{"id":343,"date":"2018-05-02T16:33:24","date_gmt":"2018-05-02T09:33:24","guid":{"rendered":"http:\/\/lienvietlaw.com\/?p=343"},"modified":"2018-05-02T16:33:24","modified_gmt":"2018-05-02T09:33:24","slug":"ho-so-trinh-tu-thu-tuc-giai-the-doanh-nghiep-theo-quy-dinh-tai-luat-doanh-nghiep-nam-2014","status":"publish","type":"post","link":"https:\/\/legallink.vn\/?p=343","title":{"rendered":"H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014"},"content":{"rendered":"<blockquote><p>Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00fat lui kh\u1ecfi th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0m ph\u00e1t sinh quan h\u1ec7 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c, bao g\u1ed3m b\u1ea1n h\u00e0ng, \u0111\u1ed1i t\u00e1c, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 nh\u1eefng quan h\u1ec7 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i th\u1ec3 ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ho\u00e0n th\u00e0nh n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 x\u1eed l\u00fd xong m\u1ed1i quan h\u1ec7 v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee7 th\u1ec3 n\u00f3i tr\u00ean. V\u00ec v\u1eady, vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo nh\u1eefng th\u1ee7 t\u1ee5c nh\u1ea5t \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p 2014 c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan.<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"aligncenter size-full wp-image-344\" src=\"http:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/thu-tuc-giai-the-cong-ty.jpg\" alt=\"\" width=\"640\" height=\"373\" srcset=\"https:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/thu-tuc-giai-the-cong-ty.jpg 640w, https:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/thu-tuc-giai-the-cong-ty-300x175.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><br \/>\n<strong>I. V\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong><br \/>\n<strong> 1. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u201cgi\u1ea3i th\u1ec3 t\u1ef1 nguy\u1ec7n<\/strong>\u201d<br \/>\n<strong>B\u01b0\u1edbc 1:<\/strong> Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u00f4ng ty<br \/>\n\u0110\u1ec3 c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n t\u1ed5 ch\u1ee9c h\u1ecdp \u0111\u1ec3 th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3. Theo \u0111\u00f3, vi\u1ec7c gi\u1ea3i th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng qua b\u1edfi ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, b\u1edfi H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, b\u1edfi \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 b\u1edfi c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh.<br \/>\nQuy\u1ebft \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 nh\u1ea5t tr\u00ed c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u00fd do gi\u1ea3i th\u1ec3; th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3; ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 vi\u1ec7c th\u00e0nh l\u1eadp t\u1ed5 thanh l\u00fd t\u00e0i s\u1ea3n.<br \/>\nQuy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<br \/>\n&#8211; T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<br \/>\n&#8211; L\u00fd do gi\u1ea3i th\u1ec3;<br \/>\n&#8211; Th\u1eddi h\u1ea1n, th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p; th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3;<br \/>\n&#8211; Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<br \/>\n&#8211; H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p<br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Th\u00f4ng b\u00e1o c\u00f4ng khai quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3<br \/>\nSau khi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c th\u00f4ng qua, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p bi\u1ebft v\u1ec1 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f2n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ch\u01b0a thanh to\u00e1n th\u00ec ph\u1ea3i g\u1eedi k\u00e8m theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 \u0111\u1ebfn c\u00e1c ch\u1ee7 n\u1ee3, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u00f3 li\u00ean quan. Th\u00f4ng b\u00e1o ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ch\u1ee7 n\u1ee3; s\u1ed1 n\u1ee3, th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n s\u1ed1 n\u1ee3 \u0111\u00f3; c\u00e1ch th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a ch\u1ee7 n\u1ee3.<br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong> Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00f4ng ty<br \/>\nKho\u1ea3n 2 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 202 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi t\u1ed5 ch\u1ee9c thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 th\u1ee9 t\u1ef1 thanh to\u00e1n n\u1ee3. Theo \u0111\u00f3, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c thanh l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c thanh l\u00fd ri\u00eang.<br \/>\nC\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 sau:<br \/>\n(1) C\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd k\u1ebft;<br \/>\n(2) N\u1ee3 thu\u1ebf;<br \/>\n(3) C\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c.