th\u00ec ng\u00e2n h\u00e0ng n\u00ean t\u00e1ch ri\u00eang hai 2 h\u1ee3p \u0111\u1ed3ng theo 2 quan h\u1ec7 kh\u00e1c nhau. \u0110\u00f3 l\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi th\u1ee9 3 (trong ph\u1ea1m vi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n). V\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh kh\u00f4ng b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 c\u1ee7a ng\u01b0\u1eddi th\u1ee9 3 (ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3).<\/p>\n<ol start=\"39\">\n<li><strong>V\u1ec1 bi\u1ec7n ph\u00e1p t\u00edn ch\u1ea5p (\u0110i\u1ec1u 344):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 344 v\u1ec1 \u201cB\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00edn ch\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i\u201d ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00edn ch\u1ea5p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i \u1edf c\u01a1 s\u1edf \u0111\u1ec3 \u201ccho c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ngh\u00e8o vay m\u1ed9t kho\u1ea3n ti\u1ec1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh, ti\u00eau d\u00f9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Th\u1ef1c ch\u1ea5t \u0111\u00e2y ch\u1ec9 l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 mang t\u00ednh tinh th\u1ea7n c\u1ee7a \u0111o\u00e0n th\u1ec3, kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1, v\u00ec kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi b\u1ea5t c\u1ee9 tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 n\u00e0o. C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ee9ng ra b\u1ea3o \u0111\u1ea3m cho th\u00e0nh vi\u00ean c\u1ee7a m\u00ecnh vay v\u1ed1n, nh\u01b0ng l\u1ea1i ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i ch\u1ecbu ngh\u0129a v\u1ee5 v\u1ec1 vi\u1ec7c tr\u1ea3 n\u1ee3 thay.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Vi\u1ec7c b\u1ea3o \u0111\u1ea3m cho \u201ch\u1ed9 gia \u0111\u00ecnh ngh\u00e8o\u201d vay v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u1ea3o \u0111\u1ea3m cho \u201cc\u00e1c th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9 gia \u0111\u00ecnh ngh\u00e8o\u201d, v\u00ec B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 \u0111\u00e3 b\u1ecf ch\u1ee7 th\u1ec3 giao d\u1ecbch d\u00e2n s\u1ef1 l\u00e0 \u201ch\u1ed9 gia \u0111\u00ecnh\u201d.<\/p>\n<ol start=\"40\">\n<li>\u00a0<strong>V\u1ec1 <\/strong><strong>y\u00eau<\/strong><strong> c\u1ea7u tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n <\/strong><strong>(\u0110i\u1ec1u 465):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 3, \u0110i\u1ec1u 465 v\u1ec1 \u201cNgh\u0129a v\u1ee5 c\u1ee7a b\u00ean cho vay\u201d quy \u0111\u1ecbnh m\u1ed9t trong c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean cho vay t\u00e0i s\u1ea3n l\u00e0 \u201cKh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u00ean vay tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc th\u1eddi h\u1ea1n\u201d, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u201clu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan quy \u0111\u1ecbnh kh\u00e1c.\u201d.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t:<\/em> \u0110\u1ed1i v\u1edbi vi\u1ec7c cho vay c\u00f3 k\u1ef3 h\u1ea1n \u1edf b\u00ean ngo\u00e0i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i n\u1ee3 tr\u01b0\u1edbc h\u1ea1n.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> \u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i n\u1ee3 tr\u01b0\u1edbc h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, <a name=\"_Toc265569715\"><\/a><a name=\"_Toc265570203\"><\/a>\u0110i\u1ec1u 95 v\u1ec1 \u201cCh\u1ea5m d\u1ee9t c\u1ea5p t\u00edn d\u1ee5ng, x\u1eed l\u00fd n\u1ee3, mi\u1ec5n, gi\u1ea3m l\u00e3i su\u1ea5t\u201d, Lu\u1eadt C\u00e1c TCTD n\u0103m 2010 nh\u01b0 sau:<\/p>\n<p><em>\u201c1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 quy\u1ec1n ch\u1ea5m d\u1ee9t vi\u1ec7c c\u1ea5p t\u00edn d\u1ee5ng, thu h\u1ed3i n\u1ee3 tr\u01b0\u1edbc h\u1ea1n khi ph\u00e1t hi\u1ec7n kh\u00e1ch h\u00e0ng cung c\u1ea5p th\u00f4ng tin sai s\u1ef1 th\u1eadt, vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng c\u1ea5p t\u00edn d\u1ee5ng.