{"id":2869,"date":"2026-05-14T15:07:16","date_gmt":"2026-05-14T08:07:16","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2869"},"modified":"2026-05-14T15:07:55","modified_gmt":"2026-05-14T08:07:55","slug":"truong-hop-khong-can-cap-irc","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020"},"content":{"rendered":"<p>X\u00e1c \u0111\u1ecbnh \u0111\u00fang <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> (Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0) l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i gi\u1ea3n h\u00f3a quy tr\u00ecnh h\u00e0nh ch\u00ednh v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin c\u1ea5p IRC \u2013 m\u1ed9t quy tr\u00ecnh v\u1ed1n \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1eddi gian th\u1ea9m \u0111\u1ecbnh v\u00e0 h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p.<\/p>\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n mi\u1ec5n th\u1ee7 t\u1ee5c n\u00e0y gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111i th\u1eb3ng v\u00e0o quy tr\u00ecnh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC), ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed kh\u1edfi s\u1ef1. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p b\u1ed9 checklist t\u1ef1 ki\u1ec3m tra, b\u1ea3ng so s\u00e1nh tr\u1ef1c quan v\u00e0 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft d\u1ef1a tr\u00ean <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Dau-tu-so-61-2020-QH14-321051.aspx\" target=\"_blank\" rel=\"noopener\">Investment Law 2020<\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Cach_xac_dinh_du_an_cua_ban_co_thuoc_truong_hop_khong_can_cap_IRC_hay_khong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n c\u1ee7a b\u1ea1n c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Khi_nao_phap_luat_yeu_cau_du_an_phai_xin_IRC\" >Khi n\u00e0o ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u d\u1ef1 \u00e1n ph\u1ea3i xin IRC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Cac_nhom_truong_hop_khong_can_cap_IRC_pho_hien_nay\" >C\u00e1c nh\u00f3m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC ph\u1ed5 hi\u1ec7n nay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#1_Du_an_dau_tu_cua_nha_dau_tu_trong_nuoc\" >1. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#2_Du_an_cua_to_chuc_kinh_te_quy_dinh_tai_Khoan_2_Dieu_23_Luat_Dau_tu_2020\" >2. D\u1ef1 \u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 23 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#3_Dau_tu_theo_hinh_thuc_gop_von_mua_co_phan_mua_phan_von_gop\" >3. \u0110\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#4_Dau_tu_theo_hinh_thuc_hop_dong_BCC_giua_cac_nha_dau_tu_trong_nuoc\" >4. \u0110\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng BCC gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Bang_so_sanh_cac_truong_hop_can_IRC_va_duoc_mien_IRC\" >B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n IRC v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n IRC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Giai_dap_thac_mac_thuong_gap_ve_mien_cap_IRC_FAQs\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n c\u1ea5p IRC (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Nha_dau_tu_nuoc_ngoai_gop_von_duoi_50_phan_tram_co_can_IRC_khong\" >Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n d\u01b0\u1edbi 50 ph\u1ea7n tr\u0103m c\u00f3 c\u1ea7n IRC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Khong_co_IRC_co_mo_cong_ty_duoc_khong\" >Kh\u00f4ng c\u00f3 IRC c\u00f3 m\u1edf c\u00f4ng ty \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Nen_thuc_hien_thu_tuc_xin_IRC_truoc_hay_ERC_truoc\" >N\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin IRC tr\u01b0\u1edbc hay ERC tr\u01b0\u1edbc?