BO TAL CHINE, CONG HOA XA HOI CHU NGUIA VIET NAM —- De ip - Ty do - Hanh phe 32_20NATT-BTC Ha N6i, nyay Aue thang 3 mdm 2041 BQ CONG THUONG chu THONG Tu ty6h nnn Beng dln v8 kd tgo, phat hdnh va sir dung hod don digm ti bain hing hoa, cung img dich ¥u Can cir f.uat Quan ly thud ngay 29 thing 11 nim 2006; _ Can cir Luét Ké todn ngay 17 thang 6 nfm 2003 va cde van ban hung din thi hank; Can cir Luét Giao dich dign tr ngay 29 thang 11 nam 2005, Nghi dinh 36 TIAQOTND-CP ngay 23/02/2007 vé piao dich 6a tr trong hot dog tai chiah, Nehj dink sé 35/20077NH-CP ngay 08/03/2007 v8 giao dich din tir trong, hogt dong ngin hang; Can cit Nghj dinh s6 51/2010/ND-CP ngay 14 thang $ ndm 2010 cia Chinh phd quy dinh vé hoa don ban hang héa, cung tmg dich vu; Can cit Nehi dinh s6 118/2008/ND-CP ngéy 27 thang 11 nim 2008 cia Chinh phi quy dinh chire ning, nhiém vy, quyén hun va co clu té chite eda BS Tai chinh, 86 ‘Tai chinh huéng din vé khei to, phat hank, sir dung va quin ly hoa dom dign ti khi ban hang héa, eung tmg dich vy nhu sau: Chuang I QUY DING CLLUNG Digu 1, Pham vi diéu chinh Thong tu nay hudng din vé vige khdi tao, phat hanh, str dung, quéin ly hod don dign ti khi ban hing koa, cung mg dich vu. Diéu 2, Déi trong ap dung Thong tr ny ap dung dai vei:- Té chic, ca nhan ya chon sit dung héa don dign tit khi mua ban hang héa, cung img dich vy. - Té chitc trung gian oung cfip gidi phap héa don dign wr 14 16 chire cung, cip giai phip nd tr vide khéi tgo, truyén, nhan, luru trit, phue hai théng diép dtr ligu ctia héa dom dién 14 gitta ngudsi ban hang va ngurii mua hang. - Cor quan quan ly thud cdc cdp va cae t6 chite, e& nhan o6 1ién quan dén vige khoi tao, phat hinh va sir dung h6a don dign ti. Ditu 3. Héa dun dign te 1, Hod don dign tr 1a Lip hop ede thong diép dir lig dign ub vé bin hang hod, cung img dich vu, duge Khoi tao, lip, gui, nhén, luu trv va qin ly bing phuong tign dign ti. Héa don dign tt phai dap img cic ndi dung quy dinh tai Digu 6 Thong tu nay. Hod don dign ti duge khéi tao, lap, xi ly trén hé théng méy tinh ita 18 chite di duge cp ma sé thud Ichi ban hang hoa, dich vu va duye lau tei trén may tinh iia cac bén theo guy dink eta php luat vé giao dich dign tv. Hoa don dign tir yom cae Logi: héa dom xu khdu; hoa dom gid wi gia tang; héa don ban hing; hod don khac gdm: tem, vé, thé, phiéu thu titn bao hiém.... + phiéu thu tién cude van chuyén hang khéng, ching ti thu ewoc phi van ui quée «8, chimg tir tha phi dich vy nygin hang... hinh thde va ni dung diye lap theo thing i¢ qude té vA cac quy dink cia phdp fuat of lidn quan. Ilia dom dign tt dim bao nguyén tic: xe dinh duge sé héa don theo nguyén tie lién tuc va trinh tr thoi gian. mdi sé héa dom dim bio chi duge lp vi sti dung mot lan duy nat. _ 2. 6a don di lip dudi dang gidy nhumg duge xi ly, truyén hoge tun tre bang phuong tign dign tur khéng phai 18 héa don dign tit. 3. Héa dom dién tr ed gid tri phdp ly néu théa maa dng thoi cdc diéu kign a) Cé sy dam bao di tin cy vé tinh ton ven ela théng tin chita trong hoa don dign to ti khi théng tin dirgc tg0 ra é dang cudi cling 14 héa don dign tt, Tigu chi dénh gid tinh toan ven 1a thong tin con day dil vi chwa bi thay déi, agoai nhimg thay doi vé hinh thc phat sinh trong qué trinh trao di, Ja trix nog hién th hoa don dign Ui. by Phong tin chia wong hea don dign tir cé thé truy cp, sit dung duge digi dang hod chinh