\u201d<\/em><\/p>\n<ol start=\"41\">\n<li><strong>V\u1ec1<\/strong><strong> l\u00e3<\/strong><strong>i<\/strong> <strong>su\u1ea5t ch\u1eadm tr\u1ea3 n\u1ee3 g\u1ed1c (\u0110i\u1ec1u 466.5):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 5, \u0110i\u1ec1u 474, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 quy \u0111\u1ecbnh, b\u00ean vay ti\u1ec1n c\u00f3 tho\u1ea3 thu\u1eadn tr\u1ea3 l\u00e3i, n\u1ebfu ch\u1eadm tr\u1ea3 n\u1ee3 th\u00ec \u201cph\u1ea3i tr\u1ea3 l\u00e3i tr\u00ean n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i n\u1ee3 qu\u00e1 h\u1ea1n theo l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n\u201d.<\/p>\n<p>C\u00f2n kho\u1ea3n 5, \u0110i\u1ec1u 466 v\u1ec1 \u201cNgh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 c\u1ee7a b\u00ean vay\u201d quy \u0111\u1ecbnh, n\u1ebfu b\u00ean vay ch\u1eadm tr\u1ea3 n\u1ee3 g\u1ed1c, th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i tr\u1ea3 n\u1ee3 g\u1ed1c, c\u00f2n ph\u1ea3i tr\u1ea3 l\u00e3i v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t \u201cb\u1eb1ng 150% l\u00e3i su\u1ea5t vay theo h\u1ee3p \u0111\u1ed3ng\u201d.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Theo quy \u0111\u1ecbnh tr\u00ean, m\u1ee9c l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 n\u1ee3 g\u1ed1c qu\u00e1 h\u1ea1n t\u1ed1i \u0111a t\u1eeb n\u0103m 2011 \u0111\u1ebfn h\u1ebft n\u0103m 2016 l\u00e0 9%\/n\u0103m v\u00e0 t\u1eeb n\u0103m 2017 tr\u1edf \u0111i s\u1ebd \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1% so v\u1edbi tr\u01b0\u1edbc kia, l\u00ean 10%\/n\u0103m.<\/p>\n<p><em>Th\u1ee9 hai:<\/em> N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y, c\u1ee9 ch\u1eadm tr\u1ea3 n\u1ee3 g\u1ed1c th\u00ec \u0111\u1ec1u ph\u1ea3i tr\u1ea3 m\u1ed9t m\u1ee9c l\u00e3i su\u1ea5t qu\u00e1 h\u1ea1n 9%, th\u00ec nay s\u1ebd ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o l\u00e3i su\u1ea5t vay. V\u00ed d\u1ee5, n\u1ebfu vay 2%\/n\u0103m, khi qu\u00e1 h\u1ea1n th\u00ec ch\u1ec9 ph\u1ea3i tr\u1ea3 3% (c\u1ed9ng th\u00eam 1%), c\u00f2n n\u1ebfu vay 20%\/n\u0103m, khi qu\u00e1 h\u1ea1n th\u00ec ph\u1ea3i tr\u1ea3 t\u1edbi 30%\/n\u0103m (c\u1ed9ng th\u00eam 10%). N\u1ebfu ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p cho vay t\u1edbi 70%\/n\u0103m, th\u00ec l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e9p t\u00ednh l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 l\u00ean t\u1edbi 105%\/n\u0103m (gi\u1ed1ng nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1627\/2001\/Q\u0110-NHNN.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Theo \u00c1n l\u1ec7 s\u1ed1 08\/2016\/AL c\u1ee7a To\u00e0 \u00e1n Nh\u00e2n d\u00e2n T\u1ed1i cao, th\u00ec m\u1ee9c l\u00e3i su\u1ea5t qu\u00e1 h\u1ea1n tr\u00ean c\u00f2n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c duy tr\u00ec sau khi \u0111\u00e3 c\u00f3 B\u1ea3n \u00e1n c\u1ee7a To\u00e0 \u00e1n gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n tranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, cho \u0111\u1ebfn khi b\u00ean vay tr\u1ea3 h\u1ebft n\u1ee3.<\/p>\n<ol start=\"42\">\n<li><strong>V\u1ec1<\/strong><strong> l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 n\u1ee3 l\u00e3i (\u0110i\u1ec1u 466.5a):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Ngo\u00e0i vi\u1ec7c quy \u0111\u1ecbnh tr\u1ea3 n\u1ee3 g\u1ed1c trong h\u1ea1n v\u00e0 qu\u00e1 h\u1ea1n nh\u01b0 tr\u00ean, \u0111i\u1ec3m a, kho\u1ea3n 5, \u0110i\u1ec1u 466 c\u00f2n c\u00f3 th\u00eam 1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n l\u00e3i v\u00e0 \u0111\u01b0\u1ee3c ch\u1ed1t c\u1ee9ng l\u00e0 10%\/n\u0103m (c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u00e3i nh\u1eadp g\u1ed1c \u0111\u1ec3 t\u00ednh l\u00e3i ti\u1ebfp hay l\u00e3i m\u1eb9 \u0111\u1ec3 l\u00e3i con hay l\u00e3i m\u1eb9 \u0111\u1ebb l\u00e3i con).