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Loi_khuyen_phap_ly_de_toi_uu_quy_trinh_dau_tu\" >L\u1eddi khuy\u00ean ph\u00e1p l\u00fd \u0111\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh \u0111\u1ea7u t\u01b0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Luu_y_ve_nganh_nghe_kinh_doanh_va_truong_hop_khong_can_cap_IRC\" >L\u01b0u \u00fd v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/truong-hop-khong-can-cap-irc\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_du_an_cua_ban_co_thuoc_truong_hop_khong_can_cap_IRC_hay_khong\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n c\u1ee7a b\u1ea1n c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC hay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2872\" aria-describedby=\"caption-attachment-2872\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2872\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong.jpg\" alt=\"Ca\u0301ch xa\u0301c \u0111i\u0323nh du\u031b\u0323 a\u0301n cu\u0309a ba\u0323n co\u0301 thuo\u0323\u0302c tru\u031bo\u031b\u0300ng ho\u031b\u0323p kho\u0302ng ca\u0302\u0300n ca\u0302\u0301p IRC hay kho\u0302ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-du-an-cua-ban-co-thuoc-truong-hop-khong-can-cap-IRC-hay-khong-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2872\" class=\"wp-caption-text\">Ca\u0301ch xa\u0301c \u0111i\u0323nh du\u031b\u0323 a\u0301n cu\u0309a ba\u0323n co\u0301 thuo\u0323\u0302c tru\u031bo\u031b\u0300ng ho\u031b\u0323p kho\u0302ng ca\u0302\u0300n ca\u0302\u0301p IRC hay kho\u0302ng<\/figcaption><\/figure>\n<p>\u0110\u1ec3 bi\u1ebft ch\u00ednh x\u00e1c d\u1ef1 \u00e1n c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 hay kh\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m tra nhanh qua b\u1ed9 khung ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li><strong>Ch\u1ee7 th\u1ec3 \u0111\u1ea7u t\u01b0:<\/strong> N\u1ebfu b\u1ea1n l\u00e0 c\u00e1 nh\u00e2n qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 100 ph\u1ea7n tr\u0103m v\u1ed1n n\u1ed9i \u0111\u1ecba, d\u1ef1 \u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ee7 t\u1ee5c n\u00e0y.<\/li>\n<li><strong>T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n n\u01b0\u1edbc ngo\u00e0i:<\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n FDI nh\u01b0ng t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi 50 ph\u1ea7n tr\u0103m v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t t\u1ea1i \u0110i\u1ec1u 23, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> v\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc.<\/li>\n<li><strong>H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee5 th\u1ec3:<\/strong> N\u1ebfu b\u1ea1n th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n v\u00e0o c\u00f4ng ty Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 s\u1eb5n thay v\u00ec th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ed9c l\u1eadp, b\u1ea1n th\u01b0\u1eddng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo \u0110i\u1ec1u 26 thay v\u00ec xin IRC.<\/li>\n<li><strong>Lo\u1ea1i h\u00ecnh h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c:<\/strong> Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng BCC nh\u01b0ng c\u00e1c b\u00ean tham gia \u0111\u1ec1u l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc, d\u1ef1 \u00e1n \u0111\u00f3 s\u1ebd thu\u1ed9c di\u1ec7n mi\u1ec5n c\u1ea5p IRC.<\/li>\n<li><strong>Ph\u1ea1m vi v\u00e0 quy m\u00f4 d\u1ef1 \u00e1n:<\/strong> D\u1ef1 \u00e1n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i xin quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 t\u1eeb Qu\u1ed1c h\u1ed9i, Th\u1ee7 t\u01b0\u1edbng ho\u1eb7c UBND c\u1ea5p t\u1ec9nh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_phap_luat_yeu_cau_du_an_phai_xin_IRC\"><\/span>Khi n\u00e0o ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u d\u1ef1 \u00e1n ph\u1ea3i xin IRC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n n\u1eafm r\u00f5 ph\u1ea1m vi b\u1eaft bu\u1ed9c c\u1ee7a v\u0103n b\u1ea3n n\u00e0y. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u00e0 v\u0103n b\u1ea3n ghi nh\u1eadn th\u00f4ng tin \u0111\u0103ng k\u00fd c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean t\u00ecm hi\u1ec3u k\u1ef9 <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/khi-nao-can-xin-irc\/\">khi n\u00e0o c\u1ea7n xin IRC<\/a> \u0111\u1ec3 chu\u1ea9n b\u1ecb l\u1ed9 tr\u00ecnh ph\u00f9 h\u1ee3p.