{"id":30874,"date":"2017-09-10T07:35:45","date_gmt":"2017-09-10T07:35:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30874"},"modified":"2017-09-12T07:17:43","modified_gmt":"2017-09-12T07:17:43","slug":"cv-so-9625-ct-ttht-dieu-chinh-hoa-don-ghi-sai-ngay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30874","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 9652\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n ghi sai ng\u00e0y."},"content":{"rendered":"

Ng\u00e0y 26\/10\/2015, C\u1ee5c thu\u1ebf TP H\u1ed3 Ch\u00ed Minh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 9652\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n ghi sai ng\u00e0y. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn c\u00f9ng b\u1ea1n \u0111\u1ecdc.<\/span><\/strong><\/h1>\n\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/span>
\nC\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH
\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: 9652\/CT-TTHT<\/span>
\nV\/v: L\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/i><\/span><\/td>\n		\n

Th\u00e0nh Ph\u1ed1 H\u1ed3 Ch\u00ed Minh, ng\u00e0y 26 th\u00e1ng 10 n\u0103m 2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b>\u00a0C\u00f4ng ty TNHH TIF Vi\u1ec7t Nam<\/span>
\n\u0110\u1ecba ch\u1ec9: C\u1ee5m 1, Nh\u00f3m CN I, \u0110\u01b0\u1eddng CN11, KCN T\u00e2n B\u00ecnh, Qu\u1eadn T\u00e2n Ph\u00fa<\/span>
\nM\u00e3 s\u1ed1 thu\u1ebf: 0312871771<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n th\u01b0 s\u1ed1\u00a001\/2015-CTHCM\u00a0ng\u00e0y 13\/10\/2015 c\u1ee7a C\u00f4ng ty v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 2, Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/p>\n

\u201c2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. 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\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 (-).\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/strong>\u00a0ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/p>\n

\u201c\u2026<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\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\u00a039\/2014\/TT-BTC\u00a0<\/strong>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y trong th\u00e1ng 09\/2015 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0000010, k\u00fd hi\u1ec7u VN\/15P, M\u1eabu s\u1ed1 01GTKT3\/001, nay ph\u00e1t hi\u1ec7n ghi sai ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n, C\u00f4ng ty v\u00e0 kh\u00e1ch h\u00e0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec hai b\u00ean mua, b\u00e1n l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. C\u00f4ng ty g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p hai b\u00ean mua b\u00e1n \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/strong>.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– P.KT1;<\/span>
\n– P.PC;<\/span>
\n– L\u01b0u VT; TTHT.<\/span><\/td>\n		\n

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

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/10\/2015, C\u1ee5c thu\u1ebf TP H\u1ed3 Ch\u00ed Minh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 9652\/CT-TTHT V\/v \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n ghi sai ng\u00e0y. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn c\u00f9ng b\u1ea1n \u0111\u1ecdc. T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do –..<\/p>\n","protected":false},"author":7,"featured_media":30952,"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\/30874"}],"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=30874"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30874\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30952"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30874"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}