{"id":5844,"date":"2026-04-14T16:28:54","date_gmt":"2026-04-14T09:28:54","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/dich-vu-kiem-toan-va-tu-van-quan-tri-nha-chung-cu\/"},"modified":"2026-04-15T17:03:51","modified_gmt":"2026-04-15T10:03:51","slug":"dich-vu-kiem-toan-va-tu-van-quan-tri-nha-chung-cu","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/dich-vu\/dich-vu-kiem-toan-va-tu-van-quan-tri-nha-chung-cu\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Nh\u00e0 \u1edf 2023 (s\u1ed1 27\/2023\/QH15) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2025, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh nh\u00e0 chung c\u01b0 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t.<\/p>\n\n<p>Hi\u1ec7n nay, ph\u1ea7n l\u1edbn c\u00e1c tranh ch\u1ea5p, khi\u1ebfu ki\u1ec7n t\u1ea1i chung c\u01b0 \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Qu\u1ea3n l\u00fd nh\u00e0 chung c\u01b0, bao g\u1ed3m Lu\u1eadt Nh\u00e0 \u1edf, c\u00e1c ngh\u1ecb \u0111\u1ecbnh th\u00f4ng t\u01b0 li\u00ean quan c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i v\u00e0 kh\u00f4ng r\u00f5 r\u00e0ng.<\/li>\n\n\n\n<li>Thi\u1ebfu minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chung c\u01b0 do c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh\/ k\u1ebf to\u00e1n\/ thu\u1ebf nh\u00e0 chung c\u01b0 ch\u01b0a r\u00f5 r\u00e0ng. <\/li>\n\n\n\n<li>Ch\u01b0a ph\u00e2n \u0111\u1ecbnh r\u00f5 vai tr\u00f2 c\u1ee7a BQT v\u00e0 BQL c\u0169ng nh\u01b0 C\u0110T trong vi\u1ec7c qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh v\u00e0 b\u1ea3o tr\u00ec nh\u00e0 chung c\u01b0.<\/li>\n<\/ul>\n\n<p>V\u1edbi kinh nghi\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &#8211; kinh ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh, kinh ph\u00ed b\u1ea3o tr\u00ec c\u1ee7a h\u01a1n 20 d\u1ef1 \u00e1n t\u1ea1i TP H\u1ed3 Ch\u00ed Minh, v\u1edbi h\u01a1n 20 n\u0103m ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 l\u00e0 th\u00e0nh vi\u00ean m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u Russell Bedford International, <strong>Russell Bedford KTC<\/strong> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p &#8220;All-In-One&#8221; (T\u1ea5t c\u1ea3 trong m\u1ed9t) gi\u00fap Ban Qu\u1ea3n tr\u1ecb (BQT) v\u00e0 Ban Qu\u1ea3n l\u00fd (BQL) chung c\u01b0 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd nh\u00e0 chung c\u01b0.<\/p>\n\n<p>Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ch\u1ea5t l\u01b0\u1ee3ng cao nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u1ed1i \u01b0u h\u00f3a ng\u00e2n s\u00e1ch c\u0169ng nh\u01b0 minh b\u1ea1ch t\u00e0i ch\u00ednh, v\u00e0 b\u1ea3o v\u1ec7 uy t\u00edn c\u1ee7a BQT v\u00e0 BQL tr\u01b0\u1edbc H\u1ed9i ngh\u1ecb nh\u00e0 chung c\u01b0 (HNNCC) v\u00e0 tr\u01b0\u1edbc c\u01b0 d\u00e2n.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i bao g\u1ed3m:<\/strong><\/h4>\n\n<h5 class=\"wp-block-heading\"><strong>1. D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n v\u00e0 \u0110\u1ea3m b\u1ea3o<\/strong><\/h5>\n\n<p><strong>Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh &#8211; kinh ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh:<\/strong> Ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a kinh ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh, bao g\u1ed3m ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ea1o ra b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a BQL trong c\u00e1c giai \u0111o\u1ea1n t\u00e0i ch\u00ednh, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh, v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed, c\u00e1c kho\u1ea3n thu\u1ebf, c\u00e1c kho\u1ea3n ph\u1ea3i thu\/ ph\u1ea3i tr\u1ea3 v\u00e0 k\u1ebft d\u01b0 c\u1ee7a Kinh ph\u00ed qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh &#8211; \u0111\u1ed3ng th\u1eddi xem x\u00e9t m\u1ee9c \u0111\u1ed9 chi ph\u00ed so v\u1edbi c\u00e1c ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi BQL v\u00e0 th\u00f4ng qua b\u1edfi BQT.