<\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 37 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 chu\u1ea9n b\u1ecb <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/ho-so-xin-cap-giay-chung-nhan-dau-tu\/\">h\u1ed3 s\u01a1 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0<\/a> bao g\u1ed3m c\u00e1c nh\u00f3m sau:<\/p>\n<ol>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m c\u00e1 nh\u00e2n qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 23, bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i n\u1eafm gi\u1eef tr\u00ean 50 ph\u1ea7n tr\u0103m v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu m\u00e0 n\u01b0\u1edbc ngo\u00e0i n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Cac_nhom_truong_hop_khong_can_cap_IRC_pho_hien_nay\"><\/span>C\u00e1c nh\u00f3m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC ph\u1ed5 hi\u1ec7n nay<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng cho ph\u00e9p doanh nghi\u1ec7p t\u1eadp trung v\u00e0o th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC). \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean ph\u00e2n bi\u1ec7t r\u00f5 <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/irc-va-erc-khac-nhau-the-nao\/\">IRC v\u00e0 ERC kh\u00e1c nhau th\u1ebf n\u00e0o<\/a> nh\u1eb1m r\u00fat ng\u1eafn th\u1eddi gian chu\u1ea9n b\u1ecb t\u1eeb 15 \u0111\u1ebfn 30 ng\u00e0y l\u00e0m vi\u1ec7c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft cho t\u1eebng nh\u00f3m thu\u1ed9c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Du_an_dau_tu_cua_nha_dau_tu_trong_nuoc\"><\/span>1. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 37 Lu\u1eadt \u0110\u1ea7u t\u01b0, d\u1ef1 \u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p IRC. Nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc bao g\u1ed3m c\u00e1 nh\u00e2n c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng c\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng. Nh\u00f3m n\u00e0y ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh tr\u00ean ERC t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh thu\u1ed9c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/p>\n<figure id=\"attachment_2870\" aria-describedby=\"caption-attachment-2870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2870\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay.jpg\" alt=\"Ca\u0301c nho\u0301m tru\u031bo\u031b\u0300ng ho\u031b\u0323p kho\u0302ng ca\u0302\u0300n ca\u0302\u0301p IRC pho\u0302\u0309 hie\u0323\u0302n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-nhom-truong-hop-khong-can-cap-IRC-pho-hien-nay-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2870\" class=\"wp-caption-text\">Ca\u0301c nho\u0301m tru\u031bo\u031b\u0300ng ho\u031b\u0323p kho\u0302ng ca\u0302\u0300n ca\u0302\u0301p IRC pho\u0302\u0309 hie\u0323\u0302n nay<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_Du_an_cua_to_chuc_kinh_te_quy_dinh_tai_Khoan_2_Dieu_23_Luat_Dau_tu_2020\"><\/span>2. D\u1ef1 \u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 23 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 nh\u00f3m doanh nghi\u1ec7p FDI c\u00f3 t\u1ef7 l\u1ec7 v\u1ed1n ngo\u1ea1i th\u1ea5p. C\u1ee5 th\u1ec3, c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1eafm gi\u1eef tr\u00ean 50 ph\u1ea7n tr\u0103m v\u1ed1n \u0111i\u1ec1u l\u1ec7 s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc.<\/p>\n<p>Khi tri\u1ec3n khai d\u1ef1 \u00e1n m\u1edbi, nh\u00f3m n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u00e0 so\u00e1t k\u1ef9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u00e0 danh m\u1ee5c ng\u00e0nh ngh\u1ec1 h\u1ea1n ch\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Dau_tu_theo_hinh_thuc_gop_von_mua_co_phan_mua_phan_von_gop\"><\/span>3. \u0110\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thay v\u00ec thi\u1ebft l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u00e0n to\u00e0n, nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c M&amp;A. Trong k\u1ecbch b\u1ea3n n\u00e0y, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> v\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc thay th\u1ebf sau:<\/p>\n<ul>\n<li><strong>Th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n:<\/strong> Nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n theo \u0110i\u1ec1u 26 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u1ebfu doanh nghi\u1ec7p m\u1ee5c ti\u00eau kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c vi\u1ec7c g\u00f3p v\u1ed1n l\u00e0m t\u0103ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i l\u00ean tr\u00ean 50 ph\u1ea7n tr\u0103m.<\/li>\n<li><strong>Ghi nh\u1eadn tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh:<\/strong> Sau khi ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng tr\u1ef1c ti\u1ebfp tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Dau_tu_theo_hinh_thuc_hop_dong_BCC_giua_cac_nha_dau_tu_trong_nuoc\"><\/span>4. \u0110\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng BCC gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) l\u00e0 h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n. C\u1ea7n l\u01b0u \u00fd s\u1ef1 kh\u00e1c bi\u1ec7t quan tr\u1ecdng v\u1ec1 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng BCC n\u1ed9i \u0111\u1ecba:<\/strong> N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc, d\u1ef1 \u00e1n n\u00e0y thu\u1ed9c di\u1ec7n mi\u1ec5n IRC.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng BCC c\u00f3 v\u1ed1n ngo\u1ea1i:<\/strong> Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng BCC c\u00f3 s\u1ef1 tham gia c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, d\u1ef1 \u00e1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p IRC theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_truong_hop_can_IRC_va_duoc_mien_IRC\"><\/span>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n IRC v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n IRC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 c\u00e1i nh\u00ecn tr\u1ef1c quan, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p ngh\u0129a v\u1ee5 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u0110\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0<\/th>\n<th style=\"text-align: center;\">C\u00f3 c\u1ea7n IRC kh\u00f4ng?<\/th>\n<th style=\"text-align: center;\">Th\u1ee7 t\u1ee5c tr\u1ecdng t\u00e2m thay th\u1ebf<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">C\u00e1 nh\u00e2n ho\u1eb7c T\u1ed5 ch\u1ee9c Vi\u1ec7t Nam (100% v\u1ed1n)<\/td>\n<td style=\"text-align: center;\">Are not<\/td>\n<td style=\"text-align: center;\">C\u1ea5p ERC tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u00f2ng \u0110KKD<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Th\u00e0nh l\u1eadp c\u00f4ng ty FDI m\u1edbi (tr\u00ean 50% v\u1ed1n ngo\u1ea1i)<\/td>\n<td style=\"text-align: center;\"><strong>Have<\/strong><\/td>\n<td style=\"text-align: center;\">C\u1ea5p IRC tr\u01b0\u1edbc l\u00e0m ti\u1ec1n \u0111\u1ec1 c\u1ea5p ERC<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">G\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n v\u00e0o c\u00f4ng ty c\u00f3 s\u1eb5n<\/td>\n<td style=\"text-align: center;\">Are not<\/td>\n<td style=\"text-align: center;\">\u0110\u0103ng k\u00fd g\u00f3p v\u1ed1n theo \u0110i\u1ec1u 26 Lu\u1eadt \u0110\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Doanh nghi\u1ec7p FDI s\u1edf h\u1eefu d\u01b0\u1edbi 50% v\u1ed1n ngo\u1ea1i<\/td>\n<td style=\"text-align: center;\">Th\u01b0\u1eddng kh\u00f4ng<\/td>\n<td style=\"text-align: center;\">Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1ed9i \u0111\u1ecba<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">H\u1ee3p \u0111\u1ed3ng BCC c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i<\/td>\n<td style=\"text-align: center;\"><strong>Have<\/strong><\/td>\n<td style=\"text-align: center;\">C\u1ea5p