{"id":1099,"date":"2025-12-20T00:36:05","date_gmt":"2025-12-19T17:36:05","guid":{"rendered":"https:\/\/luatnhontra.com\/?p=1099"},"modified":"2025-12-20T00:36:05","modified_gmt":"2025-12-19T17:36:05","slug":"quy-dinh-phap-luat-ve-viec-thua-ke-quyen-su-dung-dat-trong-truong-hop-khong-co-di-chuc","status":"publish","type":"post","link":"https:\/\/luatnhontra.com\/cn\/quy-dinh-phap-luat-ve-viec-thua-ke-quyen-su-dung-dat-trong-truong-hop-khong-co-di-chuc\/","title":{"rendered":"QUY \u0110\u1ecaNH PH\u00c1P LU\u1eacT V\u1ec0 VI\u1ec6C TH\u1eeaA K\u1ebe QUY\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T TRONG TR\u01af\u1edcNG H\u1ee2P KH\u00d4NG C\u00d3 DI CH\u00daC"},"content":{"rendered":"<div id=\"brxe-vrnemo\" class=\"brxe-block\">\n<div id=\"brxe-pbjhei\" class=\"brxe-block w-full flex items-center\">\n<div id=\"brxe-nivspb\" class=\"brxe-post-content\">\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 649, \u0110i\u1ec1u 650 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 (BLDS), tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n qua \u0111\u1eddi m\u00e0 kh\u00f4ng \u0111\u1ec3 l\u1ea1i di ch\u00fac, vi\u1ec7c ph\u00e2n chia di s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt<em>.\u00a0<\/em>N\u1ebfu di s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf c\u1ea7n l\u01b0u \u00fd nh\u1eefng quy \u0111\u1ecbnh sau \u0111\u00e2y.<\/p>\n<p><strong>1\/ X\u00e1c \u0111\u1ecbnh di s\u1ea3n v\u00e0 nguy\u00ean t\u1eafc ph\u00e2n chia di s\u1ea3n th\u1eeba k\u1ebf<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi di s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, tr\u01b0\u1edbc khi ph\u00e2n chia di s\u1ea3n, ng\u01b0\u1eddi th\u1eeba k\u1ebf c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a di s\u1ea3n. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ph\u1ea3i l\u00e0m r\u00f5 di s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n ri\u00eang hay t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n.<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 651 BLDS, quy\u1ec1n th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ee9 t\u1ef1 h\u00e0ng th\u1eeba k\u1ebf. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>\u2013 H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 nh\u1ea5t g\u1ed3m: v\u1ee3, ch\u1ed3ng, cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i c\u1ee7a ng\u01b0\u1eddi ch\u1ebft.<\/p>\n<p>\u2013 H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 hai g\u1ed3m: \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i.<\/p>\n<p>\u2013 H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 ba g\u1ed3m: c\u1ee5 n\u1ed9i, c\u1ee5 ngo\u1ea1i c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; b\u00e1c ru\u1ed9t, ch\u00fa ru\u1ed9t, c\u1eadu ru\u1ed9t, c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 b\u00e1c ru\u1ed9t, ch\u00fa ru\u1ed9t, c\u1eadu ru\u1ed9t, c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t; ch\u1eaft ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 c\u1ee5 n\u1ed9i, c\u1ee5 ngo\u1ea1i.<\/p>\n<p>Khi ph\u00e2n chia di s\u1ea3n theo ph\u00e1p lu\u1eadt, c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n<p>\u2013 Nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf c\u00f9ng h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n b\u1eb1ng nhau.<\/p>\n<p>\u2013 Nh\u1eefng ng\u01b0\u1eddi \u1edf h\u00e0ng th\u1eeba k\u1ebf sau ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eeba k\u1ebf n\u1ebfu kh\u00f4ng c\u00f2n ai \u1edf h\u00e0ng th\u1eeba k\u1ebf tr\u01b0\u1edbc (do \u0111\u00e3 ch\u1ebft, kh\u00f4ng c\u00f3 quy\u1ec1n h\u01b0\u1edfng, b\u1ecb tru\u1ea5t quy\u1ec1n ho\u1eb7c t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n).