{"id":30588,"date":"2017-05-28T06:37:58","date_gmt":"2017-05-28T06:37:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30588"},"modified":"2017-05-30T07:13:04","modified_gmt":"2017-05-30T07:13:04","slug":"cong-van-so-1387tct-kk-ve-viec-kinh-doanh-khong-dung-nganh-nghe-tren-dkkd","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30588","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1387\/TCT-KK v\u1ec1 vi\u1ec7c kinh doanh kh\u00f4ng \u0111\u00fang ng\u00e0nh ngh\u1ec1 tr\u00ean \u0110KKD."},"content":{"rendered":"\n\n\n\n
\n

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

S\u1ed1: 1387\/TCT-KK<\/span>
\nV\/v k\u00ea khai n\u1ed9p thu\u1ebf GTGT.<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 04 n\u0103m 2015.<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Ng\u00e0y 06\/02\/2015 V\u1ee5 K\u00ea khai nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 297\/CT-TTr ng\u00e0y 26\/01\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh v\u1ec1 vi\u1ec7c xin \u00fd ki\u1ebfn x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc qua thanh tra thu\u1ebf t\u1ea1i C\u00f4ng ty TNHH Vinkems, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n trong th\u1eddi gian b\u1ecb t\u1ea1m \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng theo Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c t\u1ea1m \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

C\u0103n c\u1ee9, Kho\u1ea3n 1, M\u1ee5c VIII Ph\u1ea7n A Th\u00f4ng t\u01b0 s\u1ed1 157\/2007\/TT-BTC ng\u00e0y 24\/12\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u00a0quy \u0111\u1ecbnh v\u1ec1 th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf: Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec3m 1,3 \u0110i\u1ec1u 9; \u0111i\u1ec3m 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC<\/span> h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

“Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Th\u1eddi hi\u1ec7u \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3<\/span><\/i> t\u1eeb khi<\/i> \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3<\/i>, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc <\/i>“<\/span><\/span><\/p>\n

“Ho\u00e1 \u0111\u01a1n th\u00f4ng b\u00e1o kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng bao g\u1ed3m c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n: ho\u00e1 \u0111\u01a1n t\u1ef1 in do c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n kinh doanh t\u1ef1 in; ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c <\/span><\/i>c\u01a1 quan thu\u1ebf \u0111\u1eb7t in; ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh kh\u1edfi t\u1ea1o, l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt <\/i>“.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC<\/span> ng\u00e0y 15\/5\/2013; \u0110i\u1ec1u 22 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 v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n\u00a0b\u1ea5t h\u1ee3p ph\u00e1p quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

“S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u1ea3, ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/i><\/span><\/p>\n

Ho\u00e1 \u0111\u01a1n gi\u1ea3 l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n<\/span><\/i> \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n.<\/i><\/span><\/span><\/p>\n

Ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/i><\/span><\/p>\n

Ho\u00e1 \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed<\/span><\/i> d\u1ee5ng l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa; c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t\u00a0 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf). <\/i>“<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Vinkems s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n trong th\u1eddi gian c\u01a1 quan thu\u1ebf c\u00f3 Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c t\u1ea1m \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n

Giao C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn C\u00f4ng ty TNHH Vinkems v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb mua h\u00e0ng c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n thu h\u1ed3i c\u00e1c ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi vi\u1ec7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (cho thu\u00ea v\u0103n ph\u00f2ng) kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

C\u0103n c\u1ee9, <\/span>Kho\u1ea3n 14, \u0110i\u1ec1u 14, Kho\u1ea3n 1, 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012; Kho\u1ea3n 15 \u00a0\u0110i\u1ec1u 14, Kho\u1ea3n 1,2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

“14. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/i><\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y);<\/i><\/span><\/p>\n

– H\u00f3a \u0111\u01a1n<\/i>, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo), H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i. <\/i>“;<\/span><\/p>\n

“1 .C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i><\/span><\/p>\n

2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i<\/span><\/i> tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT <\/i>“<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Vinkems kinh doanh ng\u00e0nh, ngh\u1ec1 kh\u00f4ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00ec \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh n\u1ebfu tr\u01b0\u1eddng h\u1ee3p ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a C\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c ng\u00e0nh, ngh\u1ec1 b\u1ecb c\u1ea5m kinh doanh th\u00ec th\u1ed1ng nh\u1ea5t v\u1edbi \u0111\u1ec1 xu\u1ea5t t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 297\/CT-TTrng\u00e0y 26\/01\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh, c\u1ee5 th\u1ec3: ch\u1ea5p nh\u1eadn vi\u1ec7c k\u00ea khai thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u00e0nh, ngh\u1ec1 kh\u00f4ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a C\u00f4ng ty TNHH Vinkems. C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn C\u00f4ng ty b\u1ed5 sung \u00a0ng\u00e0nh, ngh\u1ec1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf bi\u1ebft v\u00e0 c\u0103n c\u1ee9 th\u1ef1c t\u1ebf h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– V\u1ee5 CS,PC, QLN – TCT;<\/span>
\n– L\u01b0u: VT, KK (3b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\n

Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 1387\/TCT-KK V\/v k\u00ea khai n\u1ed9p thu\u1ebf GTGT. H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 04 n\u0103m 2015. \u00a0 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh T\u00e2y Ninh \u00a0 Ng\u00e0y 06\/02\/2015 V\u1ee5 K\u00ea khai nh\u1eadn..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30588"}],"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=30588"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30588\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30588"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}