IRC cho d\u1ef1 \u00e1n theo h\u1ee3p \u0111\u1ed3ng BCC<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">D\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n Ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0<\/td>\n<td style=\"text-align: center;\">T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<td style=\"text-align: center;\">Quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>B\u1ea3ng 1: Ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo \u0111\u1ed1i t\u01b0\u1ee3ng tham gia \u0111\u1ed1i v\u1edbi c\u00e1c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>.<\/em><\/p>\n<p>Sau khi xem x\u00e9t b\u1ea3ng tr\u00ean, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd r\u1eb1ng ngay c\u1ea3 khi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy ho\u1ea1ch s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u00f4i tr\u01b0\u1eddng, ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y v\u00e0 c\u00e1c gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_thuong_gap_ve_mien_cap_IRC_FAQs\"><\/span>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n c\u1ea5p IRC (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i khi tra c\u1ee9u v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n gi\u1ea3m Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong>:<\/p>\n<section><summary><h3 ><span class=\"ez-toc-section\" id=\"Nha_dau_tu_nuoc_ngoai_gop_von_duoi_50_phan_tram_co_can_IRC_khong\"><\/span>Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n d\u01b0\u1edbi 50 ph\u1ea7n tr\u0103m c\u00f3 c\u1ea7n IRC kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">C\u00e2u tr\u1ea3 l\u1eddi th\u00f4ng th\u01b0\u1eddng l\u00e0 kh\u00f4ng. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n theo \u0110i\u1ec1u 26 Lu\u1eadt \u0110\u1ea7u t\u01b0 \u0111\u1ec3 ghi nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp tr\u00ean ERC c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ri\u00eang \u0111\u1ec3 xin IRC.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Khong_co_IRC_co_mo_cong_ty_duoc_khong\"><\/span>Kh\u00f4ng c\u00f3 IRC c\u00f3 m\u1edf c\u00f4ng ty \u0111\u01b0\u1ee3c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Ho\u00e0n to\u00e0n c\u00f3 th\u1ec3, n\u1ebfu b\u1ea1n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC \u0111\u00e3 n\u00eau \u1edf tr\u00ean (v\u00ed d\u1ee5 nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc ho\u1eb7c doanh nghi\u1ec7p FDI c\u00f3 v\u1ed1n ngo\u1ea1i th\u1ea5p). Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC) l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t ghi nh\u1eadn t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 quy\u1ec1n kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Nen_thuc_hien_thu_tuc_xin_IRC_truoc_hay_ERC_truoc\"><\/span>N\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin IRC tr\u01b0\u1edbc hay ERC tr\u01b0\u1edbc?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (nh\u01b0 th\u00e0nh l\u1eadp m\u1edbi c\u00f4ng ty FDI s\u1edf h\u1eefu tr\u00ean 50 ph\u1ea7n tr\u0103m v\u1ed1n), tr\u00ecnh t\u1ef1 b\u1eaft bu\u1ed9c l\u00e0 xin c\u1ea5p IRC tr\u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00e1p l\u00fd, sau \u0111\u00f3 m\u1edbi d\u00f9ng b\u1ea3n sao IRC \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 xin c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC).<\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Loi_khuyen_phap_ly_de_toi_uu_quy_trinh_dau_tu\"><\/span>L\u1eddi khuy\u00ean ph\u00e1p l\u00fd \u0111\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c n\u1eafm r\u00f5 d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> hay kh\u00f4ng mang l\u1ea1i l\u1ee3i th\u1ebf r\u1ea5t l\u1edbn v\u1ec1 t\u1ed1c \u0111\u1ed9 tri\u1ec3n khai. Tuy nhi\u00ean, ranh gi\u1edbi gi\u1eefa vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 IRC c\u00f3 th\u1ec3 thay \u0111\u1ed5i d\u1ef1a tr\u00ean c\u1ea5u tr\u00fac v\u1ed1n ho\u1eb7c khi c\u00f3 nhu c\u1ea7u n\u1ed9p <a title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/ho-so-dieu-chinh-giay-chung-nhan-dang-ky-dau-tu\/\">h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0<\/a> sau n\u00e0y.