<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>T\u1eeb n\u0103m 2017, ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy\u1ec1n thu th\u00eam kho\u1ea3n l\u00e3i nh\u01b0 n\u00eau tr\u00ean. Tr\u01b0\u1edbc \u0111\u00e2y, v\u00ec B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 kh\u00f4ng quy \u0111\u1ecbnh r\u00f5, n\u00ean th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c To\u00e0 \u00e1n v\u00e0 Tr\u1ecdng t\u00e0i ch\u1ea5p nh\u1eadn y\u00eau c\u1ea7u t\u00ednh l\u00e3i ch\u1eadm tr\u1ea3 \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ri\u00eang l\u00e3i su\u1ea5t cho vay ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec Lu\u1eadt v\u1eabn b\u1ecf qu\u00ean. N\u1ebfu nh\u01b0 \u00e1p d\u1ee5ng l\u00e3i su\u1ea5t nh\u01b0 \u0111\u1ed1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam, n\u1ee3 trong h\u1ea1n 20%, n\u1ee3 qu\u00e1 h\u1ea1n 10%, th\u00ec s\u1ebd l\u00e0 qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n<ol start=\"43\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c<\/strong><strong> tr\u1ea3 l\u1ea1i ti\u1ec1n vay tr\u01b0\u1edbc h\u1ea1n <\/strong><strong>n\u1ebfu s\u1eed d\u1ee5ng v\u1ed1n sai m\u1ee5c \u0111\u00edch (\u0110i\u1ec1u 467):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 467 v\u1ec1 \u201cS\u1eed d\u1ee5ng t\u00e0i s\u1ea3n vay\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>C\u00e1c b\u00ean c\u00f3 th\u1ec3 tho\u1ea3 thu\u1eadn v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n vay ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch vay. <\/em><em>B\u00ean cho vay c\u00f3 quy\u1ec1n ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 c\u00f3 quy\u1ec1n \u0111\u00f2i l\u1ea1i t\u00e0i s\u1ea3n vay tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ebfu \u0111\u00e3 nh\u1eafc nh\u1edf m\u00e0 b\u00ean vay v\u1eabn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n tr\u00e1i m\u1ee5c \u0111\u00edch<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n thu h\u1ed3i n\u1ee3 tr\u01b0\u1edbc h\u1ea1n khi ph\u00e1t hi\u1ec7n kh\u00e1ch h\u00e0ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng c\u1ea5p t\u00edn d\u1ee5ng, trong \u0111\u00f3 c\u00f3 vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n vay kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, theo nh\u01b0 ph\u00e2n t\u00edch v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean cho vay, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 465 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 n\u00eau tr\u00ean.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Ng\u00e2n h\u00e0ng c\u1ea7n \u201cnh\u1eafc nh\u1edf\u201d, y\u00eau c\u1ea7u b\u00ean vay kh\u1eafc ph\u1ee5c vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch vay v\u1ed1n tr\u01b0\u1edbc khi thu n\u1ed3i n\u1ee3 tr\u01b0\u1edbc h\u1ea1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111\u00fang B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<ol start=\"44\">\n<li><strong>V\u1ec1 <\/strong><strong>tr\u1ea7n<\/strong> <strong>l\u00e3i su\u1ea5t cho vay (\u0110i\u1ec1u 468):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u00a0Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 1, \u0110i\u1ec1u 476, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 quy \u0111\u1ecbnh, l\u00e3i su\u1ea5t vay ti\u1ec1n \u201cdo c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 150% c\u1ee7a l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n\u201d, t\u1ee9c l\u00e0 kh\u00f4ng qu\u00e1 13,5%\/n\u0103m k\u1ec3 t\u1eeb cu\u1ed1i n\u0103m 2010 \u0111\u1ebfn nay (l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n l\u00e0 9%\/n\u0103m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2868\/Q\u0110-NHNN ng\u00e0y 29-11-2010 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc).<\/p>\n<p>C\u00f2n kho\u1ea3n 1, \u0110i\u1ec1u 468 v\u1ec1 \u201cL\u00e3i su\u1ea5t\u201d , quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. L\u00e3i su\u1ea5t vay do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn. <\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 l\u00e3i su\u1ea5t th\u00ec l\u00e3i su\u1ea5t theo th\u1ecfa thu\u1eadn kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 20%\/n\u0103m c\u1ee7a kho\u1ea3n ti\u1ec1n vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan quy \u0111\u1ecbnh kh\u00e1c\u2026\u201d.<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, t\u1eeb n\u0103m 2017, tr\u1ea7n l\u00e3i su\u1ea5t cho vay n\u00f3i chung \u0111\u01b0\u1ee3c n\u1edbi th\u00eam t\u1edbi 6,5% (t\u1eeb 13,5% l\u00ean 20%\/n\u0103m).