{"id":4057,"date":"2021-06-06T17:25:43","date_gmt":"2021-06-06T17:25:43","guid":{"rendered":"https:\/\/igaret.com\/?p=4057"},"modified":"2021-06-08T04:27:18","modified_gmt":"2021-06-08T04:27:18","slug":"sau-ket-luan-cua-kiem-toan-cong-ty-vimedimex-tiep-tuc-dua-vu-viec-tai-toa-nha-citilight-tower-ra-tand-co-tham-quyen","status":"publish","type":"post","link":"https:\/\/igaret.com\/sau-ket-luan-cua-kiem-toan-cong-ty-vimedimex-tiep-tuc-dua-vu-viec-tai-toa-nha-citilight-tower-ra-tand-co-tham-quyen\/","title":{"rendered":"Sau k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n, C\u00f4ng ty Vimedimex ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u1ee5 vi\u1ec7c t\u1ea1i To\u00e0 nh\u00e0 Citilight Tower ra TAND c\u00f3 th\u1ea9m quy\u1ec1n"},"content":{"rendered":"
\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd t\u1ed1i th\u01b0\u1ee3ng, tr\u00ean tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, xu\u1ea5t ph\u00e1t t\u1eeb t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a v\u1ee5 vi\u1ec7c, \u0111\u1ec3 tr\u00e1nh nh\u1eefng ti\u00eau c\u1ef1c kh\u00f4ng \u0111\u00e1ng c\u00f3, c\u00f3 th\u1ec3 x\u1ea3y ra t\u1eeb nh\u1eefng h\u00e0nh vi kh\u00f4ng \u0111\u00fang \u0111\u1eafn tr\u00ean th\u1ef1c t\u1ebf, C\u00f4ng ty Vimedimex s\u1ebd \u0111\u01b0a v\u1ee5 vi\u1ec7c ra To\u00e0 \u00e1n nh\u00e2n d\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft. \u0110\u1ed9ng th\u00e1i n\u00e0y cho th\u1ea5y quan \u0111i\u1ec3m c\u1ee7a C\u00f4ng ty Vimedimex l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
C\u00f4ng ty C\u1ed5 ph\u1ea7n y d\u01b0\u1ee3c ph\u1ea9m Vimedimex (C\u00f4ng ty Vimedimex) c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc chi\u1ebfm t\u1ef7 l\u1ec7 10,23% v\u1ed1n \u0111i\u1ec1u l\u1ec7, l\u00e0 ch\u1ee7 s\u1edf h\u1eefu To\u00e0 nh\u00e0 Citilight Tower c\u00f3 \u0111\u1ecba ch\u1ec9 t\u1ea1i s\u1ed1 45 V\u00f5 Th\u1ecb S\u00e1u, ph\u01b0\u1eddng \u0110a Kao, qu\u1eadn 1, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (To\u00e0 nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u) theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t s\u1ed1 CE 136048 \u0111\u01b0\u1ee3c S\u1edf T\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh c\u1ea5p ng\u00e0y 17-11-2016..<\/p>\n
Ng\u00e0y 28-02-2020, C\u00f4ng ty C\u1ed5 ph\u1ea7n Y d\u01b0\u1ee3c ph\u1ea9m Vimedimex v\u00e0 C\u00f4ng ty TNHH h\u00e3ng ki\u1ec3m to\u00e1n AASSC \u0111\u00e3 k\u00fd k\u1ebft H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 s\u1ed1: 280220.001\/H\u0110TV.KT1 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 vi\u1ec7c r\u00e0 so\u00e1t ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 ph\u00e2n chia l\u1ee3i nhu\u1eadn li\u00ean quan \u0111\u1ebfn t\u00f2a nh\u00e0 Citilight Tower t\u1ea1i 45 V\u00f5 Th\u1ecb S\u00e1u, Qu\u1eadn 1, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, \u0111\u1ec3 l\u00e0m minh b\u1ea1ch c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 khai th\u00e1c v\u1eadn h\u00e0nh t\u1ea1i t\u00f2a nh\u00e0 Citilight Tower, tuy nhi\u00ean, m\u1ed9t s\u1ed1 ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n v\u1eabn kh\u00f4ng ph\u1ee5c. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd t\u1ed1i th\u01b0\u1ee3ng, tr\u00ean tinh th\u1ea7n th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt, xu\u1ea5t ph\u00e1t t\u1eeb t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a v\u1ee5 vi\u1ec7c, \u0111\u1ec3 tr\u00e1nh nh\u1eefng ti\u00eau c\u1ef1c kh\u00f4ng \u0111\u00e1ng c\u00f3, c\u00f3 th\u1ec3 x\u1ea3y ra t\u1eeb nh\u1eefng h\u00e0nh vi kh\u00f4ng \u0111\u00fang \u0111\u1eafn tr\u00ean th\u1ef1c t\u1ebf, C\u00f4ng ty Vimedimex s\u1ebd \u0111\u01b0a v\u1ee5 vi\u1ec7c ra To\u00e0 \u00e1n nh\u00e2n d\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft. \u0110\u1ed9ng th\u00e1i n\u00e0y cho th\u1ea5y quan \u0111i\u1ec3m c\u1ee7a C\u00f4ng ty Vimedimex l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