<\/p>\n<p><em>L\u01b0u \u00fd:\u00a0<\/em><em>Trong qu\u00e1 tr\u00ecnh ph\u00e2n chia di s\u1ea3n, c\u1ea7n ph\u1ea3i x\u00e9t t\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eeba k\u1ebf th\u1ebf v\u1ecb theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 652 BLDS. C\u1ee5 th\u1ec3, n\u1ebfu con c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n ch\u1ebft tr\u01b0\u1edbc ho\u1eb7c c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m v\u1edbi ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n th\u00ec ch\u00e1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n m\u00e0 cha ho\u1eb7c m\u1eb9 c\u1ee7a ch\u00e1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng n\u1ebfu c\u00f2n s\u1ed1ng; n\u1ebfu ch\u00e1u c\u0169ng ch\u1ebft tr\u01b0\u1edbc ho\u1eb7c c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m v\u1edbi ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n th\u00ec ch\u1eaft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n m\u00e0 cha ho\u1eb7c m\u1eb9 c\u1ee7a ch\u1eaft \u0111\u01b0\u1ee3c h\u01b0\u1edfng n\u1ebfu c\u00f2n s\u1ed1ng.<\/em><\/p>\n<p><strong>2\/ Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c l\u1eadp quy\u1ec1n th\u1eeba k\u1ebf<\/strong><\/p>\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn di s\u1ea3n, nh\u1eefng ng\u01b0\u1eddi c\u00f3 quy\u1ec1n th\u1eeba k\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n<\/strong><\/li>\n<\/ul>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 danh s\u00e1ch nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a BLDS, nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n t\u1ea1i t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c l\u1eadp, ghi nh\u1eadn v\u00e0 \u0111\u0103ng k\u00fd quy\u1ec1n \u0111\u1ed1i v\u1edbi di s\u1ea3n th\u1eeba k\u1ebf l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n<p>Lu\u1eadt C\u00f4ng ch\u1ee9ng 2024 kh\u00f4ng c\u00f2n t\u00e1ch bi\u1ec7t thu\u1eadt ng\u1eef \u201cV\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n\u201d v\u00e0 \u201cV\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ph\u00e2n chia di s\u1ea3n\u201d nh\u01b0 Lu\u1eadt C\u00f4ng ch\u1ee9ng 2014, m\u00e0 quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n.<\/p>\n<p>\u0110\u1ed1i v\u1edbi th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n, c\u00e1c \u0111\u1ed3ng th\u1eeba k\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 (\u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u00e1c gi\u1ea5y t\u1edd \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p tr\u00ean VneID), bao g\u1ed3m:<\/p>\n<p>(1) Gi\u1ea5y ch\u1ee9ng t\u1eed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n;<\/p>\n<p>(2) Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n<p>(3) Gi\u1ea5y t\u1edd t\u00f9y th\u00e2n c\u1ee7a nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf: Th\u1ebb C\u0103n c\u01b0\u1edbc\/ C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed VNeID m\u1ee9c \u0111\u1ed9 2.<\/p>\n<p>(4) Gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7: Gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, Gi\u1ea5y khai sinh,\u2026 (C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 thay cho b\u1ea3n gi\u1ea5y n\u1ebfu H\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u00e3 k\u1ebft n\u1ed1i).<\/p>\n<p>(5) D\u1ef1 th\u1ea3o v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n th\u1eeba k\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<ul>\n<li><strong>Th\u1ee7 t\u1ee5c ni\u00eam y\u1ebft c\u00f4ng khai v\u00e0 ki\u1ec3m tra h\u1ed3 s\u01a1<\/strong><\/li>\n<\/ul>\n<p>Theo Lu\u1eadt C\u00f4ng ch\u1ee9ng 2024, th\u1ee7 t\u1ee5c ni\u00eam y\u1ebft vi\u1ec7c ti\u1ebfp nh\u1eadn c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n v\u1eabn l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>\u2013 Th\u1eddi h\u1ea1n ni\u00eam y\u1ebft: 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng th\u1ef1c hi\u1ec7n vi\u1ec7c ni\u00eam y\u1ebft.<\/p>\n<p>\u2013 \u0110\u1ecba \u0111i\u1ec3m ni\u00eam y\u1ebft:<\/p>\n<p>+ Tr\u1ee5 s\u1edf \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n;<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p di s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 n\u01a1i c\u00f3 \u0111\u1ea5t kh\u00e1c v\u1edbi n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng, th\u00ec ni\u00eam y\u1ebft th\u00eam t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t;<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i c\u01b0 tr\u00fa cu\u1ed1i c\u00f9ng, vi\u1ec7c ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i UBND c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n ch\u1ebft.