<\/p>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 91 v\u1ec1 \u201cL\u00e3i su\u1ea5t, ph\u00ed trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d, Lu\u1eadt C\u00e1c TCTD n\u0103m 2010 \u0111\u00e3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 quy\u1ec1n th\u1ecfa thu\u1eadn v\u1ec1 l\u00e3i su\u1ea5t, ph\u00ed c\u1ea5p t\u00edn d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u1eafc ch\u1eafn \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p cho vay v\u01b0\u1ee3t qu\u00e1 20%\/n\u0103m kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015, v\u00ec c\u00e1c \u0110i\u1ec1u lu\u1eadt tr\u00ean kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c l\u00e3i su\u1ea5t kh\u00e1c cao h\u01a1n.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>Theo quan \u0111i\u1ec3m c\u1ee7a V\u1ee5 Ph\u00e1p ch\u1ebf, NHNN th\u00ec ng\u00e2n h\u00e0ng\u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng m\u1ee9c l\u00e3i su\u1ea5t v\u01b0\u1ee3t tr\u1ea7n chung 20%\/n\u0103m.<\/p>\n<p><em>Th\u1ee9 ba: <\/em>Trong tr\u01b0\u1eddng h\u1ee3p x\u1ea5u nh\u1ea5t, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn m\u1ee9c l\u00e3i su\u1ea5t cao h\u01a1n 20%\/n\u0103m(v\u00ed d\u1ee5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p, To\u00e0 \u00e1n kh\u00f4ng ch\u1ea5p nh\u1eadn m\u1ee9c l\u00e3i su\u1ea5t v\u01b0\u1ee3t qu\u00e1 13,5%\/n\u0103m, nh\u01b0 B\u1ea3n \u00e1n ph\u00fac th\u1ea9m s\u1ed1 12\/2014\/KDTM-PT ng\u00e0y 08-12-2014 c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ec9nh Qu\u1ea3ng Tr\u1ecb), th\u00ec B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 v\u1eabn cho ph\u00e9p c\u00f4ng nh\u1eadn m\u1ee9c l\u00e3i su\u1ea5t 20%, ch\u1ec9 ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 l\u00e0 \u201ckh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c.\u201d<\/p>\n<ol start=\"45\">\n<li><strong>\u00a0V\u1ec1 vi\u1ec7c tr\u1ea3 <\/strong><strong>l\u00e3i<\/strong><strong> trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n (\u0110i\u1ec1u 470):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>Kho\u1ea3n 2, \u0110i\u1ec1u 470 v\u1ec1 \u201cTh\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng vay c\u00f3 k\u1ef3 h\u1ea1n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u201c<em>2. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng vay c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00f3 l\u00e3i th\u00ec b\u00ean vay c\u00f3 quy\u1ec1n tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc k\u1ef3 h\u1ea1n, nh\u01b0ng ph\u1ea3i tr\u1ea3 to\u00e0n b\u1ed9 l\u00e3i theo k\u1ef3 h\u1ea1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c ho\u1eb7c lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/em>\u201d<\/p>\n<p>\u0110i\u1ec1u n\u00e0y c\u0169ng gi\u1ed1ng nh\u01b0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005. V\u00e0 hi\u1ec7n nay c\u0169ng ch\u01b0a c\u00f3 Lu\u1eadt n\u00e0o kh\u00e1c quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p Kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n, th\u00ec ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy\u1ec1n thu to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 l\u00e3i trong c\u1ea3 th\u1eddi h\u1ea1n cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng cho vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn thu l\u00e3i su\u1ea5t ho\u1eb7c ph\u00ed tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc h\u1ea1n \u00edt h\u01a1n.<\/p>\n<ol start=\"46\">\n<li>\u00a0<strong>V\u1ec1 vi\u1ec7c ph\u00e2n<\/strong><strong> bi\u1ec7t gi\u1eefa ph\u1ee5 l\u1ee5c v\u00e0 s\u1eeda \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng (\u0110i\u1ec1u 403 &amp; 421):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 403 v\u1ec1 \u201cPh\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c1. H\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 c\u00f3 ph\u1ee5 l\u1ee5c k\u00e8m theo \u0111\u1ec3 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0 h\u1ee3p \u0111\u1ed3ng. N\u1ed9i dung c\u1ee7a ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00e1i v\u1edbi n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/em><\/p>\n<ol