1. Be rAr cHiNu
TONG CgC rnUn
ceNG HoA xA Hgr cHU NcHia vrpr NAM
Dgc lip - Tg do - H4nh phric
sa,22Jo ncr-cs
V/v ThuC GTGT.
Hd N|i, ngdy jo thdng
f ndm 2014
Kinh grii: Cuc Thu5 thdnh ptrO HO Chi Minh;
mi n ,
Tong cuc ThuO nh?n dyVc c6ng vdn sd 25291CT-TTHT ngey l0l4l20l4
cira Cuc Thu6 thanh pno Ho Chf Minh vd cdng vdn sO 3038/ai-THVNDT
ngey BB|20I4 ctra Cuc Thu6 tinh Binh Ducrng vA viQc kh6u trir, hoirn thu6 gi5
tri gia tang (GTG! dAu vdo ddi v6i ho6 don mua b6n b6t dQng sAn dd duqc
b6n b6n k0 khai, nQp thu5. V6 v6n dd ndy, T6ng cuc Thu6 c6 y kitin nhu sau:
Cdn cri Kho6n 10 Di6u 7 Th6ng tu s5 2tglzTI3lTT-BTC ngdy
3lll2l20I3 cria B9 Tei chinh hudrng d6n vO gi6 tinh thu6 GTGT d6i v<ii hopt
<10ng kinh doanh b6t dQng s6n;
Can cri kho6n 3 Di6u 20 Th6ng tu s6 3gl2Tl4lTT-BTC ngdy 311312014
cria BQ Tdi chfnh hudng d6n thi hdnh Nghi dinh s6 51/20104IE-CP ngdy
141512010 vd Nghi tlinh s6 04/20I41NE-CP ngey I7l0ll20l4 cua Chinh phu
quy dinh vO ho6 don b5n hdng ho6, cung img dich vp;
"3. Trudng hqp h6a don dA lap vd giao cho ngudi mua,,dd giao hdng
h6a, cung rmg dich vu, ngudi b6n vd ngudi mua dd kO khai thu6, sau do ph6t
hiQn sai s6t thi ngudi b6n vd ngudi mua phAi lap bi6n bin ho{c co thoi thuQn
bnng vdn bin ghi 16 sai s6t, d6ng thdi ngudi b6n lAp ho6 don diAu chinh sai
s6t. HoS,dcrn ghi 16 diAu chinh.(tdng,.gi6m) s6 luqng hdng ho6, giirb6n, thu6
su6t thu6 gi5 tri gia tdng..., tr.6n thu6 gi6 tri gia ting cho ho6 dcm s6..., {y
hipu... Cdn cir viro ho6 don di6u chinh, ngudi b6n vir ngudi mua kC khai diAu
chinh doanh sO -.ra, b6n, thu6 dAu ra, dAu viro. Ho6 dcrn di6u chinh kh6ng
+ r (^
duoc ghi s6 Am (-)".
C[n cir c6c hudrng dal n€u tr6n, truong hqp Doanh nghidp tu nhAn xAy
dUlg - thuong m?i - sAn xudt mQc m! nghe Thidn.Phric (DNTN Thi6n Phric)
xu6t 02 ho6 dcrn GTGT cho C6ng ty TNHH s6n xuAt thgcrng mai Sdi.Gdn Anh
Ph6t (C6ng ty Sdi Gon Anh Phet) nQi dung chuy€n quy€n sir dpng dat 6 vd tdi
s6n g n li6n vdi d6t, trdn ho6 don DNTry Thi6n Phuc da tinh todn bQ gia tri
chuy€n quydn sri dr,rng dat d vd tdi sAn gdn li6n tr6n dAt thu6 suAt thu6 GTGT
I0% Iir kh6ng dirng quy dinh. DNTN Thi6n Phirc. vd C6ng ty Sdi Gon Anh
Ph6t thuc hi6n lAp bi6n b6n hoflc co thoA thuAn bing vdn b6n ghi 16 sai s6t
712912014 2:34:39 PM

2. d6ng thdi DNTN Thi6n Phirc lAp ho6 dcrn di6u chinh sai s6t theo quy dinh. Cdn
cir viro ho6 don diAu chinh, DNTN Thi6n Phirc vd C6ng ty Sdi Gdn Anh Ph6t
kO khai diAu chinh doanh sd -uu, b6n, thu6 ddu ra, d6u viro theo quy dinh.
-iT6ng cpc Thu€ tri loi dO c6c Cuc ThuO dugc bi6t.l.ppz
Noi nhQn: ,4ru
- Nhu tr6n;
- L6nh dao B0: Anh TuAn (d€ b6o c6o);
- Vp PC, CST - BTC;
- Cuc ThuO tinh Binh Duong;
- Vu PC, KK&KTT - TCT;
NG CVC TRrtoNG
Cao Anh TuAn
KT. TONG CVC TRuoflG
7 12912014 2.3439 PM