Ng\u00e0y 27\/02\/2020, C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ph\u00e1t h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 8309\/CT-TTHT \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c vi\u1ebft t\u1eaft \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p theo y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng ty TNH TNT Express WorldWide (Vi\u1ec7t Nam).
\nN\u1ed9i dung trong C\u00f4ng v\u0103n x\u00e1c \u0111\u1ecbnh: \u201cC\u00f4ng ty c\u00f3 \u0111\u1ecba ch\u1ec9 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qu\u00e1 d\u00e0i g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ecba ch\u1ec9 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y\u00a0\u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c ti\u00eau th\u1ee9c kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u1ee7, \u0111\u00fang theo quy \u0111\u1ecbnh th\u00ec\u00a0\u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 \u0111\u1ec3 s\u1eed d\u1ee5ng k\u00ea khai, h\u1ea1ch to\u00e1n\u201d.
\nN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m b, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC, c\u1ee5 th\u1ec3:
\n\u201cb) S\u1eeda\u00a0\u0111\u1ed5i,\u00a0b\u1ed5\u00a0sung \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 16 nh\u01b0 sau:
\n\u201cb)\u00a0Ti\u00eau th\u1ee9c \u201cT\u00ean,\u00a0\u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9,\u00a0m\u00e3 s\u1ed1\u00a0thu\u1ebf\u00a0c\u1ee7a ng\u01b0\u1eddi mua\u201d.
\nNg\u01b0\u1eddi b\u00e1n ph\u1ea3i ghi \u0111\u00fang ti\u00eau th\u1ee9c \u201cm\u00e3 s\u1ed1 thu\u1ebf\u201d c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n.
\nTi\u00eau th\u1ee9c \u201ct\u00ean,\u00a0\u0111\u1ecba\u00a0ch\u1ec9\u201d c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i vi\u1ebft \u0111\u1ea7y \u0111\u1ee7, tr\u01b0\u1eddng h\u1ee3p vi\u1ebft t\u1eaft th\u00ec ph\u1ea3i\u00a0\u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n\u00a0ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1\u00a0danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5\u00a0ph\u1ea7n”\u00a0l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN\u201d,\u00a0“s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi\u00a0nh\u00e1nh” th\u00e0nh\u00a0\u201cCN\u201d… nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd\u00a0thu\u1ebf\u00a0c\u1ee7a doanh nghi\u1ec7p.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng th\u00ec ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3\u00a0m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi m\u00e3 s\u1ed1 thu\u1ebf\u00a0c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.
\nTr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000\u00a0\u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i\u00a0l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1\u00a0thu\u1ebf\u00a0(n\u1ebfu\u00a0c\u00f3) th\u00ec v\u1eabn ph\u1ea3i\u00a0l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5\u00a0\u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1\u00a0\u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.
\nRi\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n\u00a0l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u\u00a0l\u1ea5y h\u00f3a\u00a0\u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i\u00a0l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a\u00a0\u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.
\nTr\u01b0\u1eddng\u00a0h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3\u00a0l\u1eadp c\u00f3\u00a0sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi\u00a0\u0111\u00fang m\u00e3 s\u1ed1\u00a0thu\u1ebf\u00a0ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean\u00a0l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i\u00a0l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3\u00a0l\u1eadp c\u00f3\u00a0sai 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\u00a029\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d
\nVi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 8309\/ CT-TTHT gi\u00fap gi\u1ea3i \u0111\u00e1p nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng vi\u1ebft h\u00f3a \u0111\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 27\/02\/2020, C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ph\u00e1t h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 8309\/CT-TTHT \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c vi\u1ebft t\u1eaft \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p theo y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng ty TNH TNT Express WorldWide (Vi\u1ec7t Nam). N\u1ed9i dung trong C\u00f4ng v\u0103n x\u00e1c \u0111\u1ecbnh: \u201cC\u00f4ng ty c\u00f3 \u0111\u1ecba ch\u1ec9 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd […]<\/p>\n","protected":false},"author":3,"featured_media":11620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=11630"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11630\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/11620"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=11630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=11630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=11630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}