khi edn thidt,Didu 4, Nguyén tie sir dung, digu kiga cia t8 chire khoi tgo hod don dign te 1. Nguyén the str dung hea don dign tir Truding hep ngudi ban Iva chon str dung héa don dign ur khi ban hang héa, cung cap dich va, ngwoi ban 06 trich nhiém théng bdo cho ngu’i mua vé dink dang ha don dign ti, eéeh thite tuyén nhn héa don dign tir gidta ngudi ban va ngudi mua (néu 16 cdch thire truyén nhan héa dom dign bir [a truyén tryc tigp tir hé théng eda mguos bin sang hg théng cua nguéi mua, hoe nguéi ban théng qua h8 théng trung gian cla t chie eung cép giai phép héa don dign tr dé lap héa don va trayén cho ngudi mua) Nguoi bin, ngwoi mua, té chite tung gian cung cap gidi phdp héa don dién nt (tnrong hep théng qua té chite trung gian) va cdc don vj cé Tién quan phai 6 thoa thuan vé yéu cau ky thudt va cde digu kign bdo dam tinh toan ven, bao mat e6 lign quan dén hod don dign ta do, 2. Diéu ki¢n ctia t8 chute khdi tao héa don. Newii bin hing héa, dich vu (sau gol chung Ja ngudi ban) khdi tao héa dom dién ta phai dip ing dieu kign sau: a) La t8 chi kinh t€ 6 fi dida kign va dang thye, hign giao djch dign ct trong Khai thué voi eo quan thug; hode 14 18 chute kink t8 08 sit dung giao dich dign ti trong hoat dong ngdn hing. b) CO dia diém, cdc duimg. truyén tai théng tin, mang thong tin, thidt bj truyén tin dap img yéu céu khai thac, kiém sodt, xt ly, st dung, bao quan va tua iit hoa dom dién tir; ¢) C6 d6i ngii ngudi thye thi di irinh dé, kha ning tvong ximg voi yéu cd dé thyc hign vigc khoi igo, lGp, st dung hoa don dign ti theo quy dinh; 4} C6 chit ky didn at theo quy dinh eta phap lugt. 4) Co phan mérm baa hang hod, dick vy két néi voi phan mém ké todn, dma bio d2 Hiéu cia hed dem dign Ur bin bing hed, cung img dich vy due ny déng, ehuyén vao phan mém (hode co so dit liu) ké toan tai théi diém lip hoa don. ©) Co cic quy tink sao liu dir Ligu, hai phue dit figu, hau it ei Tigu dap img cac yéu cau tél thigu vé chat lvgng luu trit bao pom: = Tig théng un tri dor ligu phai dap img hoge durge chimg minh la tong thich véi céc chuda mae vé hé théng lu tr dit Higu;= Co quy trink sav luu vi phue hdi dé ligu khi hé thing gap sy cd: dim héo suo lat dit lidu etia hoa don dign ti ra ode vat mang fin hogc sao luu tryc tuyén toin ba dtr Héu, pidu 5. Didu kign cia th chite trung gian cung cdp gidi phap héa don diga tir 76 chite trung gian cung cap gidi phap hée com dign tir phai dap ting cde didu kién sau: - La doanh nghiSp hoot déng tai Viet Nam « idy chimg nan ding ky i chitng dau tu hoge Gidy phép dau tur cic daanh _Vigt Nam trong finh vye eGng nghe théng tin hoge 1a ngan hang duge cung cép dich vu giao dich dign ti trong hoat ding ngan hang, - Co chuong trinh phan mém vé khoi tao, lp va truyén nhan hea don dign we dém bao héa don dién tir duge lip dap img cae ndi dung theo quy djnh tai Diéu 6 Théng tu nay. - Pi ign khai hé thing cung edp gidi phap céng nghé théng tin dé phyc vu trae déi di ligu dién ti gifts cée doanh nghiép hode pitta cée td chtre vei nhau. - C6 hé théng thiét bj, kp thugt dim bao cung cp giai phap hén don dién lr dip ting yéu cu kinh doanh va quy dinh phap brit v€ phat hnh héa don + Cé Kha nang phat hign, canh béo va mgin chin cfc tray ahép bat. hop phép, cdc hinh thie tén céng trén moi tong mang dé dim bao tinh bao mit, toan ven ella dir lidu trao déi giffa cc bén tham gia. - C6 cdc quy trinh va thye