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  • Lap Bang Ke HH 3997

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    Alvin Phương
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    This document from the General Department of Taxation provides guidance to the Ba Ria-Vung Tau Tax Department on a company's purchase records. Specifically, it states that companies can establish purchase records for agricultural, forestry and fishery products directly purchased from producers and sold without processing. It also allows purchase records to be made for goods and services directly purchased from individuals not conducting business for resale. The document clarifies that a rubber plantation company can establish purchase records for raw rubber directly purchased from farmers and sold without processing.

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    Lap bang ke HH 3997

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    This document from the General Department of Taxation provides guidance to the Ba Ria-Vung Tau Tax Department on a company's purchase records. Specifically, it states that companies can establish purchase records for agricultural, forestry and fishery products directly purchased from producers and sold without processing. It also allows purchase records to be made for goods and services directly purchased from individuals not conducting business for resale. The document clarifies that a rubber plantation company can establish purchase records for raw rubber directly purchased from farmers and sold without processing.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Download as pdf or txt
    12 views2 pages

    Lap Bang Ke HH 3997

    Uploaded by

    Alvin Phương
    This document from the General Department of Taxation provides guidance to the Ba Ria-Vung Tau Tax Department on a company's purchase records. Specifically, it states that companies can establish purchase records for agricultural, forestry and fishery products directly purchased from producers and sold without processing. It also allows purchase records to be made for goods and services directly purchased from individuals not conducting business for resale. The document clarifies that a rubber plantation company can establish purchase records for raw rubber directly purchased from farmers and sold without processing.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    TONG CVC THUS

    CUC THUE TINH BA RIA VUNG TAU

    PHIEU XILY CONG VAN DEN


    So d6'n:

    Ngay441.4.7Z .

    So CV: ,59,9.7:76r...T.

    Ngay CV: ...WW.M3

    Lanh ciao phong 14 ten:

    Lanh dao Cuc Tht4 xir 1ST :

    Nga')W

    Nai Ltru ban chinh.

    77 /)

    e7 3 Ky ten:
    /1.C,

    CONG HOA XA HOI CHU NGHIA VIET NAM


    DO 14p - Tkr do - Hanh phtic

    BO TAI CHINH

    TONG CUC THUE

    sty 399-/-/TCT-CS
    V/v chinh sach thug TNDN.

    Ha Noi, ngay 45tha

    naVqggC THUS
    CUC THUgTiNH BA R.IA VUNG TAU

    Kinh giri: Cuc Thug tinh BA Ria Win

    0 2 -12- 2013
    VAN
    DEN

    ss
    Chu.

    2//,/

    T6ng cuc Thug than duoc cong van s6 10004/CT-TT


    Cuc Thuetinh Ba RiaT Wing Tau, ye viec lap bang ke thu mua hang hod dich vu mua
    vao. Ve vande nay, Tong cuc Thue c6 3"Tkien nhu sau:
    Tai digm 2.4, Khoan 2, Digu 6, Thong tu so 123/2012/TT-BTC ngdy 27/7/2012
    dm BO Tai chinh quy dinh khoan chi khong dirvc trir khi xac dinh thu nhap chiu thug
    quy dinh:
    "2.4. Chi phi cua doanh nghiep mua hang hod, dich vu khong c6 hod don, dirge
    phep lap Bang ke thu mua hang hod, dich vu mua vao (theo mdu so 01/TNDN kern
    theo Thong tu nay) nhung khong 14p Bang ke kern theo chirng to thanh toan cho nguoi
    ban hang, cung cap dich vutrong cac truong hop: mua hang hod la nong san, lam san,
    thuy san cua nguoi san xuat, danh bat true tiep ban ra; mua san pham thu cong lam
    bang day, coi, tre, nira, la, song, may, rom,, v6 dira, so dim hoc nguyen lieu tan dung
    nguoi san xuat thu cong khOng kinh doanh true tiep ban
    to san pham nong nghiep
    To; mua dat, dd, cat, soi ciaa nguoi dan tu khai thac true tiep ban ra; mua phe lieu dm
    nguoi true tiep thu nhat;mua do dung, tai san cua IR) gia dinh, ca nhan da qua sir dung
    tivc tiep ban ra va mot , dich vu mua cua ca nhan khong kinh doanh".
    , Can Cu quy dinh neu tren, Cong ty mua cay giOng cao su cua 110 nong dan tu san
    xuat true tiep ban ra thi dirge phep lap Bang ke thu mua hang hod, dich vu mua vao
    (theo mAu s6 01/TNDN kern theo Thong tu so 123/2012/TT-BTC ngay 27/7/2012 cua
    B6 Tai chinh).
    T6ng cue Thug thong bao de Cuc Thug tinh Ba Ria Wing Tau bigt./.)1
    Nol nhein:
    - Nhu ten;
    - Vu PC TCT;
    - Luu VT, CS (2b).c

    KT. TONG CUC TRU'ONG


    G CUC TRVONG

    Cao Anh Tu'An

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