{"id":6147,"date":"2020-09-01T09:50:21","date_gmt":"2020-09-01T02:50:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6147"},"modified":"2025-11-12T14:29:12","modified_gmt":"2025-11-12T07:29:12","slug":"chinh-sach-doanh-nghiep-kiem-toan-co-hieu-luc-tu-thang-9-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chinh-sach-doanh-nghiep-kiem-toan-co-hieu-luc-tu-thang-9-2020\/","title":{"rendered":"Ch\u00ednh s\u00e1ch doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 9\/2020"},"content":{"rendered":"<p class=\"lead\">Sau \u0111\u00e2y l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 9\/2020.<\/p>\n<h4><strong>1. R\u00fat ng\u1eafn th\u1eddi gian c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p<\/strong><\/h4>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/Nghi-dinh-81-2020-ND-CP-sua-doi-Nghi-dinh-163-2018-ND-CP-phat-hanh-trai-phieu-doanh-nghiep-324197.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 81\/2020\/N\u0110-CP<\/a>\u00a0s\u1eeda \u0111\u1ed5i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-163-2018-ND-CP-quy-dinh-ve-phat-hanh-trai-phieu-doanh-nghiep-365270.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 163\/2018\/N\u0110-CP<\/a>\u00a0v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (DN) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/9\/2020.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6148 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/09\/trai-phieu-doanh-nghiep_fts.jpg\" alt=\"\" width=\"653\" height=\"368\" \/><\/p>\n<p style=\"text-align: center;\"><em>Th\u1eddi gian c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn<\/em><\/p>\n<p>Theo \u0111\u00f3, t\u1ed1i thi\u1ec3u 03 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y d\u1ef1 ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, DN ph\u00e1t h\u00e0nh th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 g\u1eedi n\u1ed9i dung c\u00f4ng b\u1ed1 cho S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/p>\n<p><em>(<\/em><em>Hi<\/em><em>\u1ec7<\/em><em>n h\u00e0nh,\u00a0 t<\/em><em>\u1ed1i thi\u1ec3u 10 ng<\/em><em>\u00e0y l\u00e0m vi<\/em><em>\u1ec7<\/em><em>c tr\u01b0<\/em><em>\u1edbc ng<\/em><em>\u00e0y d<\/em><em>\u1ef1 ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ee3t ph<\/em><em>\u00e1t h\u00e0nh tr\u00e1i phi<\/em><em>\u1ebfu<\/em><em>).<\/em><\/p>\n<ul>\n<li>N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 163;<\/li>\n<li>\u0110\u1ed1i v\u1edbi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu xanh, ngo\u00e0i M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c 1, DN ph\u00e1t h\u00e0nh ph\u1ea3i c\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 quy tr\u00ecnh qu\u1ea3n l\u00fd, gi\u1ea3i ng\u00e2n v\u1ed1n t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu xanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 163;<\/li>\n<li>DN ph\u00e1t h\u00e0nh g\u1eedi n\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh \u0111\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd mua tr\u00e1i phi\u1ebfu v\u00e0 S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n theo h\u00ecnh th\u1ee9c h\u1ed3 s\u01a1 gi\u1ea5y ho\u1eb7c h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h4><strong>2. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/strong><\/h4>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-77-2020-TT-BTC-huong-dan-Nghi-dinh-81-2020-ND-CP-phat-hanh-trai-phieu-doanh-nghiep-450790.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 77\/2020\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 81\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 163\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 28\/9\/2020.<\/p>\n<p>Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 06 th\u00e1ng v\u00e0 h\u00e0ng n\u0103m v\u1ec1 vi\u1ec7c t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 12 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2020\/N\u0110-CP.<\/p>\n<p>B\u00e1o c\u00e1o g\u1ed3m nh\u1eefng n\u1ed9i dung sau:<\/p>\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p trong k\u1ef3, kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh th\u00e0nh c\u00f4ng trong k\u1ef3;<\/li>\n<li>Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 163\/2018\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2020\/N\u0110-CP.<\/li>\n<\/ul>\n<p>Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o 06 th\u00e1ng, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7 h\u00e0ng n\u0103m;<\/li>\n<li>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 n\u0103m ti\u1ebfp theo.<\/li>\n<\/ul>\n<h4><strong>3. M\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p t\u1eeb 01\/9\/2020<\/strong><\/h4>\n<p>Ng\u00e0y 10\/7\/2020, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 66\/2020\/TT-BTC<\/a>\u00a0v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p t\u1eeb ng\u00e0y 01\/9\/2020.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6149 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/09\/kiem-toan-noi-bo-fts.jpg\" alt=\"\" width=\"290\" height=\"174\" \/><\/p>\n<p style=\"text-align: center;\"><em>Ban h\u00e0nh quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p t\u1eeb 01\/9\/2020<\/em><\/p>\n<p>Theo \u0111\u00f3, m\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n<ul>\n<li>C\u00f4ng ty ni\u00eam y\u1ebft;<\/li>\n<li>Doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con;<\/li>\n<li>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/li>\n<\/ul>\n<p>C\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u00ean c\u01a1 s\u1edf tham chi\u1ebfu m\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 66.<\/p>\n<h4><strong>4. M\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u00f9ng cho CQNN, \u0110VSN c\u00f4ng<\/strong><\/h4>\n<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung t\u1ea1i\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-67-2020-TT-BTC-Quy-che-mau-ve-kiem-toan-noi-bo-ap-dung-cho-co-quan-nha-nuoc-428956.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/a>\u00a0ban h\u00e0nh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/9\/2020.<\/p>\n<p>Theo \u0111\u00f3, 03 m\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ban h\u00e0nh bao g\u1ed3m:<\/p>\n<ul>\n<li>Quy ch\u1ebf m\u1eabu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (Ph\u1ee5 l\u1ee5c 1);<\/li>\n<li>Quy ch\u1ebf m\u1eabu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (Ph\u1ee5 l\u1ee5c 2);<\/li>\n<li>Quy ch\u1ebf m\u1eabu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (Ph\u1ee5 l\u1ee5c 3).<\/li>\n<\/ul>\n<p>M\u1eabu Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0m c\u01a1 s\u1edf cho c\u00e1c CQNN, \u0110VSN c\u00f4ng l\u1eadp tham chi\u1ebfu trong vi\u1ec7c x\u00e2y d\u1ef1ng Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/ke-toan-kiem-toan\/nghi-dinh-05-2019-nd-cp-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP<\/a>\u00a0ng\u00e0y 22\/01\/2019.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sau \u0111\u00e2y l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 9\/2020. 1. R\u00fat ng\u1eafn th\u1eddi gian c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p Ngh\u1ecb \u0111\u1ecbnh 81\/2020\/N\u0110-CP\u00a0s\u1eeda \u0111\u1ed5i\u00a0Ngh\u1ecb \u0111\u1ecbnh 163\/2018\/N\u0110-CP\u00a0v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (DN) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/9\/2020. Th\u1eddi [&hellip;]<\/p>\n","protected":false},"featured_media":13754,"template":"","article_category":[10],"class_list":["post-6147","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13754"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6147"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}