hign sao (uu dé Hiéu, sao luu true tuyén dit Tigu, khéi phue dit ligu; e6 bién phap dy phang khde phye sy cé lién quan dén viée ikhdi phye de ligu . - C6 gidi phap uu wit két qua céc lan truyén nhén gitta cdc bén tham gia giao dich; luu trie hoa dom dién ur véi yéu edu théng diép dit ligu dign tit phai duoc lum gidt trén hg thong. = Binh ky 6 thang mt lan, 4 chite trung gian eung cap gidi phdp héa don ign ta phai 6 vin ban bdo cdo cx quan thué (theo Mau sé 3 Phu luc ban hank kém theo Théng tr nay) cae ndi dung sau: dunh sich ede doanh nghiép cd sit dung gidi php héa don digo w cia t8 chite (bao gm ca nguai bin hing, nguoi mua hang); sO ngng héa don da sit dung (gém: leai hoa don, ity higu héa don, ky hide mau, sé ther ty). Didu 6. NGi dung cia hod don dign tir 1, Héa don dign tir phai 66 cdc ndi dung sav:x) Tén héa don, ky higu hda dem, ky higu mau, sé thir ty héa den: Ky higu héa don, ky higu mu, sé thir ty wén hda don thye hién thes quy dinh tai Phy luc 56.1 Thong ty sé 153/2010/IT-BTC cata BO Tai chinh. b) Tén. dia chi, ma sé thud ctia ngudi ban; ¢) Tan, dia chi, ma sé thud eta ngudi mua; d) Ten hang haa, dich vy; don vi tinh, sé Igng, don gia bang hed, dich vu; thanh tién ghi bang s6 va bang chi. db voi héa don gid tri gia ting, ngodi dong don gia 1a gid chura e@ thud iu tang, phai cd dong thud suat, thud Bid ini gia ting, tién thué gid tri gia g 86 tin phai thanh todn ghi bing sé va bing che. €) Chit kg dign tir theo quy dink cia phdp lugt ca nguai ban; ngay, thdng nim lgp va giti héa don. Chit ky ign tir theo quy dinh eda phép Iudt eta nguin mua trong truing hyp ngudi mua La don vi ké toan. 8) Hoa don duge thé hién bing tang Vial. Truong hop cin ghi thém chit nude ngoai thi chit nude ngeai duge dat hén phai trong, ngoke don ( ) hoac dat ngay cui déng tieng Viét va cé co nbd hon chit tiéng Viet. Chit s0 ghi txén hos don 18 cde chi sé tut nhidn: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9: sau cht? s6 hang nghin, trigu, ty, nghin ty, trigu ty, ty ty phai dit dau. chém ():néu cé ghi chit sé sau chit sé hang dem vj phai dt dau phdy (,) sav chit s6 hing don vj. Truémg hgp khong ed guy dinh cy thé gite ngudi,muz va ngudi bin vé gdm ngit sit dung, trong vide Jap hoa don dign tit 48 xudt khdu hing héa, dich vu thi ngén ngit doe sc dung trén hos don dign tt (héa dom xuat khdu) la tiéng Anh. Truong hop sir dung dau phn ech 12 du phay (,) sau chir sé bing nghin, Lrigu, ty, nghin ty, trigu ty, ty ty vé str dung déu chim (,) sau chir sé hing don vi 2 ghi chit sé sau chit sé hang dom vi Lhi 16 chute kho! tg0 héa don diga vu pha ghi 16 tai Thong bao phat hanh hoa don dign tir ndi dung ny. Cée néi dung quy dinh tir digm b dén diém a khoén 1 Biéu nay phai phan nh ding tinh chat, dic diém oe nginh nghé kinh doanh, xie dinh duce néi dung hoat cng kinh 1€ phat sinh, sd tién thu duge, xae dinh dirge ngwel mua hang (beg ngudi ndp tiga, nguri thy hucmg dich vu...), ngubi ban hing (hoze ngudi cung cdp dich vy...) tin hang hoa dich vu - hose néi dung thu tin. 2. Mét s6 trréng hop héa don dién tir khong co day du cac n6i dung bit bude duge the hién theo hudng, din riéng cua BO Lai chinh.Chi KHOW TAO, PHAT HANH VA SU DUNG HOA BON DIEN TH Dida 7. Kbdi tao, phat hanh hoa don dign Gr 1. Khoi tgo héa dom dién vir 1 hogt dng tao dinh dyng cho héa don, thiét 1p dy aa cic thing tin cima nguiti ban, logi héa don, ky higu héa