<\/p>\n
I. T\u00f3m t\u1eaft v\u1ee5 vi\u1ec7c x\u1ea3y ra t\u1ea1i t\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb s\u00e1u<\/strong><\/p>\n Th\u1eddi gian v\u1eeba qua, do qu\u00e1 tr\u00ecnh chuy\u1ec3n giao tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n \u0111i\u1ec1u h\u00e0nh gi\u1eefa T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u0169 sang T\u1ed5ng gi\u00e1m \u0111\u1ed1c m\u1edbi, qu\u00e1 tr\u00ecnh chuy\u1ec3n giao \u0111\u00e3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n x\u00e2y d\u1ef1ng v\u00e0 khai th\u00e1c di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i c\u1ee7a To\u00e0 nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y, \u0111ang t\u1ed3n t\u1ea1i nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n xem x\u00e9t v\u00e0 l\u00e0m r\u00f5 v\u1ec1 t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u1ee5 th\u1ec3 l\u00e0:<\/p>\n \u2013 S\u1ed1 ti\u1ec1n th\u1ef1c g\u00f3p v\u1ed1n c\u1ee7a t\u1eebng ch\u1ee7 th\u1ec3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m To\u00e0 nh\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1eadn h\u00e0nh kinh doanh th\u01b0\u01a1ng m\u1ea1i d\u1ef1 ki\u1ebfn thi\u1ebfu 17,65%\/ tr\u00ean t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 t\u00f2a nh\u00e0\/ tr\u00ean s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n th\u1ef1c t\u1ebf;<\/p>\n \u2013 Th\u1ef1c t\u1ebf c\u00e1c ch\u1ee7 th\u1ec3 h\u01b0\u1edfng l\u1ee3i nhu\u1eadn, c\u0169ng nh\u01b0 ph\u00e2n chia di\u1ec7n t\u00edch, x\u00e1c \u0111\u1ecbnh quy\u1ec1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a t\u1eebng ch\u1ee7 th\u1ec3 cao h\u01a1n 17,65% so v\u1edbi t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n \u2013 Khi th\u1ef1c hi\u1ec7n khai th\u00e1c v\u1eadn h\u00e0nh t\u00f2a nh\u00e0 C\u00f4ng ty Vimedimex th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n 10% VAT cho c\u00e1c kh\u00e1ch h\u00e0ng thu\u00ea v\u00e0 thanh to\u00e1n kho\u1ea3n thu\u1ebf n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, tuy nhi\u00ean, h\u00e0ng n\u0103m khi thanh quy\u1ebft to\u00e1n \u0111\u1ec3 ph\u00e2n chia l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 th\u1ec3, C\u00f4ng ty Vimedimex ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed 10% VAT, trong kho\u1ea3n l\u1ee3i nhu\u1eadn m\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n \u2013 Hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c quan h\u1ec7 \u0111\u00e3 x\u00e1c l\u1eadp c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a t\u1eebng ch\u1ee7 th\u1ec3 trong c\u00e1c quan h\u1ec7 c\u00f3 li\u00ean quan ch\u01b0a \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/p>\n Xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf n\u00e0y, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i, c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a t\u1eebng ch\u1ee7 th\u1ec3, C\u00f4ng ty Vimedimex \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1ea9n c\u1ea5p t\u1ea1m th\u1eddi nh\u01b0 sau:<\/p>\n 1<\/strong>. T\u1ea1m d\u1eebng c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n ti\u1ec1n thu\u00ea di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i t\u1ea1i To\u00e0 nh\u00e0 Citilight c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 li\u00ean quan v\u00e0 ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh g\u00f3p v\u1ed1n x\u00e2y d\u1ef1ng To\u00e0 nh\u00e0. Sau khi c\u00f3 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i m\u1ee5c 1, C\u00f4ng ty Vimedimex s\u1ebd th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng v\u00e0 \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c thanh to\u00e1n c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 li\u00ean quan theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n 2.