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Knh gi: CTy TNHH Johnson & Johnson Vit Nam a ch: Lu 5, To nh Harbour View Tower, 35 Nguyn Hu, Qun 1. MST: 0310671135 Tr li vn th s JJMEDVNFIN/2012/02 ngy 20/6/2012 ca Cng ty v vic lp ho n, Cc Thu TP c kin nh sau: Cn c tit b, khon 2, iu 14, Thng t s 153/2010/TT-BTC ngy 28/09/2010 ca B Ti chnh hng dn v ho n bn hng ho, cung ng dch v: Tiu thc Tn, a ch, m s thu ca ngi bn, tn, a ch, m s thu ca ngi mua: ghi tn y hoc tn vit tt theo giy chng nhn ng k kinh doanh, ng k thu V nguyn tc khi lp ho n Cng ty phi ghi tn y hoc tn vit tt theo giy chng nhn ng k kinh doanh, ng k thu. Trng hp Cng ty theo trnh by ha n in trc tip t phn mm SWAP b gii hn 35 k t nn khng th ghi y tn Cng ty v a ch Cng ty trn ho n, th c th ghi tt nhng phi m bo vn xc nh c ng tn Cng ty, a ch ca Cng ty. Cng ty c vit tt Cng ty thnh Cty, Phng thnh P v Qun thnh Q. Cc Thu TP thng bo Cng ty bit thc hin theo ng quy nh ti vn bn quy phm php lut c trch dn ti vn bn ny. Ni nhn: TUQ.CC TRNG - Nh trn; TRNG PHNG TUYN TRUYN - P.KT2 H TR NGI NP THU - P.PC - Web cc thu - Lu (TTHT, HC). 1382-157058/12-ntran Trn Th L Nga

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B TI CHNH TNG CC THU ******* CNG HA X HI CH NGHA VIT NAM c lp T do Hnh phc *******

S: 3418/TCT-CS
V/v ha n u vo khng ghi hoc ghi sai m s thu ca n v mua hng

H Ni, ngy 22 thng 8 nm 2007

Knh gi: Cc Thu tnh Long An Tr li cng vn s 2982/CT.THDT ngy 13/7/2007 ca Cc thu tnh Long An v vic khu tr thu GTGT i vi ha n khng ghi hoc ghi sai m s thu n v mua hng, Tng cc Thu c kin nh sau: Ti im 3, mc II, phn A, Thng t s 120/2002/TT-BTC ngy 30/12/2002 ca B Ti chnh hng dn thi hnh Ngh nh s 89/2002/N-CP ngy 07/11/2002 ca Chnh ph v vic in, pht hnh, s dng, qun l ha n quy nh: 3- Ni dung ha n phi c cc ch tiu sau y th mi c gi tr php l: H, tn; a ch; m s thu (nu c), ti khon thanh ton (nu c) ca ngi mua v ngi bn; tn hng ha dch v, n v tnh, s lng, n gi, tin hng; thu sut, tin thu gi tr gia tng GTGT (nu c); tng s tin thanh ton; ch k ngi bn, ngi mua hng. Trng hp ngi mua hng khng k khi lp ha n c quy nh ti khon 1.11 mc VI Phn B Thng t ny. Ti im 1.7, Mc VI, Phn B Thng t s 120/2003/TT-BTC ngy 12/12/2003 ca B Ti chnh hng dn thi hnh Ngh nh s 158/2003/N-CP ngy 10/12/2003 ca Chnh ph quy nh chi tit thi hnh Lut thu Gi tr gia tng v Lut sa i, b sung mt s iu ca Lut thu Gi tr gia tng quy nh: 1.3- Cn c xc nh s thu u vo c khu tr theo hng dn ti im 1 mc ny l s thu GTGT ghi trn ha n GTGT ca hng ha, dch v mua vo; chng t np thu GTGT khu nhp khu; chng t np thu GTGT thay cho pha nc ngoi theo hng dn ca B Ti chnh p dng i vi cc t chc, c nhn nc ngoi hot ng kinh doanh ti Vit Nam khng thuc cc hnh thc u t theo Lut u t nc ngoi ti Vit Nam. C s kinh doanh khng c tnh khu tr thu GTGT u vo i vi trng hp: ha n GTGT s dng khng ng quy nh ca php lut nh: ha n GTGT khng ghi thu GTGT (tr trng hp c th c dng ha n GTGT ghi gi thanh ton l gi c thu GTGT); khng ghi hoc ghi khng ng tn, a ch, m s thu ca ngi bn nn khng xc nh c ngi bn; ha n, chng t np thu GTGT gi, ha n b ty xa, ha n khng (khng c hng ha, dch v km theo); ha n ghi gi tr khng ng gi tr thc t ca hng ha, dch v mua, bn hoc trao i Cn c hng dn nu trn, ha n c dng khu tr, hon thu GTGT, tnh vo chi ph hp l khi xc nh thu nhp chu thu TNDN phi c y cc ch tiu, ni dung theo quy nh. Theo nh ni dung Cc Thu hi, trng hp ha n u vo ca doanh nghip thiu ch tiu m s thu hoc ghi sai m s thu ca n v mua hng (cc ch tiu khc y theo quy nh) th ngi bn v ngi mua phi c bin bn v vic ha n ghi sai, ghi thiu ch tiu ny v ly xc nhn ca c quan thu qun l doanh nghip bn bn hng v vic k khai thu GTGT u ra cng nh iu chnh li trn bng k ha n u ra m s thu ca n v mua hng; ng thi bn bn ghi b sung m s thu ca ngi mua trn ha n v ng du ln phn sa li ny; Cn c vo h s, ha n, chng t c xc nh li gia 2 bn, c quan thu xem xt chp nhn hay khng chp nhn vic khu tr thu GTGT u vo cng nh tnh vo chi ph hp l khi xc nh thu nhp chu thu TNDN i vi s ha n ny. Tng cc Thu thng bo Cc thu bit v thc hin./. KT. TNG CC TRNG PH TNG CC TRNG

Ni nhn:
- Nh trn; - V PC; - Ban HT, PC, TTT; - Lu: VT, CS (3b).

Phm Duy Khng

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+ Ho n nh th l ho n b in thiu = > SAI. Ti iu 14Lp ho n TT 153/2010/TT-BTC : b) Tiu thc Tn, a ch, m s thu ca ngi bn, tn, a ch, m s thu ca ngi mua: ghi tn y hoc tn vit tt theo giy chng nhn ng k kinh doanh, ng k thu. Khi bn lm thng bo pht hnh ho n gi cho c quan thu ch qun + ho n ca bn sai thng tin n v bn hng so vi thng tin trn GPKKD, KThu s khng c chp nhn. Ti iu 27 - N 51/2010/N-CP quy nh v in, pht hnh , s dng v qun l ho n : iu 27. Hy ho n

1. Ho n t in b in sai, in trng, in tha phi c hy chm nht trong thi hn 30 (ba mi) ngy, k t ngy thanh l hp ng t in ho n. Bn cty bn phi lm th tc hu ton b ho n sai .Th tc, trnh t bn xem quy nh ti TT 153/2010/TT-BTC .

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