<br \/>\nSau khi \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 chi ph\u00ed gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, ph\u1ea7n c\u00f2n l\u1ea1i thu\u1ed9c v\u1ec1 ch\u1ee7 th\u1ec3 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty.<br \/>\nTheo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 202 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 th\u00ec th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3.<br \/>\nM\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng, th\u1eddi gian n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf, kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 giao d\u1ecbch ph\u1ee9c t\u1ea1p, t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao. V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n (nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u1ea7n th\u1eddi gian d\u00e0i \u0111\u1ec3 thanh l\u00fd v\u00e0 tr\u1ea3 n\u1ee3 th\u00ec th\u1eddi gian n\u00e0y c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 gi\u1ea3i quy\u1ebft h\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n c\u00f4ng n\u1ee3.<br \/>\nVi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 l\u00e0 r\u1ea5t ph\u1ee9c t\u1ea1p v\u00ec c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh m\u1ed9t tr\u00ecnh t\u1ef1 ph\u00f9 h\u1ee3p nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan.<br \/>\n<strong>B\u01b0\u1edbc 4:<\/strong> N\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<br \/>\nTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 203 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p. H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 204 Lu\u1eadt n\u00e0y.<br \/>\n<strong>B\u01b0\u1edbc 5:<\/strong> C\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<br \/>\nKho\u1ea3n 8 \u0110i\u1ec1u 202 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo hai ph\u01b0\u01a1ng th\u1ee9c:<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 theo h\u1ed3 s\u01a1, \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP quy \u0111\u1ecbnh sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh g\u1eedi th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 cho c\u01a1 quan thu\u1ebf. Trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf g\u1eedi \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<br \/>\nTrong th\u1eddi h\u1ea1n 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 trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 t\u1ef1 \u0111\u1ed9ng, sau th\u1eddi h\u1ea1n 180 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p m\u00e0 kh\u00f4ng nh\u1eadn ph\u1ea3n \u0111\u1ed1i c\u1ee7a b\u00ean c\u00f3 li\u00ean quan b\u1eb1ng v\u0103n b\u1ea3n, 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 trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u01a1 quan thu\u1ebf s\u1ebd ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p.Ngo\u00e0i ra, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n.<\/p>\n<figure id=\"attachment_346\" aria-describedby=\"caption-attachment-346\" style=\"width: 640px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-346\" src=\"http:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/quy_trinh_giai_the.png\" alt=\"\" width=\"640\" height=\"393\" srcset=\"https:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/quy_trinh_giai_the.png 640w, https:\/\/lienvietlaw.com\/wp-content\/uploads\/2018\/05\/quy_trinh_giai_the-300x184.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption id=\"caption-attachment-346\" class=\"wp-caption-text\">S\u01a1 \u0111\u1ed3: Quy tr\u00ecnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong>2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u201cgi\u1ea3i th\u1ec3 b\u1eaft bu\u1ed9c\u201d<\/strong><br \/>\n<strong>B\u01b0\u1edbc 1:<\/strong> C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh 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<br \/>\nC\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 \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. K\u00e8m theo th\u00f4ng b\u00e1o c\u00f2n ph\u1ea3i \u0111\u0103ng t\u1ea3i quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n.<br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 g\u1eedi quy\u1ebft \u0111\u1ecbnh n\u00e0y \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 v\u00e0 c\u00f4ng khai quy\u1ebft \u0111\u1ecbnh n\u00e0y<br \/>\nTrong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p ph\u1ea3i tri\u1ec7u t\u1eadp h\u1ecdp \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3. Doanh nghi\u1ec7p ph\u1ea3i g\u1eedi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt \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. Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p m\u00e0 ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u ph\u1ea3i \u0111\u0103ng b\u00e1o th\u00ec quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng \u00edt nh\u1ea5t tr\u00ean m\u1ed9t t\u1edd b\u00e1o vi\u1ebft ho\u1eb7c b\u00e1o \u0111i\u1ec7n t\u1eed trong ba s\u1ed1 li\u00ean ti\u1ebfp.