<\/strong>\u00a0Kh\u00f4ng c\u00f4ng nh\u1eadn Ban Qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi danh ngh\u0129a \u0111\u1ea1i di\u1ec7n c\u1ee7a C\u00f4ng ty Vimedimex khi th\u1ef1c t\u1ebf ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea5t k\u00ec u\u1ef7 quy\u1ec1n, cho ph\u00e9p n\u00e0o t\u1eeb C\u00f4ng ty Vimedimex. C\u00f4ng ty Vimedimex k\u00ednh th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c ch\u1ee7 th\u1ec3 vi\u1ec7c c\u00e1c th\u00e0nh vi\u00ean tham gia th\u00e0nh l\u1eadp Ban Qu\u1ea3n tr\u1ecb c\u1ee7a To\u00e0 nh\u00e0 Citilight l\u00e0 ho\u00e0n to\u00e0n mang danh ngh\u0129a c\u00e1 nh\u00e2n, kh\u00f4ng c\u00f3 b\u1ea5t k\u00ec v\u0103n b\u1ea3n, b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a C\u00f4ng ty c\u0169ng nh\u01b0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea5t k\u00ec s\u1ef1 u\u1ef7 quy\u1ec1n nh\u00e2n danh C\u00f4ng ty. C\u00f4ng ty Vimedimex kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m, kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u00ec ngh\u0129a v\u1ee5 c\u0169ng nh\u01b0 kh\u00f4ng c\u00f4ng nh\u1eadn t\u01b0 c\u00e1ch \u0111\u1ea1i di\u1ec7n cho C\u00f4ng ty Vimedimex c\u1ee7a Ban Qu\u1ea3n tr\u1ecb do c\u00e1c c\u00e1 nh\u00e2n t\u1ef1 th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean. Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5, t\u01b0 c\u00e1ch c\u1ee7a Ban Qu\u1ea3n tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 th\u1ec3 n\u00e0y t\u1ef1 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a C\u00f4ng ty Vimedimex.<\/p>\n \u0110\u1ec3 minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng c\u00e1c v\u01b0\u1edbng m\u1eafc \u0111ang t\u1ed3n t\u1ea1i, C\u00f4ng ty Vimedimex \u0111\u00e3 h\u1ecdp H\u0110QT v\u00e0 th\u1ed1ng nh\u1ea5t m\u1eddi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n 3. N\u1ed9i dung y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n<\/strong><\/p>\n \u2013 Ki\u1ec3m tra to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n t\u1eeb khi b\u1eaft \u0111\u1ea7u huy \u0111\u1ed9ng v\u1ed1n cho \u0111\u1ebfn khi To\u00e0 nh\u00e0 Citilight \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c, v\u1eadn h\u00e0nh;<\/p>\n \u2013 Ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 thanh quy\u1ebft to\u00e1n t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh t\u1eeb khi b\u1eaft \u0111\u1ea7u x\u00e2y d\u1ef1ng cho \u0111\u1ebfn khi To\u00e0 nh\u00e0 Citilight \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh;<\/p>\n \u2013 Ki\u1ec3m tra c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c ph\u00e2n chia c\u00e1c di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i t\u1ea1i To\u00e0 nh\u00e0 Citilight cho c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra chi ti\u1ebft t\u1eebng n\u0103m, t\u1eeb n\u0103m 2004 \u0111\u1ebfn h\u1ebft n\u0103m 2019, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n chuy\u1ec3n t\u1eeb C\u00f4ng ty Vimedimex t\u1edbi t\u1eebng ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra to\u00e0n b\u1ed9 doanh thu cho thu\u00ea di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i, ph\u00ed qu\u1ea3n l\u00fd, c\u1ee5 th\u1ec3 theo t\u1eebng n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1ef1c t\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh c\u1ee7a vi\u1ec7c ph\u00e2n chia doanh thu cho C\u00f4ng ty Vimedimex v\u00e0 cho c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra vi\u1ec7c \u0111\u00f3ng thu\u1ebf c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n theo h\u00ecnh th\u1ee9c c\u00e1 nh\u00e2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 t\u01b0\u01a1ng th\u00edch v\u1edbi doanh thu C\u00f4ng ty Vimedimex \u0111\u00e3 chuy\u1ec3n v\u00e0 t\u01b0\u01a1ng th\u00edch v\u1edbi danh s\u00e1ch c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra c\u1ee5 th\u1ec3 th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh kh\u1ea5u hao ph\u1ea7n di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n \u0111ang khai th\u00e1c;<\/p>\n \u2013 Ki\u1ec3m tra c\u1ee5 th\u1ec3 vi\u1ec7c t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n doanh thu cho c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n;<\/p>\n \u2013 Ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee7 th\u1ec3 ch\u01b0a g\u00f3p \u0111\u1ee7 ho\u1eb7c ch\u01b0a g\u00f3p v\u1ed1n \u0111\u00e3 th\u1ef1c t\u1ebf h\u01b0\u1edfng l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c khai th\u00e1c c\u00e1c di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i c\u1ee7a To\u00e0 nh\u00e0 Citilight;<\/p>\n \u2013 Ki\u1ec3m tra c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n, khai th\u00e1c c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 g\u00f3p v\u1ed1n \u0111\u1ed1i v\u1edbi To\u00e0 nh\u00e0 Citilight.<\/p>\n Ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n, trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, ki\u1ec3m tra, C\u00f4ng ty Vimedimex s\u1ebd ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft kh\u00e1c theo th\u1ef1c t\u1ebf y\u00eau c\u1ea7u c\u1ee7a v\u1ee5 vi\u1ec7c.<\/p>\n 4. Th\u00e0nh l\u1eadp ban ch\u1ec9 \u0111\u1ea1o c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n t\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb\u00a0<\/strong>S\u00e1u<\/p>\n C\u00f4ng ty Vimedimex \u0111\u00e3 th\u00e0nh l\u1eadp Ban ch\u1ec9 \u0111\u1ea1o c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, khai th\u00e1c, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh t\u1ea1i T\u00f2a nh\u00e0 th\u00e0nh ph\u1ea7n tham d\u1ef1 g\u1ed3m c\u00e1c th\u00e0nh vi\u00ean \u0111ai di\u1ec7n cho C\u00f4ng ty Vimedimex v\u00e0 c\u00e1c ch\u1ee7 th\u1ec3. V\u00ec v\u1eady, C\u00f4ng ty Vimedimex \u0111\u1ec1 ngh\u1ecb c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c th\u1ed1ng nh\u1ea5t c\u1eed \u0111\u1ea1i di\u1ec7n tham gia v\u00e0o Ban ch\u1ec9 \u0111\u1ea1o (Th\u00e0nh vi\u00ean t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 04 th\u00e0nh vi\u00ean) \u0111\u1ec3 c\u00f9ng C\u00f4ng ty Vimedimex th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u.<\/p>\n C\u00f4ng ty Vimedimex kh\u00f4ng c\u00f4ng nh\u1eadn gi\u00e1 tr\u1ecb hi\u1ec7u l\u1ef1c c\u1ee7a b\u1ea5t k\u00ec th\u00f4ng tin, v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c ngu\u1ed3n kh\u00f4ng ch\u00ednh th\u1ed1ng, c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn uy t\u00edn v\u00e0 s\u1ef1 h\u1ee3p t\u00e1c t\u1ed1t \u0111\u1eb9p gi\u1eefa C\u00f4ng ty Vimedimex v\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, C\u00f4ng ty Vimedimex s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o v\u1ec7 hi\u1ec7u qu\u1ea3 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a C\u00f4ng ty Vimedimex v\u00e0 c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, C\u00f4ng ty Vimedimex \u0111\u00e3 ban h\u00e0nh v\u0103n b\u1ea3n s\u1ed1 147\/CV-VMD ng\u00e0y 25-02-2020 g\u1eedi c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan, th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p kh\u1ea9n c\u1ea5p t\u1ea1m th\u1eddi, nh\u1eb1m ng\u0103n ch\u1eb7n h\u1eadu qu\u1ea3, thi\u1ec7t h\u1ea1i c\u1ee7a nh\u1eefng h\u00e0nh vi, vi ph\u1ea1m ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).Trong v\u0103n b\u1ea3n, C\u00f4ng ty Vimedimex \u0111\u00e3 n\u00eau r\u00f5, vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111ang t\u1ed3n t\u1ea1i c\u1ea7n th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u00ean c\u01a1 s\u1edf r\u00e0 so\u00e1t, ki\u1ec3m tra t\u1ed5ng th\u1ec3 v\u1ec1 ph\u00e1p l\u00fd, t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan, c\u1eed th\u00e0nh vi\u00ean \u0111\u1ea1i di\u1ec7n tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c v\u00e0 kh\u00e1ch quan.