start=\"2\">\n<li><em> Tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n tr\u00e1i v\u1edbi n\u1ed9i dung c\u1ee7a \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng th\u00ec \u0111i\u1ec1u kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean ch\u1ea5p nh\u1eadn ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n tr\u00e1i v\u1edbi \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng th\u00ec coi nh\u01b0 \u0111i\u1ec1u kho\u1ea3n \u0111\u00f3 trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p>Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u k\u00e8m theo h\u1ee3p \u0111\u1ed3ng ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u00fang nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 403 n\u00eau tr\u00ean (kh\u00e1c v\u1edbi Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2012 c\u00f3 ngh\u0129a r\u1ed9ng h\u01a1n). Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c b\u00ean v\u1eabn c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 421 v\u1ec1 \u201cS\u1eeda \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/p>\n<ol start=\"47\">\n<li><strong>V\u1ec1 <\/strong><strong>th\u1eddi<\/strong><strong> h\u1ea1n u\u1ef7 quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng (\u0110i\u1ec1u 563):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 563 v\u1ec1 \u201cTh\u1eddi h\u1ea1n \u1ee7y quy\u1ec1n\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201cTh\u1eddi h\u1ea1n \u1ee7y quy\u1ec1n do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn ho\u1eb7c do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh; n\u1ebfu kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn v\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh th\u00ec h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y x\u00e1c l\u1eadp vi\u1ec7c \u1ee7y quy\u1ec1n<\/em>.\u201d<\/p>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p>Khi giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, th\u00ec ph\u1ea3i ch\u00fa \u00fd ki\u1ec3m tra th\u1eddi h\u1ea1n \u1ee7y quy\u1ec1n ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c 1 n\u0103m, n\u1ebfu nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng m\u1ed9t th\u1eddi h\u1ea1n kh\u00e1c.<\/p>\n<ol start=\"48\">\n<li><strong>V\u1ec1 <\/strong><strong>vi\u1ec7c<\/strong><strong> u\u1ef7 quy\u1ec1n l\u1ea1i (\u0110i\u1ec1u 564):<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u 564 v\u1ec1 \u201c\u1ee6y quy\u1ec1n l\u1ea1i\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ol>\n<li><em> B\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i cho ng\u01b0\u1eddi kh\u00e1c trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/li>\n<li><em>a) C\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean \u1ee7y quy\u1ec1n; <\/em><\/li>\n<li><em>b) Do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng n\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng \u1ee7y quy\u1ec1n l\u1ea1i th\u00ec m\u1ee5c \u0111\u00edch x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n giao d\u1ecbch d\u00e2n s\u1ef1 v\u00ec l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi \u1ee7y quy\u1ec1n kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/em><\/li>\n<li><em> Vi\u1ec7c \u1ee7y quy\u1ec1n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi \u1ee7y quy\u1ec1n ban \u0111\u1ea7u.<\/em><\/li>\n<li><em> H\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n l\u1ea1i ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>\u1ee8ng ph\u00f3:<\/li>\n<\/ul>\n<p><em>Th\u1ee9 nh\u1ea5t: <\/em>Vi\u1ec7c \u1ee7y quy\u1ec1n l\u1ea1i kh\u00f4ng c\u00f2n b\u1ecb h\u1ea1n ch\u1ebf \u201cch\u1ec9 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i ng\u01b0\u1eddi th\u1ee9 ba, n\u1ebfu \u0111\u01b0\u1ee3c b\u00ean u\u1ef7 quy\u1ec1n \u0111\u1ed3ng \u00fd ho\u1eb7c ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh.\u201d Theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 1, \u0110i\u1ec1u 583 v\u1ec1 \u201c<a name=\"_Toc326320068\"><\/a><a name=\"_Toc102331619\"><\/a><a name=\"_Toc103888460\"><\/a>U\u1ef7 quy\u1ec1n l\u1ea1i\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 1995 v\u00e0 2005 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p><em>Th\u1ee9 hai: <\/em>N\u00ean th\u1eadn tr\u1ecdng v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ea5p nh\u1eadn \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi th\u1ee9 ba tr\u1edf \u0111i, v\u00ec s\u1ebd t\u0103ng th\u00eam r\u1ee7i ro ph\u00e1p l\u00fd trong giao d\u1ecbch.