{"id":9217,"date":"2015-08-17T07:30:00","date_gmt":"2015-08-17T07:30:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9217"},"modified":"2016-12-23T07:23:30","modified_gmt":"2016-12-23T07:23:30","slug":"thoi-han-gop-von-hach-toan-va-xu-ly-khi-gop-thieu-von-tu-172015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9217","title":{"rendered":"Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd khi g\u00f3p thi\u1ebfu v\u1ed1n t\u1eeb 1\/7\/2015"},"content":{"rendered":"

\"H\u1ea1ch<\/span><\/h2>\n
\n

Khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c th\u00e0nh vi\u00ean cam k\u1ebft g\u00f3p s\u1ed1 v\u1ed1n ban\u00a0\u0111\u1ea7u\u00a0v\u00e0o kinh doanh. S\u1ed1 v\u1ed1n n\u00e0y\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7. V\u00ec\u00a0\u0111\u00e2y l\u00e0 s\u1ed1 v\u1ed1n c\u00e1c th\u00e0nh vi\u00ean\u00a0\u0111\u00e3 cam k\u1ebft g\u00f3p, n\u00ean h\u1ecd ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u00e0o doanh nghi\u1ec7p v\u1edbi th\u1eddi h\u1ea1n theo lu\u1eadt \u0111\u1ecbnh. N\u1ebfu kh\u00f4ng g\u00f3p\u00a0\u0111\u1ee7, h\u1ecd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c n\u00e0y. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax <\/a><\/strong>xin chia s\u1ebb b\u00e0i vi\u1ebft :<\/span><\/p>\n

Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd khi g\u00f3p thi\u1ebfu v\u1ed1n t\u1eeb 1\/7\/2015.<\/span><\/h2>\n<\/div>\n
\n

1. Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n<\/strong><\/span><\/h2>\n

1.1. G\u00f3p v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean v\u00e0 c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean:<\/strong><\/span><\/p>\n

Kho\u1ea3n 2\u00a0\u0111i\u1ec1u 48 Lu\u1eadt doanh nghi\u1ec7p 2014 quy\u00a0\u0111\u1ecbnh v\u1ec1 th\u1eddi gian g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty TNHH nh\u01b0 sau:<\/span><\/p>\n<\/div>\n

“2. Th\u00e0nh vi\u00ean ph\u1ea3i g\u00f3p v\u1ed1n ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00f4ng ty \u0111\u1ee7 v\u00e0 \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 \u0111\u00e3 cam k\u1ebft khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Th\u00e0nh vi\u00ean c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00f4ng ty b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00e3 cam k\u1ebft n\u1ebfu \u0111\u01b0\u1ee3c s\u1ef1 t\u00e1n th\u00e0nh c\u1ee7a \u0111a s\u1ed1 th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i. Trong th\u1eddi h\u1ea1n n\u00e0y, th\u00e0nh vi\u00ean c\u00f3 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p nh\u01b0 \u0111\u00e3 cam k\u1ebft g\u00f3p.”<\/em><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, t\u1eeb ng\u00e0y 1\/7\/2015, C\u00f4ng ty TNHH ph\u1ea3i g\u00f3p\u00a0\u0111\u1ee7 s\u1ed1 v\u1ed1n v\u00e0o c\u00f4ng ty, trong v\u00f2ng 90 ng\u00e0y, k\u1ec3 t\u1eeb khi\u00a0\u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn\u00a0\u0111\u0103ng k\u00fd kinh doanh<\/span><\/p>\n

\n

1.2 G\u00f3p v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 112, Lu\u1eadt doanh nghi\u1ec7p 2014 quy\u00a0\u0111\u1ecbnh :<\/span><\/p>\n

“1. C\u00e1c c\u1ed5 \u0111\u00f4ng ph\u1ea3i thanh to\u00e1n \u0111\u1ee7 s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 \u0111\u0103ng k\u00fd mua trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u0103ng k\u00fd mua c\u1ed5 ph\u1ea7n quy \u0111\u1ecbnh m\u1ed9t th\u1eddi h\u1ea1n kh\u00e1c ng\u1eafn h\u01a1n. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t, \u0111\u00f4n \u0111\u1ed1c thanh to\u00e1n \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n c\u00e1c c\u1ed5 ph\u1ea7n c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00e3 \u0111\u0103ng k\u00fd mua.”<\/em><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, t\u1eeb 01\/07\/2015, th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, t\u1ed1i\u00a0\u0111a l\u00e0 90 ng\u00e0y<\/span><\/p>\n

2. X\u1eed l\u00fd khi doanh nghi\u1ec7p g\u00f3p thi\u1ebfu v\u1ed1n<\/strong><\/span><\/h2>\n

2.1. G\u00f3p thi\u1ebfu v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean v\u00e0 c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean:<\/strong><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4\u00a0\u0111i\u1ec1u 48 Lu\u1eadt doanh nghi\u1ec7p 2014, n\u1ebfu c\u00e1c th\u00e0nh vi\u00ean kh\u00f4ng g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n, th\u00ec\u00a0\u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

“a) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n theo cam k\u1ebft \u0111\u01b0\u01a1ng nhi\u00ean kh\u00f4ng c\u00f2n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty;<\/em><\/span><\/p>\n

b) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p nh\u01b0 \u0111\u00e3 cam k\u1ebft c\u00f3 c\u00e1c quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 g\u00f3p;<\/em><\/span><\/p>\n

c) Ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u00e0o b\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean.”<\/em><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi c\u00f4ng ty ph\u1ea3i x\u1eed l\u00fd, n\u1ebfu c\u00e1c th\u00e0nh vi\u00ean sau 90 ng\u00e0y v\u1eabn kh\u00f4ng g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n

“4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 cam k\u1ebft, c\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh, v\u1ed1n \u0111i\u1ec1u l\u1ec7, t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p trong th\u1eddi h\u1ea1n 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i g\u00f3p v\u1ed1n \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p theo kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. C\u00e1c th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u00e1t sinh trong th\u1eddi gian tr\u01b0\u1edbc ng\u00e0y c\u00f4ng ty \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean.”<\/em><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, t\u1eeb 1\/7\/2015, n\u1ebfu c\u00e1c th\u00e0nh vi\u00ean sau 90 ng\u00e0y kh\u00f4ng g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n, th\u00ec :<\/span><\/p>\n