{"id":5674,"date":"2025-04-10T20:52:40","date_gmt":"2025-04-11T03:52:40","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5674"},"modified":"2025-04-10T20:52:42","modified_gmt":"2025-04-11T03:52:42","slug":"thu-tuc-va-luu-y-khi-chuyen-loi-nhuan-ra-nuoc-ngoai-doi-voi-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/thu-tuc-va-luu-y-khi-chuyen-loi-nhuan-ra-nuoc-ngoai-doi-voi-doanh-nghiep-fdi\/","title":{"rendered":"Th\u1ee7 t\u1ee5c v\u00e0 l\u01b0u \u00fd khi chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI"},"content":{"rendered":"\n<p>Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 an to\u00e0n trong vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i? DNP Law Firm s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1c th\u1ee7 t\u1ee5c, \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ea3m b\u1ea3o t\u1ed1i \u01b0u ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-51c18d2faf2a4d03777af2595324e280\" id=\"h-1-quy-d\u1ecbnh-v\u1ec1-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn-ra-n\u01b0\u1edbc-ngoai-c\u1ee7a-doanh-nghi\u1ec7p-fdi\"><strong>1. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p FDI<\/strong><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i <em>\u0110i\u1ec1u 12 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2020<\/em>, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n chuy\u1ec3n t\u00e0i s\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy \u0111\u1ecbnh. C\u00e1c t\u00e0i s\u1ea3n m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 co th\u1ec3 chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i ra g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u1ed1n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n thanh l\u00fd \u0111\u1ea7u t\u01b0;<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh;<\/li>\n\n\n\n<li>Ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c thu\u1ed9c s\u1edf h\u1eefu h\u1ee3p ph\u00e1p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n\n\n\n<p><em>\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 186\/2010\/TT\/BTC<\/em> quy \u0111\u1ecbnh l\u1ee3i nhu\u1eadn chuy\u1ec3n t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i n\u1ebfu b\u1eb1ng ti\u1ec1n th\u00ec c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i. N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i gi\u00e1 tr\u1ecb hi\u1ec7n v\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan.\u00a0<\/p>\n\n\n\n<p>Tuy nhi\u00ean, n\u1ebfu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u1ee7a n\u0103m ph\u00e1t sinh l\u1ee3i nhu\u1eadn v\u1eabn con s\u1ed1 l\u1ed7 lu\u1ef9 k\u1ebf sau khi \u0111\u00e3 chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec N\u0110T kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u01b0\u1ee3c chia ra n\u01b0\u1edbc ngo\u00e0i <em>(theo kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 186\/2010\/TT\/BT).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-749144771b36d59cffd887dd31e5da63\" id=\"h-2-phan-lo\u1ea1i-l\u1ee3i-nhu\u1eadn-va-th\u1eddi-di\u1ec3m-chu\u1ea9n-l\u1ee3i-nhu\u1eadn-ra-n\u01b0\u1edbc-ngoai\"><strong>2. Ph\u00e2n lo\u1ea1i l\u1ee3i nhu\u1eadn v\u00e0 th\u1eddi \u0111i\u1ec3m chu\u1ea9n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h2>\n\n\n\n<p>C\u0103n c\u1ee9 <em>kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 186\/2010\/TT\/BTC<\/em> th\u00ec N\u0110T c\u00f3 th\u1ec3 chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh; ho\u1eb7c\u00a0<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083-722x1024.jpg\" alt=\"\" class=\"wp-image-5675\" style=\"width:564px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083-722x1024.jpg 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083-212x300.jpg 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083-768x1089.jpg 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083-1083x1536.jpg 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/04\/z6493865536247_eda0c3a277af0e44e4847fc53e27a083.jpg 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-5b21976ec02c32fe03f22898b059250a\" id=\"h-3-di\u1ec1u-ki\u1ec7n-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn-ra-n\u01b0\u1edbc-ngoai-d\u1ed1i-v\u1edbi-ndt-fdi\"><strong>3. \u0110i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi N\u0110T FDI<\/strong><\/h2>\n\n\n\n<p>Theo<em> kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 186\/2010\/TT-BTC N\u0110T<\/em> \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ee3i nhu\u1eadn sau khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, v\u00e0\u00a0<\/li>\n\n\n\n<li>\u0110\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m t\u00e0i ch\u00ednh cho co quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, n\u1ebfu N\u0110T chuy\u1ec3n l\u1ee3i nhu\u1eadn khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ea7u t\u01b0 con ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-1627d77547352e6d0f0d1b37c9310e87\" id=\"h-4-th\u1ee7-t\u1ee5c-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn-ra-n\u01b0\u1edbc-ngoai-cho-doanh-nghi\u1ec7p-fdi\"><strong>4. Th\u1ee7 t\u1ee5c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i cho doanh nghi\u1ec7p FDI<\/strong><\/h2>\n\n\n\n<p>Theo h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf &#8211; B\u1ed9 t\u00e0i ch\u00ednh t\u1ea1i C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chu\u1ea9n b\u1ecb th\u00f4ng b\u00e1o: Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n chu\u1ea9n b\u1ecb th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>&nbsp;G\u1eedi th\u00f4ng b\u00e1o: G\u1eedi th\u00f4ng b\u00e1o n\u00e0y \u0111\u1ebfn co quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>&nbsp;Th\u1eddi gian g\u1eedi: Th\u00f4ng b\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u00edt nh\u1ea5t 7 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn<\/strong><\/p>\n\n\n\n<p><em>N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;C\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/li>\n\n\n\n<li>&nbsp;\u0110\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn h\u1ed3 s\u01a1.<\/li>\n\n\n\n<li>&nbsp;Ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1.<\/li>\n\n\n\n<li>&nbsp;Ki\u1ec3m tra v\u00e0 ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/li>\n\n\n\n<li>&nbsp;Ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li><em>N\u1ebfu n\u1ed9p h\u1ed3 s\u01a1 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh:<\/em><\/li>\n\n\n\n<li>&nbsp;Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn.<\/li>\n\n\n\n<li>\u00a0Ghi nh\u1eadn h\u1ed3 s\u01a1 v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p><em>Th\u00f4ng tin tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c mu\u1ed1n bi\u1ebft th\u00eam th\u00f4ng tin chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7 th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y<\/em><\/p>\n\n\n\n<p>=====================================<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><br>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<br>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n)<br>\ud83d\udce9 Email: info@dnp-law.com.<br>Website: <em><a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 an to\u00e0n trong vi\u1ec7c chuy\u1ec3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,252],"tags":[],"class_list":["post-5674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Th\u1ee7 t\u1ee5c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i cho doanh nghi\u1ec7p FDI<\/title>\n<meta name=\"description\" content=\"Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam, \u0111\u00f2i h\u1ecfi tu\u00e2n 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