{"id":5277,"date":"2019-01-02T17:57:34","date_gmt":"2019-01-02T10:57:34","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5277"},"modified":"2023-06-23T14:24:29","modified_gmt":"2023-06-23T07:24:29","slug":"dieu-kien-phat-hanh-trai-phieu-doanh-nghiep-tai-thi-truong-trong-nuoc","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/dieu-kien-phat-hanh-trai-phieu-doanh-nghiep-tai-thi-truong-trong-nuoc\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc?"},"content":{"rendered":"<h2 class=\"article__sapo\" style=\"font-weight: 500;color: #000000;text-align: justify\">Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2018\/N\u0110-CP ng\u00e0y 4\/12\/2018 quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (DN) thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 90\/2011\/N\u0110-CP ng\u00e0y 14\/10\/2011 nh\u1eb1m t\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd m\u1edbi cho c\u00e1c DN huy \u0111\u1ed9ng v\u1ed1n th\u00f4ng qua ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu DN t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone aligncenter\" src=\"https:\/\/farm8.staticflickr.com\/7867\/45650399305_0dd6c99eb4_b.jpg\" alt=\"\" width=\"652\" height=\"367\" \/><\/p>\n<p style=\"color: #000000;text-align: justify\"><span style=\"font-weight: bolder\">\u0110\u1ed1i v\u1edbi tr\u00e1i phi\u1ebfu kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c tr\u00e1i phi\u1ebfu kh\u00f4ng k\u00e8m theo ch\u1ee9ng quy\u1ec1n<\/span><\/p>\n<p style=\"color: #000000;text-align: justify\">C\u00e1c DN \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e1t h\u00e0nh l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1edbi th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ed1i thi\u1ec3u t\u1eeb 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea7n \u0111\u1ea7u Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd DN ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"color: #000000;text-align: justify\">\u0110\u1ed1i v\u1edbi DN \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i, th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN b\u1ecb chia (trong tr\u01b0\u1eddng h\u1ee3p chia DN), th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN b\u1ecb t\u00e1ch (trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch DN), th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u00e0i nh\u1ea5t trong s\u1ed1 c\u00e1c DN b\u1ecb h\u1ee3p nh\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t DN), th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN nh\u1eadn s\u00e1p nh\u1eadp (trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp c\u00f4ng ty), th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN tr\u01b0\u1edbc v\u00e0 sau khi chuy\u1ec3n \u0111\u1ed5i (trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty).<\/p>\n<p style=\"color: #000000;text-align: justify\">C\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Trong \u0111\u00f3, t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n<p style=\"color: #000000;text-align: justify\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea7u t\u01b0 khi ph\u00e1t h\u00e0nh, giao d\u1ecbch tr\u00e1i phi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 v\u00e0 kho\u1ea3n 8 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u1ee5 th\u1ec3, tr\u00e1i phi\u1ebfu DN ph\u00e1t h\u00e0nh ri\u00eang l\u1ebb\u201d l\u00e0 tr\u00e1i phi\u1ebfu DN \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh cho d\u01b0\u1edbi 100 nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00f4ng k\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n chuy\u00ean nghi\u1ec7p v\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang ho\u1eb7c Internet. Tr\u00e1i phi\u1ebfu DN b\u1ecb h\u1ea1n ch\u1ebf giao d\u1ecbch trong ph\u1ea1m vi d\u01b0\u1edbi 100 nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00f4ng k\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n chuy\u00ean nghi\u1ec7p trong v\u00f2ng 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh \u0111\u1ee3t ph\u00e1t h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n ho\u1eb7c th\u1eeba k\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Sau th\u1eddi gian n\u00eau tr\u00ean, tr\u00e1i phi\u1ebfu DN \u0111\u01b0\u1ee3c giao d\u1ecbch kh\u00f4ng h\u1ea1n ch\u1ebf v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea7u t\u01b0; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p DN ph\u00e1t h\u00e0nh c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c.<\/p>\n<p style=\"color: #000000;text-align: justify\">DN ph\u00e1t h\u00e0nh ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 ch\u1ea5p thu\u1eadn theo quy \u0111\u1ecbnh; Thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh trong 03 n\u0103m li\u00ean ti\u1ebfp tr\u01b0\u1edbc \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu (n\u1ebfu c\u00f3); \u0110\u00e1p \u1ee9ng c\u00e1c t\u1ef7 l\u1ec7 an to\u00e0n t\u00e0i ch\u00ednh, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/p>\n<p style=\"color: #000000;text-align: justify\"><span style=\"font-weight: bolder\">\u0110\u1ed1i v\u1edbi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c tr\u00e1i phi\u1ebfu k\u00e8m ch\u1ee9ng quy\u1ec1n<\/span><\/p>\n<p style=\"color: #000000;text-align: justify\">Theo quy \u0111\u1ecbnh c\u1ee7a Nghi\u0323 \u0111i\u0323nh s\u00f4\u0301 163\/2018\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t h\u00e0nh l\u00e0 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3: C\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ed1i thi\u1ec3u t\u1eeb 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea7n \u0111\u1ea7u Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd DN ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"color: #000000;text-align: justify\">B\u00ean c\u1ea1nh \u0111\u00f3, ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c th\u1ef1c hi\u1ec7n quy\u1ec1n mua c\u1ee7a ch\u1ee9ng quy\u1ec1n; C\u00e1c \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ph\u1ea3i c\u00e1ch nhau \u00edt nh\u1ea5t s\u00e1u th\u00e1ng.<\/p>\n<p style=\"color: #000000;text-align: justify\">Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, ch\u1ee9ng quy\u1ec1n ph\u00e1t h\u00e0nh k\u00e8m theo tr\u00e1i phi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng trong t\u1ed1i thi\u1ec3u 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh \u0111\u1ee3t ph\u00e1t h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng cho ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n chuy\u00ean nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n ho\u1eb7c th\u1eeba k\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"color: #000000;text-align: justify\">Ngo\u00e0i ra, theo quy \u0111\u1ecbnh t\u1ea1i Nghi\u0323 \u0111i\u0323nh s\u00f4\u0301 163\/2018\/N\u0110-CP, DN ph\u00e1t h\u00e0nh l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ngo\u00e0i vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u00e0o b\u00e1n ch\u1ee9ng kho\u00e1n ri\u00eang l\u1ebb c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10a c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n.<\/p>\n<p>Ngu\u1ed3n :\u00a0tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2018\/N\u0110-CP ng\u00e0y 4\/12\/2018 quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (DN) thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 90\/2011\/N\u0110-CP ng\u00e0y 14\/10\/2011 nh\u1eb1m t\u1ea1o d\u1ef1ng khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd m\u1edbi cho c\u00e1c DN huy \u0111\u1ed9ng v\u1ed1n th\u00f4ng qua ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5277"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=5277"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5277\/revisions"}],"predecessor-version":[{"id":10017,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5277\/revisions\/10017"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}