BQ TAI CHINH CQNG HOA XA HQI CHU NGHIA VI$T NAM D(ic 16p - Ttr do - Mph phfic

se: 228/2009/TT-BTC

Chugn•

doi vi bao hanh san phAm, hang hofi, &Ong trinh xiy lip tai doanh nghi6p

- Can cir Luat chirng khoan;

▪Can cu Nghi dinh so 118/2008/ND-CP ngay 27/11/2008 dm Chinh phit quy dinh ve ch*c hang, nhiem vu, quyen han va co eau to chirc cua BO Tai chinh;

- Can cir Nghi dinh so 124/2008/ND-CP ngay 11/12/2008 dm Chinh ph* quy dinh chi tiet va huoing clan thi hanh mot se,' dieu cua Luat Thue thu nhap doanh nghiep;

- Can cir Nghi dinh se 09/2009/ND-CP ngay 5/2/2009 dm Chinh ph* ban hanh Quy the quan 117 tai chinh cua &Ong ty nha nu6c va quan 15/ von nha nuot dau to vao doarih nghiep khac;

BO Tai chinh hu6ng dan viec trich lap va su dung cac khoan du phong giam gia hang tan kho, dv phong tan that cac khoan dau to tai chinh, dy.phong no phai thu kho dal va dy phong bao hanh san pham, hang hod, c8ng trinh xay lap tai doanh nghiep nhu sau:

PhAn I. NHONG QUY DINTH CHUNG

Dieu 1. Doi tucmg ap dung:

Cac to chirc hoat &Ong san xuat, kinh doanh hang hoa, (Lich vu c6 thu nhap chin thue theo quy dinh ctia phap luat Via Nam (sau day gyi la doanh nghiep).

1. Doi v6i cac doanh nghiep dugc thanh lap tren co sa cac Hiep -dinh ky gala Chinh phu nuocc COng hoa xa hOi chu nghia Via Nam va Chinh phu nuerc rigoaL neu Hiep dinh c6 cac quy dirt ye trich lap va sir dung cac khoin dy phOng khac yeti huorig dan tai Thong to nay, thi thyc hien theo quy dinh cua Hiep dinh do.

Ha NOI, ngaprIF-12--tthin; H tic A\ C. VAN

int TiNi I DONS NAl

THONG VAN 18 -12- 21109

gram g tang tan kho, tan that cac khoan dAffttrtai-chtithrmy 6

t r ! 1 lac Hung din the d6 trick I6p vi sir dung4Odwan ph—fi

2. Viec trich lap dy ph6ng cua cac To 44i

tin dung thyc hien theo quy dinh tai van ban huOng dan che dOftai chinhkol veri cac TO chirc tin dung.

Dieu 2. Giai thich tix net:

1. Dv phi:mg giam gia hang tan kho: la dv phong phan gia tri bi Mn that do gia vat tu, thanh pham, hang boa ton kho bi giam. •

2. Du phong Mn thAt cac khoan dau tu chinh: IA dv phong plan gia tri bi ton that do cac loci chung khoan dau tu cua doanh nghiep bi giam gid; gia tri cac khoan dau tu tai chinh bi ton that do to chic kinh to ma doanh nghiep dang dau to vao bi

3. Dv phong nq phai thu kh6 den: la dv phong phan gia tri bi Mn that caa cac khoan ng phai thu qua han thanh toan, ng phai thu chua qua han nhung co the Ichong doi dugc do Ichach nq IchOng co kha nAng thanh toan.

4. Dv phong bao hank san phAm, hang hoa, cong trinh xay lap: IA dv phong chi phi cho nhung san pham, hang hod, ding trinh xay lap an , da ban, da b giao cho nguai mua nhung doanh nghiep van co nghla vv phai tiep tvc siva chfra, hoan thin theo hop dung hoac cam ket \fad khkh hang.

Dieu 3. Nguyen tac chung trong trich lap cac khoin du phong.

1. Cac khoan dv phong neu tai diem 1, 2, 3, 4 Dieu 2 ThOng tu nay dugc trich truck vao chi phi hoat dOng kinh doanh nam bao cao caa doanh nghiep, giftp cho doanh nghiep co ngu6n tai chinh de ba dap ton that c6 the xay ra trong nam k8 hoach, nham bao toan von kinh doanh; dam bao cho doanh nghiep phan anh gia tri vat tu hang hoa ton kho, cac khoan dau tu tai chinh khong cao Iran gia ca tren thi truong va gia tri cua cac khoan ng phai thu kheing cao han gia tri co th8 thu hai dugc tai thai diem lap bao cao tai chinh.