don, dinh dang truyén ~ nhdn va [int tr héa don trude khi hin hang hod, die vy ttén phrong tign dign tir cla t6 chite kinh doanh hoge ctia cée td chire cung edp dich vu ve hod don dién tr va duge lun trit trén phuong tign dign ti cla cdc bén theo quy dinh cia phap luat, Té chite khéi tgo hée don dign br tric khi khéi tgo hoa don dién tir phai ra quyét diah dp dung hoa don dién tir git cho co quan thud quan LY trye tiép bing van ban gidy hose bing van ban dign ti giri thing qua cong théng tin dign tt cia co quam thud va chiu trach nhiém vé quyét dind nay (theo Mau sé 1 Phu Iye ban hanh kém theo Thang ur nay). Quyét dinh dp dung hod don dién tir gém cac ndi dung cha yéu sau: - Tén hé théng thiét bi (tén cée phuung tién dign tt), tén phin mém img dung diing dé khdi tao, lap hoa don dign ti Phuong tn dign a 18 phyong ign tir, kj that sé, ty sieh, tuyén dan khéng day, quang hoc, cigs ngh¢ twong ty. § phgn ky thugt hoc tén aha cung ting dich vu chiw irdch mhigm ve mat ky thudl hod dem dign ty, phin mém ting dung; - Quy trinh khéi tgo, Hip, Luan chuyén va lim tit da Tiga hod dom dign tir trong ni bd 6 chite. - Trdch nbiém eda ting 6 phan tre huge Hién quan vi ly, lun chuyén va tu brit dit ligu hoa don diga ti trong noi bo t 8 tréch nhigm cia ngudi dupe shure hign chuyén cdi héa don dién et sang hoa don gidy. 2. Phat hanh hoa dom dién tir Yrude khi sit dung héa don dign ut, 14 chite khéi tgo hoa dun didn tit phai lap Thing bio phat hanh héa don dién tt gui ca quan thué quan |y tye tip. Théng bao phit hinh héa den dign tir (theo Mau sé 2 Phu luc ban hanh kém theo ‘Théng tu nay) g6m cdc ni dung: tén dem vi phat hanh hod don dign th, ma sb thué, dia chi, diga thoai, céc Joai hod dom phat han (t2n Joai héa dem, ky hiGu héa dun, kf higu nviu s6 hoa don, ngdy bat diu sir dung, «3 frgng hda don théng hao phil hanh (3 sé... dén s6..)), ngay Jp Thdng bao phai hah: tn, ehit kycha ngudi dai dign theo phap Iuét va dau ota don vj (irveng hop gui Thing bio phat hank ti cu quan thué bing gidy): bode chit ky dita tr ctia 6 chic phat hanh (irudmg hap gui dén eo quan thué bing dudng dign ti thong qua cong théng tin dién tir cua co quan thué). Trurtsng hop cé sy thay adi dja chi kinh doanh, t6 chite khdi igo hoa don dign (4 phai git thing bdo phdt hanh hod don cho ec quan taué noi chuyén dén, trong dé néu ré sé hod don da hat hanh chur sit dung, sé tiep tue str dung. ‘Trutmg hop cé sut thay déi vd. ngi dung d& théng béo phat hanh, 18 chic, khdi tao héa don dign tir thyc hign théng bao phét hanh mdi thee huéng din tai khoan ny. TS chite khdi tao hda don dign sir phai ky sé vao héa don dién 1 miu va giti héa don dign tt mau (theo ding dinh dang gui cho ngudi mua) déa cor quan thud thoo duéng dign te Thang bao phat hanh hoa dom dign tit (khong bao gém héa don ¢ién tir mau) phai niém yt tai try sé 18 chire khoi tga hda don dign ti hodc dang tai tron trang théng tin dign tr cia t6 chite khoi tao héa dem dign tit trong thoi gian sit dung héa don dign te. 3. TO chite kink doanh ed thé ding thdi tgo ubiéu hink dure héa dom kde hau (ha don ty in, hoa dem dit in, héa don dign é) va phai thue hién thong bao phat hanh timg hinh thire héa dan thea quy dinh. Tring hgp ban hang héa, cung cap dich vy, déi voi mii lan ban hing hoa, cung cdp dich vu, t6 chae kinh doanb chi sit dung mt (01) inh thire héa don, cu thé: ndu 18 chire kink doanh sir dung héa