{"id":2726,"date":"2023-02-09T09:47:43","date_gmt":"2023-02-09T02:47:43","guid":{"rendered":"https:\/\/gianganhlaw.com\/khai-bao-gia-che-giau-thong-tin-cac-khoan-no-trong-giai-the-doanh-nghiep\/"},"modified":"2023-02-09T09:47:43","modified_gmt":"2023-02-09T02:47:43","slug":"khai-bao-gia-che-giau-thong-tin-cac-khoan-no-trong-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gianganhlaw.com\/en\/khai-bao-gia-che-giau-thong-tin-cac-khoan-no-trong-giai-the-doanh-nghiep\/","title":{"rendered":"Khai b\u00e1o gi\u1ea3, che gi\u1ea5u th\u00f4ng tin c\u00e1c kho\u1ea3n n\u1ee3 trong gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p"},"content":{"rendered":"
M\u1eb7c d\u00f9 v\u1ea5n \u0111\u1ec1 v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p khi ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c Lu\u1eadt Doanh nghi\u1ec7p 2020<\/strong> v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai gian, khai b\u00e1o gi\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3, ho\u1eb7c che gi\u1ea5u th\u00f4ng tin gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, m\u1ed9t c\u00e2u h\u1ecfi l\u1edbn \u0111\u01b0\u1ee3c \u0111\u1eb7t ra: C\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u \u0111\u1ec3 kh\u1edfi ki\u1ec7n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y? Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd \u0111\u1eb7t ra cho c\u00e1c doanh nghi\u1ec7p khi vi ph\u1ea1m \u0111i\u1ec1u kho\u1ea3n v\u1ec1 gi\u1ea3i quy\u1ebft n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/span><\/div>\n

\n\u0110\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi n\u00e0y, tr\u01b0\u1edbc ti\u00ean, t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4<\/strong> \u0110i\u1ec1u 208 Lu\u1eadt doanh nghi\u1ec7p 2020 v\u1ec1 Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u00e3 quy \u0111\u1ecbnh:<\/span><\/div>\n
\u201c 3. Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 bi\u00ean b\u1ea3n h\u1ecdp ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p. Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/span><\/div>\n
4. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p. K\u00e8m theo th\u00f4ng b\u00e1o ph\u1ea3i \u0111\u0103ng t\u1ea3i ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 (n\u1ebfu c\u00f3);<\/em> \u201d<\/span><\/div>\n

\nTheo \u0111\u00f3, trong kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 ph\u1ea3i g\u1eedi c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u00ean c\u1ea1nh \u0111\u00f3, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai v\u00e0 ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh v\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng khai, minh b\u1ea1ch v\u00e0 \u0111\u1ea3m b\u1ea3o cho t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch li\u00ean quan t\u1edbi vi\u1ec7c gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 t\u1ea1o c\u01a1 h\u1ed9i \u0111\u1ec3 h\u1ecd th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh theo Lu\u1eadt \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c c\u1ee7a th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt ghi nh\u1eadn v\u00e0 b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/div>\n

\nTi\u1ebfp theo, t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 208 Lu\u1eadt Doanh nghi\u1ec7p 2020 quy \u0111\u1ecbnh:<\/span><\/div>\n
\u201c5. Sau th\u1eddi h\u1ea1n 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u0111\u1ed1i c\u1ee7a b\u00ean c\u00f3 li\u00ean quan b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c trong 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/em>\u201d<\/span><\/div>\n

\nNh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean quan (tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 ch\u1ee7 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p) kh\u00f4ng bi\u1ebft v\u1ec1 th\u00f4ng tin gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p do y\u1ebfu t\u1ed1 kh\u00e1ch quan ho\u1eb7c do doanh nghi\u1ec7p c\u1ed1 t\u00ecnh che gi\u1ea5u th\u00f4ng tin, khai b\u00e1o gi\u1ea3 th\u00f4ng tin n\u1ee3 nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5, c\u00e1c b\u00ean c\u00f3 quy\u1ec1n kh\u1edfi ki\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i t\u1ea1i T\u00f2a \u00e1n. Th\u1eddi h\u1ea1n khi\u1ebfu n\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/div>\n
    \n
  • 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n
  • 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n
    V\u1ec1 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p khi vi ph\u1ea1m tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 210<\/strong> Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u1ec1 H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/div>\n
    \u201c2. Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f4ng ty c\u1ed5 ph\u1ea7n, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/em><\/span><\/div>\n
    3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 kh\u00f4ng ch\u00ednh x\u00e1c, gi\u1ea3 m\u1ea1o, nh\u1eefng ng\u01b0\u1eddi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ph\u1ea3i li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, s\u1ed1 thu\u1ebf ch\u01b0a n\u1ed9p, s\u1ed1 n\u1ee3 kh\u00e1c ch\u01b0a thanh to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng h\u1ec7 qu\u1ea3 ph\u00e1t sinh trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/em>\u201d<\/span><\/div>\n

    \nQua \u0111\u00f3 cho th\u1ea5y tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u00e1o kh\u00f4ng \u0111\u1ee7 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 c\u1ee7a m\u00ecnh trong b\u00e1o c\u00e1o k\u00e8m theo ngh\u1ecb quy\u1ebft v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt, nh\u1eefng th\u00e0nh vi\u00ean thu\u1ed9c ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a c\u00f4ng ty (Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f4ng ty c\u1ed5 ph\u1ea7n, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 s\u1ed1 n\u1ee3 c\u00f2n thi\u1ebfu v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u1ec1 c\u00e1c h\u1eadu qu\u1ea3 ph\u00e1t sinh trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/div>\n

    \nT\u00f3m l\u1ea1i, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u00f3i chung, Lu\u1eadt Doanh nghi\u1ec7p Vi\u1ec7t Nam n\u00f3i ri\u00eang c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng quy t\u1eafc nh\u1eb1m b\u1ea3o v\u1ec7 c\u00e1c quy\u1ec1n v\u00e0 l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng c\u1ee7a c\u00e1c b\u00ean trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/div>\n

    \nTr\u01b0\u1eddng h\u1ee3p c\u00f2n b\u1ea5t c\u1ee9 c\u00e2u h\u1ecfi n\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p ho\u1eb7c c\u00f3 th\u1eafc m\u1eafc c\u1ea7n t\u01b0 v\u1ea5n, tr\u1ee3 gi\u00fap c\u1ee7a c\u00e1c Lu\u1eadt s\u01b0, b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 v\u1edbi C\u00f4ng ty Lu\u1eadt TNHH Giang Anh qua \u0111\u1ecba ch\u1ec9 Email: gal.attorneys@gmail.com<\/span><\/strong>\u00a0ho\u1eb7c Hotline t\u01b0 v\u1ea5n: 0345 428 668<\/span><\/strong>. Ch\u00fang t\u00f4i cam k\u1ebft s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ecdi v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd c\u1ee7a b\u1ea1n.<\/span><\/div>\n
    <\/div>\n","protected":false},"excerpt":{"rendered":"

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