<\/p>\n<p>\u2013 K\u1ebft qu\u1ea3 ni\u00eam y\u1ebft: Sau khi h\u1ebft th\u1eddi h\u1ea1n 15 ng\u00e0y, n\u1ebfu kh\u00f4ng c\u00f3 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c tranh ch\u1ea5p \u0111\u01b0\u1ee3c UBND c\u1ea5p x\u00e3 x\u00e1c nh\u1eadn, t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng m\u1edbi \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh c\u00f4ng ch\u1ee9ng v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n.<\/p>\n<ul>\n<li><strong>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai theo Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/strong><\/li>\n<\/ul>\n<p>Th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 m\u1ed9t d\u1ea1ng bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd. Theo kho\u1ea3n 3 \u0110i\u1ec1u 133 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024, ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 bi\u1ebfn \u0111\u1ed9ng (ng\u00e0y v\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng (theo kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2024\/N\u0110-CP) v\u00e0 ph\u1ea3i bu\u1ed9c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai theo quy \u0111\u1ecbnh.<\/p>\n<p><strong><em>Th\u00e0nh ph\u1ea7n H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai bao g\u1ed3m:<\/em><\/strong><\/p>\n<p>(1) \u0110\u01a1n \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai;<\/p>\n<p>(2) V\u0103n b\u1ea3n ph\u00e2n chia di s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng;<\/p>\n<p>(3) Gi\u1ea5y ch\u1ee9ng nh\u1eadn QSD\u0110 (b\u1ea3n ch\u00ednh);<\/p>\n<p>(4) T\u1edd khai thu\u1ebf TNCN, L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, T\u1edd khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n<p>(5) Gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (b\u1ea3n sao gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 nh\u00e2n th\u00e2n ho\u1eb7c tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u d\u00e2n c\u01b0).<\/p>\n<p><strong>3\/ Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/strong><\/p>\n<ul>\n<li><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/li>\n<\/ul>\n<p>Theo \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa: V\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng b\u00e0 v\u1edbi ch\u00e1u,\u2026 l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p>Do \u0111\u00f3, nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf thu\u1ed9c h\u00e0ng th\u1ee9 nh\u1ea5t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. Tuy nhi\u00ean, ng\u01b0\u1eddi th\u1eeba k\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai.<\/p>\n<ul>\n<li><strong>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/li>\n<\/ul>\n<p>T\u01b0\u01a1ng t\u1ef1, Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP quy \u0111\u1ecbnh mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho vi\u1ec7c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do th\u1eeba k\u1ebf gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e2n nh\u00e2n n\u00eau tr\u00ean.<\/p>\n<p><strong>4\/ Gi\u1ea3i quy\u1ebft tranh ch\u1ea5p (n\u1ebfu c\u00f3) v\u00e0 th\u1eddi hi\u1ec7u kh\u1edfi ki\u1ec7n<\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p x\u1ea5u nh\u1ea5t, n\u1ebfu nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ph\u00e2n chia di s\u1ea3n (v\u00ed d\u1ee5: tranh ch\u1ea5p v\u1ec1 vi\u1ec7c ai \u0111\u01b0\u1ee3c \u0111\u1ee9ng t\u00ean ho\u1eb7c nghi ng\u1edd v\u1ec1 huy\u1ebft th\u1ed1ng), v\u1ee5 vi\u1ec7c s\u1ebd v\u01b0\u1ee3t ra kh\u1ecfi th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 tr\u1edf th\u00e0nh v\u1ee5 \u00e1n d\u00e2n s\u1ef1.