<\/p>\n\n<p><strong>Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh &#8211; kinh ph\u00ed b\u1ea3o tr\u00ec:<\/strong> X\u00e1c nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 d\u01b0, t\u00ecnh tr\u1ea1ng gi\u1ea3i ng\u00e2n t\u1eeb C\u0110T v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 b\u1ea3o tr\u00ec t\u1eeb 2% c\u1ee7a t\u1ed5ng gi\u00e1 b\u00e1n c\u0103n h\u1ed9 m\u00e0 C\u0110T b\u00e0n giao l\u1ea1i cho BQT. Ki\u1ec3m tra vi\u1ec7c chi b\u1ea3o tr\u00ec \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 li\u00ean quan t\u1edbi qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0, bao g\u1ed3m vi\u1ec7c tu\u00e2n th\u1ee7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c HNNCC th\u00f4ng qua h\u00e0ng n\u0103m. <\/p>\n\n<p><strong>Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 chi ph\u00ed li\u00ean quan t\u1edbi Khai th\u00e1c Khu v\u1ef1c chung:<\/strong> x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c chung c\u1ee7a chung c\u01b0 v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng khai th\u00e1c khu v\u1ef1c chung \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 th\u1ebf n\u00e0o, chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0 vi\u1ec7c chuy\u1ec3n c\u00e1c thu nh\u1eadp t\u1eeb khai th\u00e1c khu v\u1ef1c chung v\u1ec1 Kinh ph\u00ed b\u1ea3o tr\u00ec ra sao, c\u0169ng nh\u01b0 c\u00e1c ng\u00e2n s\u00e1ch s\u1eed d\u1ee5ng thu nh\u1eadp n\u00e0y t\u1ea1i HNNCC. <strong> <\/strong><\/p>\n\n<p><strong>T\u01b0 v\u1ea5n thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 &amp; m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng th\u00e1ng\/ h\u00e0ng n\u0103m c\u1ee7a chung c\u01b0:<\/strong> T\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng t\u00e0i kho\u1ea3n qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh v\u00e0 t\u00e0i kho\u1ea3n kinh ph\u00ed b\u1ea3o tr\u00ec. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho Kinh ph\u00ed Qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh v\u00e0 m\u1eabu b\u00e1o c\u00e1o t\u1eeb C\u00f4ng ty Qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, thu\u1ebf cho BQT v\u00e0 b\u00e1o c\u00e1o kinh ph\u00ed b\u1ea3o tr\u00ec t\u1eeb BQT cho c\u01b0 d\u00e2n. <\/p>\n\n<h5 class=\"wp-block-heading\"><strong>2. D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd<\/strong><\/h5>\n\n<p><strong>T\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean:<\/strong> D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean cho BQT bao g\u1ed3m vi\u1ec7c tr\u1ea3 l\u1eddi b\u1eb1ng email ho\u1eb7c t\u1ea1i m\u1ed9t cu\u1ed9c h\u1ecdp online c\u00e1c c\u00e2u h\u1ecfi li\u00ean quan t\u1edbi v\u1eadn h\u00e0nh nh\u00e0 chung c\u01b0 v\u00e0 c\u00e1c c\u00e2u h\u1ecfi li\u00ean quan t\u1edbi k\u1ebf to\u00e1n\/ t\u00e0i ch\u00ednh\/ thu\u1ebf\/ lu\u1eadt li\u00ean quan t\u1edbi qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0, nh\u01b0ng kh\u00f4ng bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 m\u1ed9t ch\u1ee7 \u0111\u1ec1 c\u1ea7n nghi\u00ean c\u1ee9u chuy\u00ean s\u00e2u. M\u1ee9c ph\u00ed