<\/p>\n C\u00e1c th\u00e0nh vi\u00ean \u0111\u1ea1i di\u1ec7n tham gia ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n t\u1eeb c\u00e1c ch\u1ee7 th\u1ec3 nh\u1eadn th\u00f4ng b\u00e1o v\u00e0 \u0111\u00e3 ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 tham gia ki\u1ec3m to\u00e1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a To\u00e0 nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u. Trong s\u1ed1 c\u00e1c \u0111\u1ea1i di\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n, c\u00f3 01 c\u00e1 nh\u00e2n ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c, g\u00f3p v\u1ed1n v\u1edbi C\u00f4ng ty Vimedimex, nh\u01b0ng C\u00f4ng ty Vimedimex v\u1eabn ch\u1ea5p nh\u1eadn s\u1ef1 tham gia c\u1ee7a th\u00e0nh vi\u00ean n\u00e0y, cho th\u1ea5y s\u1ef1 thi\u1ec7n ch\u00ed c\u1ee7a C\u00f4ng ty Vimedimex \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan trong v\u1ee5 vi\u1ec7c v\u00e0 mong mu\u1ed1n c\u00f3 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 kh\u00e1ch quan.<\/p>\n II. T\u00f3m t\u1eaft k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\n Ng\u00e0y 06 th\u00e1ng 8 n\u0103m 2020, C\u00f4ng ty TNHH H\u00e3ng ki\u1ec3m to\u00e1n AASC \u0111\u00e3 ban h\u00e0nh B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra, r\u00e0 so\u00e1t ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng v\u00e0 ph\u00e2n chia l\u1ee3i nhu\u1eadn li\u00ean quan \u0111\u1ebfn To\u00e0 nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u, C\u00f4ng ty Vimedimex xin \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n nh\u01b0 sau.<\/p>\n 1. Ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n<\/strong><\/p>\n 1.1 \u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II<\/strong><\/p>\n \u2013 C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II l\u00e0 Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra<\/strong>: T\u1eeb c\u00e1c vi\u1ec7n d\u1eabn v\u0103n b\u1ea3n t\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 415\/BYT-Q\u0110 c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 388 c\u1ee7a Ch\u00ednh Ph\u1ee7 c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh: C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi B\u1ed9 Y t\u1ebf.<\/p>\n \u2013 C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II l\u00e0 Doanh nghi\u1ec7p th\u00e0nh vi\u00ean thu\u1ed9c T\u1ed5ng C\u00f4ng ty D\u01b0\u1ee3c Vi\u1ec7t Nam<\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/strong>\u00a0Tr\u00ean c\u01a1 s\u1edf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 415\/BYT-Q\u0110, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II thay \u0111\u1ed5i l\u1ea7n th\u1ee9 5, ng\u00e0y 03-06-2004; \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 388, Kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt DNNN n\u0103m 1995, Kho\u1ea3n 1 \u0110i\u1ec1u 28 Lu\u1eadt DNNN n\u0103m 1995, Kho\u1ea3n 1 \u0110i\u1ec1u 43 Lu\u1eadt DNNN n\u0103m 1995, \u0110i\u1ec1u 1, Ch\u01b0\u01a1ng 1 \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty n\u0103m 1997 c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh: C\u00f4ng ty Xu\u1ea5t nh\u1eadp kh\u1ea9u Y t\u1ebf II l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty D\u01b0\u1ee3c Vi\u1ec7t Nam<\/p>\n 2. Ki\u1ec3m tra qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u<\/strong><\/p>\n 2.1. Ki\u1ec3m tra ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n<\/strong><\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra<\/strong>: C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng ngu\u1ed3n v\u1ed1n c\u1ee7a D\u1ef1 \u00e1n ch\u01b0a \u0111\u1ea3m b\u1ea3o v\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea3m b\u1ea3o v\u1ed1n trong x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 52 v\u00e0 Lu\u1eadt X\u00e2y d\u1ef1ng n\u0103m 2003. B\u00ean c\u1ea1nh \u0111\u00f3, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u00e2y d\u1ef1ng n\u0103m 2003, \u0111\u1ed1i chi\u1ebfu v\u1edbi v\u0103n b\u1ea3n t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 D\u1ef1 \u00e1n v\u00e0 th\u1ef1c t\u1ebf ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n, c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y r\u1eb1ng, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n tr\u00ean th\u1ef1c t\u1ebf \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o theo \u0111\u00fang ph\u00ea duy\u1ec7t t\u1ea1i Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n c\u1ee7a T\u1ed5ng C\u00f4ng ty D\u01b0\u1ee3c.