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tranh ch\u1ea5p v\u1ec1 th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (t\u1ee9c l\u00e0 tranh ch\u1ea5p v\u1ec1 quy\u1ec1n t\u00e0i s\u1ea3n), \u0111\u00e2y l\u00e0 tranh ch\u1ea5p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i qua h\u00f2a gi\u1ea3i t\u1ea1i UBND c\u1ea5p x\u00e3, nh\u01b0ng ph\u00e1p lu\u1eadt hi\u1ec7n nay khuy\u1ebfn kh\u00edch c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean kh\u00f4ng l\u1ef1a ch\u1ecdn h\u00f2a gi\u1ea3i ho\u1eb7c kh\u00f4ng th\u1ec3 h\u00f2a gi\u1ea3i th\u00ec c\u00f3 th\u1ec3 n\u1ed9p \u0111\u01a1n t\u1ea1i T\u00f2a \u00e1n nh\u00e2n d\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n (n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 623, th\u1eddi hi\u1ec7u y\u00eau c\u1ea7u chia di s\u1ea3n \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 30 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n qua \u0111\u1eddi.<\/p>\n<p>Vi\u1ec7c th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 di ch\u00fac l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd, \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi th\u1eeba k\u1ebf ph\u1ea3i hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh di s\u1ea3n \u0111\u1ebfn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. S\u1ef1 tu\u00e2n th\u1ee7 n\u00e0y kh\u00f4ng ch\u1ec9 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00ean m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n ph\u00f2ng ng\u1eeba tranh ch\u1ea5p trong th\u1ef1c ti\u1ec5n.<\/p>\n<\/div>\n<\/div>\n<div id=\"brxe-axrvfn\" class=\"brxe-block\">\n<h3 id=\"brxe-kodvkb\" class=\"brxe-heading text-color-mauxanh-title\">C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m<\/h3>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/cac-truong-hop-thanh-vien-gop-von-co-dong-duoc-rut-von-ra-khoi-cong-ty\/\">+ C\u00c1C TR\u01af\u1edcNG H\u1ee2P TH\u00c0NH VI\u00caN G\u00d3P V\u1ed0N\/ C\u1ed4 \u0110\u00d4NG \u0110\u01af\u1ee2C R\u00daT V\u1ed0N RA KH\u1eceI C\u00d4NG TY<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/quy-dinh-phap-luat-ve-viec-giai-quyet-tranh-chap-dat-dai\/\">+ QUY \u0110\u1ecaNH PH\u00c1P LU\u1eacT V\u1ec0 VI\u1ec6C GI\u1ea2I QUY\u1ebeT TRANH CH\u1ea4P \u0110\u1ea4T \u0110AI<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/faqs\/doanh-nghiep-nao-se-duoc-mien-thue-tndn-03-nam-theo-du-thao-nghi-dinh-huong-dan-nghi-quyet-198-2025-qh15\/\">+ DOANH NGHI\u1ec6P N\u00c0O S\u1ebc \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe TNDN 03 N\u0102M THEO D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN NGH\u1eca QUY\u1ebeT 198\/2025\/QH15<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/faqs\/quy-dinh-ve-thoi-han-gop-von-thanh-lap-cong-ty-tnhh-va-cong-ty-co-phan\/\">+ QUY \u0110\u1ecaNH V\u1ec0 TH\u1edcI H\u1ea0N G\u00d3P V\u1ed0N TH\u00c0NH L\u1eacP C\u00d4NG TY TNHH V\u00c0 C\u00d4NG TY C\u1ed4 PH\u1ea6N<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/muc-thue-suat-thue-thu-nhap-doanh-nghiep-ap-dung-tu-01-10-2025\/\">+ M\u1ee8C THU\u1ebe SU\u1ea4T THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P \u00c1P D\u1ee4NG T\u1eea 01\/10\/2025<\/a><\/div>\n<\/div>\n<\/div>\n<div id=\"brxe-dpgqns\" class=\"brxe-block\">\n<ul id=\"brxe-sqzdhf\" class=\"brxe-sidebar widget-post-sidebar sidebar\">\n<li class=\"bricks-widget-wrapper\"><\/li>\n<\/ul>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 649, \u0110i\u1ec1u 650 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 (BLDS), tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ec3 l\u1ea1i di s\u1ea3n qua \u0111\u1eddi m\u00e0 kh\u00f4ng \u0111\u1ec3 l\u1ea1i di ch\u00fac, vi\u1ec7c ph\u00e2n chia di s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt.\u00a0N\u1ebfu di s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t&#8230;<\/p>","protected":false},"author":2,"featured_media":946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/comments?post=1099"}],"version-history":[{"count":1,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1099\/revisions"}],"predecessor-version":[{"id":1100,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1099\/revisions\/1100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/media\/946"}],"wp:attachment":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/media?parent=1099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/categories?post=1099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/tags?post=1099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}