don ur in cho Jn bén hang héa, cung cp dich vy thi khéng ding héa dam dit in, héa don dién ti cho lan ban hang héa, cung cap dich vy d6; néu si dung hoa don dién Li thi khéng sir dung. fda don uy in, hoa don dit in; néu sit dung hoa don dit in thi khong sir dung héa don dign ui, hoa der tyr in, Didu 8. Lap hoa don dign tir L, Lap héa don ign tr 1a vige thiét lap dy du ede théng tin quy dinh tai 6 Théing tr nay khi bin hang héa, dich vy trén dich dang hoa dan di duge inh thie Wp hoa don dign ti: A xac dink. Cé - Ngudi bin hing héa, dich yu (t6 chite khai tao hoa dem dién t3) thye bigs \ap héa dom dign w tai hé théng phan mém 1p héa don dign ws ca nguiri bin; - Neuét ban hing hia, dich vu (18 chife khéi tao héa don dign tit) tray cip vao chung trinh hé thing Ip héy dom dign ti cla 6 chite trang gian cung cap giai phép héa don didn ni dé khoi io va 1p hoa don dign tit.2. Giri hoa don dign ti 18 vigo eruyén dar Ligu ofia héa don tir ngudi ban hang haa, dich vu dén ngudi mus hang héa, dich vu. Cae hinh thie gui héa don dign it + Giri wyc tiép: Ngudi bin hang hea, dich vu (6 chie khai tao hoa don dign ti) thye hign lap hoa don dign t¢ tai hé théng phan mém lp héa don dién tr cla nguai ban, ky dign ny tréa hoa don va truyén trys tiép den hé théng cia nguti mua theo céch thite truyén nhan héa don dién ti da théa thugn gia hai bén, Trudng hgp nguiti mua bang héa, dich vy la don vj ké toan thi ngiéi mua ky dign tir trén héa don dign tir nhan duge va truyén hoa don dién tir cd au chix ky dién tir cd hai bén cho ngudi bin theo each thie Lruy3n nhan hoa don dign tu di théa thudn gidta hai ben. ~ Giti thong. qua té cute trung gian cung giai phap hoa dem dign ua: Nguai ban hang hoa, dich vy (ti chtre khoi tao héa don} tray cap yao chirang tinh hg théng lip hoa don dign tir cia (8 chife trong gian cung cp gial phip héa don dign ti 48 khdi to, lép héa don dign tt b&ig chirong trinh kip hoa don dién tir cla té chite trung gian cung cdp giai phap hou don dién ti hole nngui ban hang, héa, deh vy dura di Higu hia dem ign wir ¢8 dvrpe t90, wr hg théng ndi bé ca ngwbi ban vao hé thong cua té chizc trung gian cung cép gidi phip héa don dign ti 6@ giri cho nguéi mua héa don dign tir di c6 chit ky dign ti cla nguai bén thOng qua hé théng ctla £6 chife trung gian cung ep giai phap hoa don dign tr. Truéng hop nguisi mua 1a don vj ke todn, khi ahgn duye hoa don dign ve 06 chit ky dign tir eda nguiti bin, ngudi mua thye hign ky diga tir tan héa don dién & ohjn duge va girl cho nguai bein héa don dién tir e6 dé cho ky dign té tia nguoi mua va nguéi ban théng qua hé théng cia tb chée trung gion cung cap gidi phép héa don ign ti. Didu 9. Xir ly déi voi hoa don dién tw aa Hip 1, Trudng hep hoa don dign te d& lap va gti cho ngudi mua ahung chia giao hang héa. cung tng dich vy hode hoa dun dién tr a3 Jap va gui che ngwdi inva, mguéi ban va ngvdi mua chua ké khai thud, néu phat hign sai thi chi duge hay khi cé sy dng § va xdc.nhdn ca ngwii bin va ngudi mua. Vide huy héa dom dign tt cé bigu lize theo diing thei han do céc bén tham gia da thea thugn. Héa don didn tit di huy phai duce luu trit phue vu vide tra ctr cua co quan nha nude e6 tham quyén. Neudi ban thye hign 18p hoa don dign ti méi theo quy dinh tai ‘Thong tr nay dé git cho nguéi mua, trén hoa dum din ir méi phai co déng chi “héa don nay thay thé hoa don sé..., ky higu, ui ngay thang