<\/p>\n<p>Theo kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i <strong>MAN &#8211; Master Accountant Network<\/strong>, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7:<\/p>\n<ol>\n<li><strong>R\u00e0 so\u00e1t danh m\u1ee5c h\u1ea1n ch\u1ebf:<\/strong> Ki\u1ec3m tra k\u1ef9 Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i t\u1ed1i \u0111a cho ph\u00e9p \u0111\u1ed1i v\u1edbi t\u1eebng m\u00e3 ng\u00e0nh kinh doanh c\u1ee5 th\u1ec3.<\/li>\n<li><strong>\u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n ERC:<\/strong> H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ed3ng b\u1ed9 v\u1edbi ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 d\u1ef1 \u00e1n c\u00f3 thu\u1ed9c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> hay kh\u00f4ng.<\/li>\n<li><strong>Th\u1ee7 t\u1ee5c h\u1eadu ki\u1ec3m:<\/strong> Mi\u1ec5n IRC kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"Luu_y_ve_nganh_nghe_kinh_doanh_va_truong_hop_khong_can_cap_IRC\"><\/span>L\u01b0u \u00fd v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Ngay c\u1ea3 khi d\u1ef1 \u00e1n kh\u00f4ng y\u00eau c\u1ea7u IRC, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c b\u1ecf qua c\u00e1c gi\u1ea5y ph\u00e9p con ho\u1eb7c vi ph\u1ea1m t\u1ef7 l\u1ec7 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i t\u1ed1i \u0111a c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi v\u1eadn h\u00e0nh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u1ef1 \u00e1n c\u00f3 thu\u1ed9c <strong>tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC<\/strong> hay kh\u00f4ng l\u00e0 b\u01b0\u1edbc \u0111i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t trong qu\u1ea3n l\u00fd d\u00f2ng v\u1ed1n v\u00e0 k\u1ebf ho\u1ea1ch kinh doanh. Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 \u0111\u00e3 m\u1edf ra nhi\u1ec1u c\u01a1 ch\u1ebf th\u00f4ng tho\u00e1ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n FDI quy m\u00f4 nh\u1ecf v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp.<\/p>\n<p>N\u1ebfu qu\u00fd nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn c\u00f2n b\u0103n kho\u0103n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u1ea5u tr\u00fac v\u1ed1n \u0111\u1ec3 t\u1ed1i \u01b0u th\u1ee7 t\u1ee5c, h\u00e3y li\u00ean h\u1ec7 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn nh\u01b0 <strong>MAN &#8211; Master Accountant Network<\/strong>. Ch\u00fang t\u00f4i s\u1ebd h\u1ed7 tr\u1ee3 ki\u1ec3m tra ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c, gi\u00fap d\u1ef1 \u00e1n c\u1ee7a b\u1ea1n v\u1eadn h\u00e0nh \u0111\u00fang lu\u1eadt v\u00e0 b\u1ec1n v\u1eefng ngay t\u1eeb giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u.<\/p>\n<div id=\"ftwp-postcontent\">\n<p><b>Contact information for MAN \u2013 Master Accountant Network<\/b><\/p>\n<ul>\n<li aria-level=\"1\">Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Content production is overseen by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a>, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>X\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n c\u1ea5p IRC (Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0) l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i gi\u1ea3n h\u00f3a quy tr\u00ecnh h\u00e0nh ch\u00ednh v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,124],"tags":[],"class_list":["post-2869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-phep-thanh-lap-doanh-nghiep"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2869"}],"version-history":[{"count":2,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2869\/revisions"}],"predecessor-version":[{"id":2874,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2869\/revisions\/2874"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2871"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}