<\/p>\n 2.2. Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u1ec1 thay \u0111\u1ed5i quy ho\u1ea1ch x\u00e2y d\u1ef1ng To\u00e0 nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u<\/strong><\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra:\u00a0<\/strong>Theo t\u00e0i li\u1ec7u m\u00e0 C\u00f4ng ty Ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb Ban Ch\u1ec9 \u0111\u1ea1o Ki\u1ec3m to\u00e1n, D\u1ef1 \u00e1n T\u00f2a nh\u00e0 t\u1ea1i 45 V\u00f5 Th\u1ecb S\u00e1u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch nhi\u1ec1u l\u1ea7n v\u1ec1 quy m\u00f4 d\u1ef1 \u00e1n. Tuy nhi\u00ean, vi\u1ec7c thay \u0111\u1ed5i n\u00e0y ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Do \u0111\u00f3, n\u1ebfu ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 m\u00e0 C\u00f4ng ty ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch x\u00e2y d\u1ef1ng c\u1ee7a D\u1ef1 \u00e1n T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u l\u00e0 ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n 2.3. \u0110\u00e1nh gi\u00e1 vi\u1ec7c ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 trong D\u1ef1 \u00e1n T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u<\/strong><\/p>\n Theo h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u m\u00e0 C\u00f4ng ty Ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb Ban Ch\u1ec9 \u0111\u1ea1o Ki\u1ec3m to\u00e1n cung c\u1ea5p th\u00ec vi\u1ec7c ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 cho 45 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1edbi di\u1ec7n t\u00edch h\u1eefu d\u1ee5ng b\u00e0n giao th\u1ef1c t\u1ebf l\u00e0: 7.047,50m2. Di\u1ec7n t\u00edch h\u1eefu d\u1ee5ng th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0: 5.351,24 m2, ch\u00eanh l\u1ec7ch di\u1ec7n t\u00edch h\u1eefu d\u1ee5ng b\u00e0n giao th\u1eeba cho 45 nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0: 1.696,26m2.<\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/strong>\u00a0Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u0103m 2006 v\u00e0 Lu\u1eadt Kinh doanh B\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u0103m 2014 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh th\u01b0\u01a1ng m\u1ea1i. Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 trong c\u00e1c H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n ch\u01b0a c\u00f3 c\u0103n c\u1ee9 trong quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n lu\u1eadt chuy\u00ean bi\u1ec7t v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0y.<\/p>\n 3<\/strong>.\u00a0Ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n v\u00e0 huy \u0111\u1ed9ng v\u1ed1n<\/strong><\/p>\n 3.1. Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t D\u1ef1 \u00e1n T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u<\/strong><\/p>\n a. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n \u2013 \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: Theo quy \u0111\u1ecbnh t\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 th\u1ea5y, \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 n\u01b0\u1edbc, sau khi d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh v\u1ec1 quy ho\u1ea1ch ph\u00e1t tri\u1ec3n ng\u00e0nh, quy ho\u1ea1ch x\u00e2y d\u1ef1ng \u0111\u00f4 th\u1ecb, n\u00f4ng th\u00f4n, quy chu\u1ea9n x\u00e2y d\u1ef1ng, ti\u00eau chu\u1ea9n x\u00e2y d\u1ef1ng, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, t\u00e0i nguy\u00ean\u2026<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi T\u1ed5ng C\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp<\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/strong>\u00a0Tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh v\u1ec1 Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u0103m 1995 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 86, trong tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb th\u00ec c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a T\u1ed5ng C\u00f4ng ty ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng \u00e1n ph\u1ed1i h\u1ee3p kinh doanh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean trong T\u1ed5ng C\u00f4ng ty \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c T\u1ed5ng gi\u00e1m \u0111\u1ed1c\/Gi\u00e1m \u0111\u1ed1c tr\u00ecnh l\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh. Sau \u0111\u00f3, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a Doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc theo ph\u00e2n c\u1ea5p c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty nh\u00e0 n\u01b0\u1edbc:<\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/strong>\u00a0T\u1eeb c\u00e1c quy \u0111\u1ecbnh n\u00eau t\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u00ec Doanh nghi\u1ec7p th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty nh\u00e0 n\u01b0\u1edbc l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5, k\u1ebf ho\u1ea1ch c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u2026 \u0111\u01b0\u1ee3c giao b\u1edfi T\u1ed5ng C\u00f4ng ty nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, do c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a C\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0, li\u00ean doanh, g\u00f3p v\u1ed1n, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng C\u00f4ng ty tr\u00ecnh T\u1ed5ng Gi\u00e1m \u0111\u1ed1c c\u1ee7a T\u1ed5ng C\u00f4ng ty. Sau \u0111\u00f3, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c c\u1ee7a T\u1ed5ng C\u00f4ng ty s\u1ebd th\u1ef1c hi\u1ec7n tr\u00ecnh H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a T\u1ed5ng C\u00f4ng ty \u0111\u1ec3 ph\u00ea duy\u1ec7t ho\u1eb7c ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a T\u1ed5ng C\u00f4ng ty tr\u00ecnh l\u00ean th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc theo ph\u00e2n c\u1ea5p c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee5 th\u1ec3 l\u00e0 B\u1ed9 y t\u1ebf.<\/p>\n 3.2. \u0110\u00e1nh gi\u00e1 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a D\u1ef1 \u00e1n T\u00f2a nh\u00e0 45 V\u00f5 Th\u1ecb S\u00e1u<\/strong><\/p>\n \u2013 Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n D\u1ef1 \u00e1n T\u00f2a nh\u00e0 Cilight Tower ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o tr\u00ean th\u1ef1c t\u1ebf<\/p>\n Quy m\u00f4, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 c\u1ea5p c\u00f4ng tr\u00ecnh c\u1ee7a D\u1ef1 \u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n v\u1edbi v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 041\/Q\u0110-TC ng\u00e0y 28-11-2005 c\u1ee7a G\u0110 C\u00f4ng ty XNK Y t\u1ebf II v\u1ec1 vi\u1ec7c ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u201cX\u00e2y d\u1ef1ng Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1ee3c ph\u1ea9m v\u00e0 V\u0103n ph\u00f2ng\u201d v\u00e0 Th\u1ecfa thu\u1eadn ki\u1ebfn tr\u00fac x\u00e2y d\u1ef1ng t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 3039\/QHKT-\u0110B1 ng\u00e0y 21\/08\/2003 c\u1ee7a S\u1edf Quy ho\u1ea1ch \u2013 Ki\u1ebfn tr\u00fac TP v\u1ec1 vi\u1ec7c th\u1ecfa thu\u1eadn ki\u1ebfn tr\u00fac quy ho\u1ea1ch c\u00f4ng tr\u00ecnh v\u00e0 C\u00f4ng v\u0103n s\u1ed1 791\/QHKT-\u0110B1 ng\u00e0y 14-04-2005 c\u1ee7a S\u1edf Quy ho\u1ea1ch \u2013 Ki\u1ebfn tr\u00fac v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1ee3c ph\u1ea9m v\u00e0 v\u0103n ph\u00f2ng C\u00f4ng ty XNK Y t\u1ebf II, c\u1ee5 th\u1ec3:<\/p>\n