nm, 2, Tring hyp héa don 43 lap va gui cho nguii mus, 44 giao hang héa, cung img dich vu, nyuai bin vé nguéi mua di ké Khai thud, sau dé phat hién saisot thi ngudi bin va nguéi mma phéi lép van ban tha thugn co chit ky dién ti ctia cf hai bén ghi 18 sai sot, dong thai ngudi bén 1gp hoa don dién tir dieu chinh sai sot. Hod don dign tt lip sau ghi 3 digu chinh (tiny, gidun) 96 teong, hing, hod, gia bin, thué suit thue gia tri gia ting, tién thaé gid tri gia ting cho hoa den dign tt sé..., ky higu... Can ci vdo hod don dign tt digu chinh, ngudi ban va ngubi mua thye hign ké khai diéu chinh theo quy dinh cia phap tual vé quan ly thud va héa don hign hah. Hod don ¢idu chinh khong urge ghi s8 am (-). Hidu 10. Bao cdo sit dyng, iy nhiém lip hoa don dign tit Bao cao sit dung héa don dign tu va vide by nhigm lip héa den dién tit duge thus hign thee quy dink tai Thong tu s6 153/2010/TT-BTC ngay 28/9/2010 cua BO Tai chinh. Té chite khoi tao héa don dign tir duge ati bdo céo sit ‘dung, héa don diga tir theo duimy dign tir thong qua cong thong tin i quan thud, Didu 11. Lira (rd, hay va tiga hily héa dow dign tit 1 Ngwe! bén, ngwoi mua hing hed, dich vu sir dyng hoa don dign te ghi sé ké twoén, lp béo edo tai chink phai hru tit hea dem dign tir theo thé hen. quy dink eva Ludt Ké toin, Trudng hop héa don dién wr direc khdi tgo tir thang ote 18 chite trang gian cung cap gidi phép hoa don dign tir thi td cin trung gian ndy cling plidi thye bién lau te héa don dién te theo thd? han néu trén, Ngudi ban, nguoi mua 14 don vi ké toan va td chire tung gian cung cdp ii phap hoa don dign ti 06 iréch nbiém sao hu dit Hu cla hoa dom dign tir ra cede vat mang tin (vi dy nur but nhs (dis flash USB); dla CD va DVD; dia cig gan ngoai; diz cling gan trong) hoge thye higa sao lum trye tuyén dé bao vé dit Liu cis hoa don dign tt. 2. Héa don dign tir 43 lap dave Iu tit dedi dang théng digp dit ligu va phai thou man cae dieu kién sau: a) Ndi dung ciia hod don dign nt c6 thé truy efp va sir dung duge dé tham chigu khi can thié b) Nai dung cia hod don dign tit duge lun tri trong chinh khuén dang mé né duge khéi tao, gui, nhdn hode trong khudn dang cho phép thé hign chinh xe ndi dung hod don dign ti: 46; ©) Hoé don dign ti duge luu tri theo mét cach thie nhét dinh cho phep xde dinh nguén géc khdi 10, noi dén, agay git giri hode mhén hod don din ti. 3, Huy hoa don dign tu la fam cho hoa don dé khéng 6 gid sri su dyng.Tidu hiy hda don dign tir 1k Lam cho héa dom dign uir khing thé sry cAp va tham chiéu dn thdng tin chita trong nd. Hoa dom dign tir da hét thai han lu tit theo quy dinh cla Tudt Ké tod néu khong cé quyét dinh khéc cla co quan nha nudc 66 tham quyén thi duge phép tiéu buy. Vige tiéu huy héa don dign tit Kndng dirge lam anh hudng dén tinh toan ven cia cde ha don dign ny chura tien hay va phai bao dim sir hoat dong binh thuimg cia hé thong thong lin. Thd (uc Géu buy hia don dign ts due thyc hign nhw thi tue hy héa don quy dink tai Nghi dinh s6 51/2010/ND-CP ciia Chinh pha va Thang tu sé 153/2010/TT-BTC cia BS Tai chinh. ‘Trutmg hgp ngudi ban hofe nguéi mua lim mat héa don dign ti thi néu cde bén Tign quan cin luu writ hia don dudi dang thng digp dit liu thi ngudi ban hodc nguéi mua yéu cau ngudi ban, nguei mua hode ban Lien quan gui Lai hoa don dién tir. ‘Trutmy hop ngudri ban ho&e ngudi mua lim mat hda don dign ti va khong, thé lién