<br \/>\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f2n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ch\u01b0a thanh to\u00e1n th\u00ec ph\u1ea3i g\u1eedi k\u00e8m theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 \u0111\u1ebfn c\u00e1c ch\u1ee7 n\u1ee3, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u00f3 li\u00ean quan. Th\u00f4ng b\u00e1o ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ch\u1ee7 n\u1ee3; s\u1ed1 n\u1ee3, th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n s\u1ed1 n\u1ee3 \u0111\u00f3; c\u00e1ch th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a ch\u1ee7 n\u1ee3.<br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong> T\u1ed5 ch\u1ee9c thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3<br \/>\n<strong>B\u01b0\u1edbc 4:<\/strong> N\u1ed9p y\u00eau c\u1ea7u gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<br \/>\n<strong>B\u01b0\u1edbc 5<\/strong>: C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt tr\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<br \/>\nTr\u00ecnh t\u1ef1, c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c b\u01b0\u1edbc 3, 4, 5 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 t\u1ef1 nguy\u1ec7n.<br \/>\n<strong>II. V\u1ec1 h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3<\/strong><br \/>\nKho\u1ea3n 1 \u0110i\u1ec1u 204 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<br \/>\n&#8211; Th\u00f4ng b\u00e1o v\u1ec1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p;<br \/>\n&#8211; B\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p; danh s\u00e1ch ch\u1ee7 n\u1ee3 v\u00e0 s\u1ed1 n\u1ee3 \u0111\u00e3 thanh to\u00e1n, g\u1ed3m c\u1ea3 thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 v\u1ec1 thu\u1ebf v\u00e0 n\u1ee3 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p (n\u1ebfu c\u00f3);<br \/>\n&#8211; Con d\u1ea5u v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1eabu d\u1ea5u (n\u1ebfu c\u00f3);<br \/>\n&#8211; Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<br \/>\n<strong>III. V\u1ec1 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan<\/strong><br \/>\nLu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<br \/>\n<strong>1. V\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong><br \/>\nKho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 204 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. Theo \u0111\u00f3, 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. 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 n\u00eau tr\u00ean ph\u1ea3i li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n s\u1ed1 n\u1ee3 ch\u01b0a thanh to\u00e1n, s\u1ed1 thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft 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.<br \/>\n<strong>2. V\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ecb c\u1ea5m k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3<\/strong><br \/>\n\u0110i\u1ec1u 205 Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 quy \u0111\u1ecbnh k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, nghi\u00eam c\u1ea5m doanh nghi\u1ec7p, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<br \/>\n&#8211; C\u1ea5t gi\u1ea5u, t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n;<br \/>\n&#8211; T\u1eeb b\u1ecf ho\u1eb7c gi\u1ea3m b\u1edbt quy\u1ec1n \u0111\u00f2i n\u1ee3;<br \/>\n&#8211; Chuy\u1ec3n c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 b\u1ea3o \u0111\u1ea3m th\u00e0nh c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 b\u1ea3o \u0111\u1ea3m b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p;<br \/>\n&#8211; K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng m\u1edbi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p;<br \/>\n&#8211; C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, t\u1eb7ng cho, cho thu\u00ea t\u00e0i s\u1ea3n;<br \/>\n&#8211; Ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c;<br \/>\n&#8211; Huy \u0111\u1ed9ng v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<br \/>\nVi\u1ec7c quy \u0111\u1ecbnh c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m n\u00eau tr\u00ean l\u00e0 nh\u1eb1m ng\u0103n ch\u1eb7n ph\u00e1t sinh th\u00eam quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi, h\u1ea1n ch\u1ebf vi\u1ec7c doanh nghi\u1ec7p t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n, tr\u1ed1n tr\u00e1nh c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan.<\/p>\n<p style=\"text-align: right;\"><em><strong>Theo C\u1ee5c Qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00fat lui kh\u1ecfi th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0m ph\u00e1t sinh quan h\u1ec7 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 quan h\u1ec7 gi\u1eefa doanh [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":344,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,4],"tags":[57,105,104,106],"_links":{"self":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/343"}],"collection":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=343"}],"version-history":[{"count":0,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/media\/344"}],"wp:attachment":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}