, 2. Thai diem lap va hoan nhap cac khoan du phong la thoi diem cu6i ky ko toan nam. Tnramg hop doanh nghiep dugc BO Tai chinh chap thuan ap Mpg nam tai chinh khac yeti nam throng lich (bat dau tir ngay 1/1 va ket thirc 31/12 hang nam) thi than diem lap va hohn nhap cac khoan dv phong la ngay can cong cua nam tai chinh.

Doi voi cac doanh nghiep niem yet Wen thi truamg chung khoan phai lap bao cao tai chinh giaa nit do, thi duct trich lap va hoan nhap dv phong a ca thai diem lap bao cao tai chinh glib nion de).

3. Doanh nghiep phai xay Mpg co the ve quan ,11, vat tu, hang h6a, quan 13% cong ng de han ch8 cac rai ro trong kinh doanh. Doi yeti cong ng, hang hoa, quy the phai xac dinh ro trach nhiem cua timg 130 phan, timg nguai trong viec theo den, quanls% hang hoa, thu hOi cong nq.

Nghiem cam doanh nghiep loi dung viec trich lap dkr phong 'de tinh th8m vao chi phi cac khoan dv phong Ichong c6 &X can dr nham lam giam nghta vv

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tiOp ngfin sach. Nhung doanh nghiep co tinh vi pham se bi xir phat nhu hanh vi tan thug theo quy dinh cua phap luat hien hanh.

4. Doanh nghiep phai lap Hai dang de tharn dinh mire trich lap cat khoan dg phong va xir ly ton that dive to cita vat to hang h6a ton kho, cac khoan dau to tai chinh, cac khoan ng khong có Icha rang thu hal theo -quy dinh tai Th6ng to nay va van ban phap luat khac c6 lien quan.Rieng , viec trich lap dg phong chi phi bao hanh san pham, hang boa, ding trinh xay lap thi thtic hien theo hop thing hoac cam ket voi khach hang.

Thanh phan Hqi dang gam: Tang giam doc (hoac Giam dOc), Ke toan truenig, cac twang phong, ban c6 lien quan va mat so chuyen gia (neu can). Tong giam doe (hoac Giam doe) doanh nghiep quyet dinh thanh lap Hai dog.

Phan II. TRICH LAP VA STY DWG CAC KHOAN PHONG

Can cu vito bien clang thgc to ve gia hang tan kho, gia chimg khoan, gia tri cac khoan to tai chinh, ng phai thu kh6 doi va cam ket bao hanh san pham, hang hoa, doanh nghiep chu dang xac dinh mire trich lap, sir dgng tong khoan dg phong ding muc ditch va xir 15/ theo cac quy dinh cg the clued day:

Dieu 4. Dg phong giam gia hang tan kho.

1. Doi tugng lap dtr phong bao gam nguyen vat lieu, dung , cg ding cho san xuat, v8t,tu, hang hoa, thanh pham ton kho (gam ca hang ton kho hit hong, kern mat pham chat, lac hau mot, lac hau ky thuat, 101 thai, it d9ng, cham luan chuyen...), san pham do dang, chi phi dich vg &dr dang (sau day g9i , tat la hang ton kho) ma gia gac ghi ten so ke toan cao hem gia thuan cal the thgc hien dugc va dam bao dieu kien sau:

- CO hea don, chimg tir hgp phap theo quy dinh dm BO Tai chirih hoac cac bang chimg khac chirng minh gia von hang ton kho.

- La nhising vat to hang h6a thuac quy'en sa him cua doanh nghiep tan kho tai than diem lap bao cao tai chinh.

Truong hop nguyen vat lieu co gia tri thuan co the thge hien dugc thap hon so win gia g6c nhung gia ban san pham clich Vg dugc san xuat tit nguyen vat lieu nay Ichong bi giam gia thi Ichong dugc trich lap dtr phong giam gid nguyen vat lieu ton kho do.

2. Phuong phap lap dg phimg:

Mire trich lap du phi:mg tinh theo clang thirc sau:

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r , , Mirc du phong Ltxqng vat, to hang Gia g6c Gia , tri thuan co giam gia vat to = h6a thuc to ton kho x hang ton . the thuc hien

hang Ma tai thei diem lap bao cao tai chinh

kho theo so k8 toan

duqc dm hang ton kho

Gia gac hang tan kho bao gam: chi phi mua, chi phi the bien va cac chi phi lien quan true tiep Ichat phat sinh de co duqc hang ton kho a dila diem va trang thai hien tai theo quy dinh tai Chuan Imre ke toan so 02 - Hang tan kho ban hanh kern theo Quyet dinh so 149/2001/QD-BTC ngay 31/12/2001 dm Be truemg Be Tai chinh.