hg voi cdc bén c6 lién quan dé duge gui lai how don thi nguéi bin, ngui mua thuc hién baa céo mit héa don theo quy dinh tai Thong tir s6 153/2010/TT- BTC ctta BO Tai chinh. Dido 12. Chuyén tir hoa don dign tir sang hoa don gidy 1. Nguyén tie chuyén di Neuii bén hing ha duge chuyén dbi ha don dign ti sang héa don gidy d& chimg minh nguén gOc xuat xir hang hod hi hink trong qua tinh luw thong va chi duuge chuyén déi mét (01) lan, Ha don diga tir chuyén di sang héa con gidy 8 ching minh nguén gde xudt xt hing héa phéi dip img céc quy dinh néu tai Khoan 2, 3, 4 Digu nay va phai cé chit ky ngudi dai dién theo phip Init cia ngutiti ban, du cla ngudri ban, Neuisi mua, ngudi bén duge chuyén déi hoa don dign tix sang hoa don gidy vu vide lu tri chimg Lir ké téan theo uy én tir chuyén €6i sang hoa don gly phye vu luu trit chimg tir ké tan phai dap img cde quy dinh néu tai Khoan 2, 3, 4 Dieu nay. 2. Diéu kiéa Hoa don dign tir chuyén sang héa dem gidy phai dip img da cde didu kién a) Phan anh tean ven néi dung cua hda don dién tu wdc; b) CO ky higu riéng xde naan da duge chuyén déi tir héa dom cién we sang hoa don gidy;c) Cé chit ky va ho tén ctia nguiai thu hién chuyén tir hoa don dign tit sang ada don gidy 3 id Uri phap ly cla cde hod dun dign tir chuyen déi Héa don dign tir chuydn adi c6 gid tri phap ly khi bao dam cae y@u clu vd tinh toda ven eda théng tin trén héa don nguéa, ky higu rigng xac nhan da drge chuyén déi vi chi ky, ho 18n ca ngudi thye hién chuyén di duge thye bign theo quy dinh cus php luat vé chuyén déi chimg tle dién tit. 4. Ky hig rléng tr8n hod don chuyén ai Ky higu rigng trén hod don chuyén déi tir hoa don dién tw sang hoa dan dang gidy bao gém day di cae théng lin sau: dong chit phan biét glia hod don ehuyén Adi va hod don dign tr gée hia dem ngudn (zhi rd “HOA DON CHUYEN DOI TU HOA BON DIEN TU"); ho va (én, chit ky eda neuii duge thye hign chuyén d6i; thdi gian thye hign chuyén ddi. Diéu 13, Kiém tra vige khdi tgo, Jip, phat hank, quan ly, str dung hod don dign tir 1. Ca quan nha nude c6 thim quyén ¢6 trich nhigm thanh wa, kiém tra, phit higm va vir Ly cde vi pham vé hod don dign tir trong hoat dong mua bin hang hod, cung img dich vu. 2, Té chite st dung hoa don dign ar khi ban hing hda, cung cdp dich va chiu sy thanh tra, kiém tra va cd trach nhiém cung edp day di dif figu cia hia dom dign ur, cdc phuong tifn Iu tet héa don dién ti clung cdc ti Tia khac cho cdc co quan nha nude ¢6 tham quyén theo quy dinh eda phap Luat, Vige thank tra, kiém tra déi vat 08 chic str dung hoa dom dign wr khi hén hang héa, cung cap dich vw duge thute hién theo quy dinh cita phap Init. Vige niém phong, tam gitt, tich thu phuemg tin dign ur dé kha tao hod don dign tit thye hién theo quy ¢ieh tai Nghi dinh sé 27/2007/ND-CP ngay 23 thang 2 nam 2007 cz Chinh phi. _. Chung TH TO CHUC THY'C BIEN pidu 14. Higu lye thi hand va t chite thue 1. Thong ur nay cé higu ye tir ngay 01/5/2011. 