t\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 n\u1ed9i dung c\u1ea7n t\u01b0 v\u1ea5n. <\/p>\n\n<p><strong>Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd:<\/strong> T\u01b0 v\u1ea5n quy tr\u00ecnh t\u1ed5 ch\u1ee9c HNNCC (th\u01b0\u1eddng ni\u00ean\/b\u1ea5t th\u01b0\u1eddng), th\u1ee7 t\u1ee5c b\u1ea7u BQT, th\u1ee7 t\u1ee5c l\u1ef1a ch\u1ecdn v\u00e0 thay \u0111\u1ed5i BQL theo \u0111\u00fang nguy\u00ean t\u1eafc \u0111a s\u1ed1 v\u00e0 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n<p><strong>T\u01b0 v\u1ea5n thi\u1ebft l\u1eadp v\u00e0 r\u00e0 so\u00e1t B\u1ed9 3 Quy ch\u1ebf c\u1ed1t l\u00f5i c\u1ee7a Qu\u1ea3n tr\u1ecb nh\u00e0 chung c\u01b0 bao g\u1ed3m:<\/strong><\/p>\n\n<p>&#8211; <strong>N\u1ed9i quy chung c\u01b0:<\/strong> So\u00e1t x\u00e9t, c\u1eadp nh\u1eadt quy t\u1eafc \u1ee9ng x\u1eed, an to\u00e0n, tr\u1eadt t\u1ef1 s\u00e1t v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh v\u00e0 lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n\n<p>&#8211; <strong>Quy ch\u1ebf thu, chi t\u00e0i ch\u00ednh c\u1ee7a BQT:<\/strong> Thi\u1ebft l\u1eadp quy tr\u00ecnh thu chi, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch, h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t.<strong>  <\/strong><\/p>\n\n<p>&#8211; <strong>Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BQT:<\/strong> Ph\u00e2n \u0111\u1ecbnh nhi\u1ec7m v\u1ee5 t\u1eebng th\u00e0nh vi\u00ean, c\u01a1 ch\u1ebf h\u1ecdp, c\u00e1ch th\u1ee9c bi\u1ec3u quy\u1ebft v\u00e0 m\u1ee9c th\u00f9 lao.<\/p>\n\n<h5 class=\"wp-block-heading\"><strong>3. C\u00e1c d\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n v\u1ec1 Thu\u1ebf<\/strong><\/h5>\n\n<p><strong>Tu\u00e2n th\u1ee7 v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT):<\/strong> T\u01b0 v\u1ea5n v\u1ec1 c\u1ea5u tr\u00fac ho\u1ea1t \u0111\u1ed9ng c\u1ee7a khu chung c\u01b0 v\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai VAT; t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p cho MB v\u00e0 BOM.<\/p>\n\n<p><strong>Tu\u00e2n th\u1ee7 v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT):<\/strong> Ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c khai th\u00e1c c\u00e1c ti\u1ec7n \u00edch chung (ch\u1ecbu thu\u1ebf CIT) v\u1edbi l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a Qu\u1ef9 B\u1ea3o tr\u00ec 2% (th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf CIT) v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o thu\u1ebf CIT.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Nh\u00e0 \u1edf 2023 (s\u1ed1 27\/2023\/QH15) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2025, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh nh\u00e0 chung c\u01b0 ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. Hi\u1ec7n nay, ph\u1ea7n l\u1edbn c\u00e1c tranh ch\u1ea5p, khi\u1ebfu ki\u1ec7n t\u1ea1i chung c\u01b0 \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb: V\u1edbi kinh nghi\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[32,33],"class_list":["post-5844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu","tag-dich-vu-kiem-toan-nha-chung-cu","tag-dich-vu-tu-van-quan-tri-nha-chung-cu"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=5844"}],"version-history":[{"count":2,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5844\/revisions"}],"predecessor-version":[{"id":5847,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5844\/revisions\/5847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5843"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}