BQ TAI CHINH TONG CVC THUE 56: 99l, ceNG HoA xA ngr cHU NGHia u$r NAM DQc l$p - Tg - H4nh phtic rcr-oNt V/v riy quyAn l6p h6a clon Hd N1.i, ngdy &Llthdng ndm 2015 Kinh gti: Tap dodn CN Than- Khorlng s6n Viqt Nam TrA loi c6ng vdn sO SOZltfV-KT ng.ay 0210212015 cria Tflp dodn c6ng nghiQp Than- Khorlng s6n ViQt Nam (TKD dC nghf hucmg.da" trucrng hQrp "Qvi0c riy quy6n lAp h6a dcrn b6n hhng, v0 vAn dE ndy Tdng cpc Thu€ c6 ki0n nhu sau: f Tai Ditlm d Kho6n Ei6u 16 Th6ng tu s6 39l20l4lTT-BTC ngdy 3ll3l20l4 cta B0 Tdi chinh hu6ng d6n thi hdnh Nghi dinh sO SIIZOIOAID-CP ngdy 14 thfung ndm 2010 vd Nghi, dinh so 0412014ND-CP ngiry 17 thitng 01 ndm 2014 c:0.a Chinh phir quy dinh v€ ho6 clcrn brin hdng h6a, cung tmg dich vu quy dinh nhu sau: "d) Ti6u thirc "ngudi b6n hang (ky, d6ng d6u, ghi 16 hg t6n)" Trucrng hqp t|rn tru&ng dcrn vi kh6ng ky vdo ti€u thric.ngudi bdn hdng thi ph6i co gi6y riy quyAn cria thri trugng dcrn vi cho ngudi tryc ti6p b6n ky, ghi 16 hq t€n tr6n h6a dcrn vd d6ng dAu cria tO chric vdo phia tr€n bOn trSi ciatd h6a dcm." Cdn cri quy dinh n€u tr€n, trudng hqp c5c COng ty kho v$n thuQc.Tfp dodn c6ng nghiQp Than- Kho6ng s6n Viqt Nam c6 thdnh lQp citc co sd tpi nhi6u dia bdn trOn cd nu6c d6 thgc hi6n nhi€m v9 kinh doanh than cria COng ty nhung Gi6m d6c vd K6 to6n truOng cira c6c COng ty kh6ng ky vd d6ng dAu vdo ti0u thric ngudi b5n hing tr6n h6a don giao cho khSch hhng thi thqc hiQn iry quyiin cho ngudi tryc tii5p b6n ky, ghi 16 ho t€n tr€n h6a dcrn vd d6ng ddu cria C6ng ty vdo phia tr6n b€n tr6i cira td h6a dcrn giao cho kh6ch hdng theo dting hu6ng ddn tai Di6m d KhoAn DiAu 16 Thdng tu s6 39120I41TT-BTC ngdy 3111212014 cta B0 Tdi chinh n€u tr0n T6ng cqc Thu6 tr6 ldi AC f6p dodn c6ng nghiQp Than- Kho5ng sdn Viqt Nam duoc bi6t vd thuc hiQn l // Noi nhQn: - Nhu trcn; ONG CUC TRUONG p,,Q /- - Cqc Thu6 c6c tinh: Quang Ninh, Thanh H6a, Binh ThuQn; {rffi uipsc cUC TRIIoNG ao Anh Tuffn