2. Ngodi cde ndi dung hyéng dfn cu thé tai ‘Thing tu nay, cde ni dang Khde duc thyc bign theo quy dinh tei Nghi dinh 6 S1/2610/NB-CP ngay14/05/2010 cia Chinh phi va Théng tr sé 153/2010/TT-BTC: nyay 28/9/2010 cia BG Tai chink. Trong qua trinh thus hign néu co vuong, mite, d8 aghi cde td chtte, ¢& nhan phan nh v8 BS Tai chinh dé durge murémg din giai quyét kip this. yy Notnnan: ( . KT, BY TRUONG + Thi suing Chia ph va cde PRG LICR; TH TRUONG ‘van pong 1 vd cav bn ef ings + Van phang Qude nd van phong Chu ich rue + Var phong Chinh pha, = vies Kida sét Nin din ca, = Foe An Nha dn 6 ca0: kiém ican Nia aoe: + Cae BA, ce quan ngang DG, quan thuge Chiah ps: ~ van pong Ban chi dan Trung wine vt ching, ‘han ning ~Coquan trong wom va ee din ths = UBND. 8 Tal chs Cue th, Kha bas Nha nce ce tinh. thar phé tre shuge TW: = Website Chinh ph; Cong bo: + Cuc Kigon Ira van bag (BS Tur phép): + Cae Lap doan kina té. rng cong ty nha nerd: = Cas don vi ade 38 TH chide, + Weve 89 Tal chinh Lou VE TCT VT. C5408PHY LYC 1. Mau Quyét dinh vé viée ap dung héa don dién tir (Ban him kem theo Thong tir s832./2011/TT-BTC yay 44/5/2011 ota BO Tai chink; CONG HOA XA HOI CHE NGHIA VIET NAM Dge lip - Ty do - Hanh phic Bom ¥j chi qu Tén to cle, ee ABV coe eee HRANE. QuyéT DINH CUA :ONG TY, BON VI) Vé vige p dung héa don dign ti GIAM BOC... Can ott Thong tw sé /2011/TT-BIC ngdy 2/2011 eda B6 Tai chink huéng din vé khdi tao, phat hanh va sir dung hoa don dign ur bin hang hoa, cung img dich vu; Can ett Quyét dinh thanh lap (ho3c Gidy ding ky kinh doanh) 36 ... Xet dé nghi etia ... QUYET DINH: Didu 1. Ap dung hinh thée héa don dig té trong don vj tr ngdy £20..trin co so hé thing thiét hi va ie bo phim ky thudt fig quan nu sau: - Tén he théng thiét bi (lén cde phiromg tien dién ur), én phan mém img dung ding dé khoi tao, lap hod don dign nt. - BG phn k¥ thudt hoge tén oh cung img dich vy chiu tach nhiém vé mat ky thudt hod don diga ti. phan mém ting dyng; Dieu 2. Mau cac legi hod don dign tt va mye dich st dyng eda mdi loa hoa dom (igt £é chi tide) Didu 3. Quy tink khdi 1g0, lap, ludn chuyén v4 luru ttt dtr tigu hoa dom dign ti trong ni BS 16 chuteDidu 4. ich nhigm oda timg bé phin true thude lién quan vide khéi tan, lap, xu ly, tun chuyén vd lim tir di Hu bod dom diga tt tong ol hac gim ca wich ahiém eda nguti durge che hign chuyén doi boa dem dign tt sang héa don gidy. U5. Quyét dinh nay cé hiéu tye thi hanh ke tir ngay dao cde 26 phan ké toan, bd phn bén hang. b phn kF thuat, nhige triéa khai, thye hién Quyér dink nays. 20,1 Anh chiu trach Noi nhgn: GIAM BOC + Co quan thud inte tigp quan ly (Cue, Chi IK, ding dit vd ghi v0 ho tony + Mau Edu a (dé thye hign); ~ Linh dgo dm v3, - Luu.ups off 04 iy ea ap Beggs My? TaVild OME NGIG GAIN tapy Supp “ip is wop Suey os nyo tes (5 wgyo nzp ‘unydu Suny os ayp nes (*} Keud nep gj yovo ued nEp gunip Ns my USIP Uop eOY) vop Bupy ys 29 wos 9s anya uB ap id nop Supy gs Ayo nbs () esvyo nop Sunp BS Da A Ls ia tStag “Ay mg Si4 Gy "npuar sengilu Sup os yo mus () dpyd app vy yopo upadd npp Sup ns Ly Sug, DMD ~ sonq ogy weyu dap amy wenb.o> uz 4-9 | Quapas | : . wep rea aN SSE | eae Buomgs | nba oy oe PEW a cums 8 Har ja Bie “E 20M) QS EN 'Z {¥ 44 Bug.) op BOY oF Loqy omga on ogy “| JWLNGG NOG YOU ANVH.LYHd OVa ONOWL (ytgy? tog OF OND Liar g Ary ABou LLL TOE 2E OS mi Fugys ool wey yerny UDG) 2B) USIP Bop eoy yuEy IeYd OP Buoy) nETY 'Z3. Mau Bao edo cia t6 chire trang gian cung cdp gidi phap hoa don dign ty (Phu tie ban hin kém theo Thing tu sé 32/26 142TT- BIC cua BG Tai chink) CONG HOA XA HOT CHE NGHIA VIET Nal Bee lip - Ty do- Hanh phic ‘Ten th chive: 4a sé thud: . Diu chi: Bon vi tinh, 83 “pada nghigp as dye 7 oo (poor + ee { Teatia Ks nigu mia niwdon | SV MEUHIA Tiras | DEnsh) —SOtmme | ae | Ten ch | ; I | __tind _ _ ee ee L (89 dong daw v5 he tin)