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B0 TAI CHINH TONG eve THUE
S6: J.61 /TCT-CS
V/v mu hoa don ti;r in
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CO.NG HOA xA HO.I CHU NGHiA VIE.T NAM
I>Qc lp - Tl! do - Hnh phuc
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Ha N9i, ngay ,tf thang 1 nam 2014.
Kinh gui: C\lc ThuS tinh Nam Dinh.
Tra lm cong van s6 3172 / CT - HCQTTVAC ngay 28/10/2013 cua C\lc Thus tinh Nam Dinh vs vic su d\mg mfiu hoa don tv in, T6ng C\lc Thus c6 y kiSn nhu sau:
Ti diSm c khoan 1 DiSu 4 va khoan 2 DiSu 6 Thong tu s6 64 / 2013 / TT BTC ngay 15/5/2013 cua B9 Tai chinh hu6ng dfin thi hanh Nghi dinh s6 51 / 201O / ND - CP ngay 14/5/2010 cua Chinh phu quy dinh vS hoa don ban hang hoa, cung (mg djch V\l c6 quy dinh:
"c) Ten lien h6a don
Lien h6a don la cac ta trong cling m9t s6 h6a don. M6i s6 hoa don phai c6 tir 2 lien tr& Ien va t6i da khong qua 9 lien, trong d6:
+ Lien 1: Luu.
+ Lien 2: Giao cho nguai mua.
Cac lien tir lien thu 3 tra di duqc dt ten theo cong dl,lng C\l thS ma nguai to hoa don quy ditili. Rieng hoa don do ca quan thus cp le phai c6 3 lien, trong
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"2. T6 chuc duqc to h6a don tv in su dl,lng chuong trinh tµ in hoa don tir
cac thiSt bi tin h9c, may tinh tiSn hoc cac loi may khac dam bao nguyen tc:
- Vic danh s6 thu tv tren hoa don duqc thvc hin t\l' d()ng. M6i lien cua m9t s6 hoa don chi duqc in ra m9t lcln, nSu in ra tir lcln thu 2 tr& di phai thS hin la ban sao (copy)."
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Can cu quy djnh neu tren, T6ng Cl,lC Thus th6ng nht v6i y kiSn XU ly cua Cl,lc ThuS tinh Nam Dinh ti cong van s6 3172 / CT - HCQTTVAC ngay 28/10/2013 la: d6i v6i hoa don GTGT tµ in m6i lien cua m9t hqa don chi duqc in m()t lcln, nhu vy mfiu hoa don GTGT tv in cua don vi khong c6 ten lien hoa don : "Lien: copy 2: Giao cho khach hang" la ban (copy) la khong dung v6i quy dinh ti Thong tu s6 64 / 2013 / TT - BTC .
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T6ng C\lC ThuS c6 y kiSn dS C1,1c ThuS tinh Nam Dinh duqc biSt va hu6ng dfin thvc hin./.fi.,;w'
Noi nhf.m: ll
Nhu t'ren;
Vµ PC (BTC);
Vµ PC (TCT); /
Website Tbng Cl,lc Thu;
- Luu: VT, CS(3b) 1