{"id":22909,"date":"2016-05-29T11:44:14","date_gmt":"2016-05-29T11:44:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22909"},"modified":"2016-07-13T03:42:44","modified_gmt":"2016-07-13T03:42:44","slug":"cong-van-so-1277tct-cs-vv-hoa-don-sai-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22909","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1277\/TCT-CS V\/v H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n
\nHo\u1eb7c t\u1ea3i tr\u1ef1c ti\u1ebfp\u00a0<\/span><\/i>>>>T\u1ea0I \u0110\u00c2Y<\/a><\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 1277\/TCT-CS V\/v H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/h2>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>1277\/TCT-<\/span>CS
\n<\/span>V\/v: H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span><\/i>28<\/i> th\u00e1ng <\/span><\/i>03<\/i> n\u0103m 201<\/span><\/i>6<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/b><\/span><\/p>\n<\/td>\n

– Ng\u00e2n h\u00e0ng Mizuho Bank, Ltd – Chi nh\u00e1nh H\u00e0 N\u1ed9i;
\n(\u0110\u1ecba ch\u1ec9: T\u1ea7ng 4, 63 L\u00fd Th\u00e1i T\u1ed5, ph\u01b0\u1eddng Tr\u00e0ng Ti\u1ec1n, Qu\u1eadn Ho\u00e0n Ki\u1ebfm, H\u00e0 N\u1ed9i)
\n<\/i>– C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n ng\u00e0y 3\/12\/2015 c\u1ee7a Ng\u00e2n h\u00e0ng Mizuho Bank, Ltd – Chi nh\u00e1nh H\u00e0 N\u1ed9i v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/a> ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u201c\u0110i\u1ec1u 17. X\u1eed l\u00fd thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/p>\n

\u2026<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi mua n\u1ebfu ph\u00e1t hi\u1ec7n l\u1eadp sai, ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a m\u1ed9t b\u00ean, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 mua b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c b\u1ecb \u0111\u00f2i l\u1ea1i, hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai, ho\u1eb7c h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb \u0111\u00f2i l\u1ea1i v\u00e0 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n t\u1ea1i ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ed9i dung l\u1eadp sai ho\u1eb7c l\u00fd do \u0111\u00f2i l\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ngh\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng gi\u1eefa hai b\u00ean (n\u1ebfu c\u00f3).<\/span>\u201d<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/a> ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP<\/a> ng\u00e0y 17\/1\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi<\/span>\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m<\/span> (-).\u201d<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> ng\u00e0y 27\/2\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/span> ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/strong> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111<\/span>\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111<\/span>\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i<\/span> ch\u00ednh.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 theo tr\u00ecnh b\u00e0y c\u1ee7a Ng\u00e2n h\u00e0ng Mizuho Bank, Ltd – Chi nh\u00e1nh H\u00e0 N\u1ed9i th\u00ec Ng\u00e2n h\u00e0ng c\u00f3 xu\u1ea5t 05 h\u00f3a \u0111\u01a1n ph\u00ed d\u1ecbch v\u1ee5: H\u00f3a \u0111\u01a1n s\u1ed1 0001969 MH\/15T 01GTKT2\/001 ng\u00e0y 27\/4\/2015, h\u00f3a \u0111\u01a1n s<\/span>\u1ed1 0003268 MH\/15T 01GTKT2\/001 ng\u00e0y 29\/5\/2015, H\u00f3a \u0111\u01a1n s\u1ed1 0000694 MH\/15T 01GTKT2\/001 ng\u00e0y 30\/6\/2015, H\u00f3a \u0111\u01a1n s\u1ed1 0001986 MH\/15T 01GTKT2\/001 ng\u00e0y 31\/7\/2015, H\u00f3a \u0111\u01a1n s\u1ed1 0003209 MH\/15T 01GTKT2\/001 ng\u00e0y 31\/8\/2015 cho kh\u00e1ch h\u00e0ng l\u00e0 C\u00f4ng ty TNHH K\u1ebf to\u00e1n Vina<\/span> –<\/span> Chi nh\u00e1nh H\u00e0 N\u1ed9i (mst 0312787311001), do nh\u1ea7m l\u1eabn Ng\u00e2n h\u00e0ng \u0111\u00e3 in m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a C\u00f4ng t<\/span>yTNHH K\u1ebf to\u00e1n Vina – Chi Nh\u00e1nh H\u00e0 N\u1ed9i l\u00e0 0312787311011<\/b> thay v\u00ec m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00fang l\u00e0 0312787311001<\/b> th\u00ec Ng\u00e2n h\u00e0ng v\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi Ng\u00e2n h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/strong>.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf v\u00e0 Ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean;
\n– Ph\u00f3 TCT: Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);
\n– V\u1ee5 PC-BTC;
\n– V\u1ee5 PC-TCT;
\n– L\u01b0u: VT, CS(4b).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n H\u1eefu T\u00e2n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 1277\/TCT-CS V\/v H\u00f3a \u0111\u01a1n sai m\u00e3 s\u1ed1 thu\u1ebf – K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":23143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2636,2793],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22909"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22909"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22909\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23143"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22909"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}