{"id":9148,"date":"2015-08-15T09:02:46","date_gmt":"2015-08-15T09:02:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9148"},"modified":"2015-08-17T01:44:29","modified_gmt":"2015-08-17T01:44:29","slug":"thong-tu-092015tt-btc-huong-dan-dieu-6-nghi-dinh-2222013nd-cp","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9148","title":{"rendered":"Th\u00f4ng t\u01b0 09\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP"},"content":{"rendered":"

 <\/p>\n

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN GIAO D\u1ecaCH T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P THEO QUY \u0110\u1ecaNH T\u1ea0I \u0110I\u1ec0U 6 NGH\u1eca \u0110\u1ecaNH S\u1ed0 222\/2013\/N\u0110-CP NG\u00c0Y 31\/12\/2013 C\u1ee6A CH\u00cdNH PH\u1ee6 V\u1ec0 THANH TO\u00c1N B\u1eb0NG TI\u1ec0N M\u1eb6T<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 222\/2013\/N\u0110-CP ng\u00e0y 31\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 222\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7,<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn h\u00ecnh th\u1ee9c thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c; v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong quan h\u1ec7 vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

C\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan trong quan h\u1ec7 giao d\u1ecbch quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/strong><\/span><\/p>\n

1. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t (ti\u1ec1n gi\u1ea5y, ti\u1ec1n kim lo\u1ea1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh) \u0111\u1ec3 thanh to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/span>
\n\u00a02. Khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span>
\na) Thanh to\u00e1n b\u1eb1ng S\u00e9c;<\/span>
\nb) Thanh to\u00e1n b\u1eb1ng \u1ee7y nhi\u1ec7m chi \u2013 chuy\u1ec3n ti\u1ec1n;<\/span>
\nc) C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span>
\n3. Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 4. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/strong><\/span><\/p>\n

1. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau b\u1eb1ng t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n), \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3, chuy\u1ec3n giao ngh\u0129a v\u1ee5 n\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 5. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 17\/03\/2015.<\/span><\/p>\n

2. Doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi vi ph\u1ea1m khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – Ban ch\u1ec9 \u0111\u1ea1o Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;<\/span>
\n – C\u00e1c c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – C\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc; T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – C\u00f4ng b\u00e1o;<\/span>
\n – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, C\u1ee5c TCDN.<\/span><\/td>\n		KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/span><\/span>Tr\u1ea7n V\u0103n Hi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 09\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1087],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9148"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9148"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9148\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9148"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}