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a>\u00a0 \u00a0 \u00a0 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI; Ch\u1ee7 nhi\u1ec7m CLB Ph\u00e1p ch\u1ebf Ng\u00e2n h\u00e0ng; Tr\u1ecdng t\u00e0i vi\u00ean VIAC; Th\u00e0nh vi\u00ean nh\u00f3m chuy\u00ean gia t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng v\u00e0 Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh D\u1ef1 \u00e1n B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015; Th\u00e0nh vi\u00ean T\u1ed5 C\u00f4ng t\u00e1c thi h\u00e0nh Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2006\/N\u0110-CP ng\u00e0y 29-12-2006 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cV\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m\u201d, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP ng\u00e0y 22-02-2012, \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01-01-2017 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 154 v\u1ec1 \u201cTr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c\u201d, Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015: \u201c<em>4. V\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ebft hi\u1ec7u l\u1ef1c th\u00ec v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh, v\u0103n b\u1ea3n \u0111\u00f3 c\u0169ng \u0111\u1ed3ng th\u1eddi h\u1ebft hi\u1ec7u l\u1ef1c<\/em>.\u201d<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> \u00a0 V\u00e0 tham kh\u1ea3o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 v\u1ec1 \u201cPh\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u201d, <a name=\"_Toc154309886\"><\/a>kho\u1ea3n 9, \u0110i\u1ec1u 3 v\u1ec1 \u201dGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2006\/N\u0110-CP ng\u00e0y 29-12-2006 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201dGiao d\u1ecbch b\u1ea3o \u0111\u1ea3m\u201d (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2012\/N\u0110-CP ng\u00e0y 22-02-2012).<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> \u00a0 Suy lu\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 v\u1ec1 <em>\u201c<\/em>K\u00ea khai \u0111\u01a1n y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m b\u1eb1ng \u0111\u1ed9ng s\u1ea3n, tr\u1eeb t\u00e0u bay, t\u00e0u bi\u1ec3n\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2010\/N\u0110-CP ng\u00e0y 23-7-2010 c\u1ee7a Ch\u00ednh ph\u1ee7 <em>\u201c<\/em>V\u1ec1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m\u201d.<\/p>\n<p><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> \u00a0 B\u1ed9 lu\u1eadt n\u00e0y t\u1ea1m th\u1eddi \u0111ang b\u1ecb ho\u00e3n thi h\u00e0nh \u0111\u1ec3 ch\u1ec9nh s\u1eeda.<\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; 50 \u0111i\u1ec3m ch\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng N\u00f4ng nghi\u1ec7p &amp; PTNT VN Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c[1] \u0110\u00e3 c\u00f3 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o c\u00e1c n\u0103m 1995, 2005 v\u00e0 2015. B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 g\u1ed3m 689 \u0111i\u1ec1u, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":22430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-22672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>275. \u1ee8ng ph\u00f3 v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015 - ANVI Law Firm<\/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:\/\/anvilaw.com\/vi\/275-gop-y-du-thao-luat-thue-thu-nhap-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]275. \u1ee8ng ph\u00f3 v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) &#8211; 50 \u0111i\u1ec3m ch\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u00e2n h\u00e0ng N\u00f4ng nghi\u1ec7p &amp; PTNT VN Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c[1] \u0110\u00e3 c\u00f3 3 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o c\u00e1c n\u0103m 1995, 2005 v\u00e0 2015. 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