Gia tri thuan co the thuc hien duqc dm hang ton kho (gid tri du lcien thu hap la gid ban (nem tinh) Gila hang ton kho trir (-) chi phi de hoan thanh san pham va chi phi tieu thy (trecc tinh).

Mire lap du phong giam gia hang ton kho duce tinh cho timg loai hang ton kho bi giam gia va tong hop toan be vao bang k8 chi tiet. Bang ke la can cir de hach toan vao gia von hang ban (gia thanh toan be san pham hang hod tieu thy trong kY) cim doanh nghiep.

Rieng Bich vu cung cap da dang, viec lap du phong giam gia hang tan kho tinh theo timg loai dich vu c45 mire gia rieng bie,t.

3. Xir ly khoan du phong:

Tai thai diem lap du phong neu gia g6c hang tan kho cao han gia tri thuan co the, thtrc hien duce cila hang ton kho thi phai trich lap du phong giam gia hang ton kho theo cac quy dinh tai diem 1, diem 2 Dieu nay.

- Neu so du phong giam gia phai trich lap bang s8 du khoan du phong giam gia hang tan kho, thi doanh nghiep kh8ng phai trich lap khoan du phong giam gia hang ton kho;

- Neu s6 du phong giam gia phai trich lap cao ham so du khoan du phong giam gia hang tan kho, thi doanh nghiep duqc trich them phan chenh Lech vao gia von hang ban ra trong ky.

- Neu so dy phong phai trich lap thap hon sa, du khoan du phong giam gia hang ton kho, thi doanh nghiep phai hoan nhap phan chenh lech va ghi giam gia von hang ban.

4. Xir ly huy be dai vied vat tu, hang hod da trich lap du phong:

a) Hang tan dOng do het han sir dung, mat pham chat, dich benh, hu hong do Ichong Gen gia tri sir dung nhu: duqc pham, thuc pham, vat toy te, con giang, vat nuOi, vat to hang hoa khac phai huy be thi xi( ly nhu sau:

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Doanh nghiep lap HOi clang xir 1y tai san de thim dinh tai sap bi huy 136. Bien ban that'll dinh phai ke chi fiat ten, so lugng, gia tri hang hod phai huy bo, nguyen nhan phai huy bo, gia tri thu -hoi dugc do ban thanh 1Y, gia tri thiet hai thuc te.

Mire dg ton that thuc to cua tong loci hang ton king khOng thu hoi dugc la khoan chenh lech girra gia tri ghi ten so ke toan trir di gia tri thu hoi do thanh bri. (do nguen gay ra thiet hai den bA, do ban thanh 15, hang hod).

b) Tham quyen )(a 1Y: Hiai dang quan tri (ai vei doanh nghiep c6 HOi dOng quan tri) hoac Hei dOng thanh vien (din vei doanh nghiep c6 HOi tong thanh vien); Tong giam doe (hoac Gam doe) del voi doanh nghiep khong co HOi dOng quan tri, HOi dong thanh vien; chit doanh nghiep can dr vao Bien ban cua HOi dong xir 1Y, cac bang chImg lien quan den hang hoa ton dong de quyet dinh xir lY huy bo vat tu, hang hod not teen; quyet dinh xir ly trach nhiem cua nhtmg ngueli lien quan den so vat tu, hang hod do va chiu trach nhiem ye quyet dinh cua minh truck chit so hixu va truot phap luat.

c) Xir 15, hach toan: ,

Gia tri ton that thuc t6 dm hang ton dyng khong thu hoi duce da eel guy& dinh xir ly huy bo, sau khi bit dap bang nguon du phong giam gia hang tan kho, phan chenh Lech thieu dugc hach toan vao gia von hang ban cua doanh nghiep.

Dieu 5. Du phong ton that cac khoan dau tu tai chinh.

1. D6i vei cac khoan dau tu chUng khodn:

a) Deli tugng: la the chimg khoan c6 de cac dieu kien sau:

- LA cac chi:mg khoan dugc doanh nghiep dau tu theo dung quy dinh cua phap luat.

- Dugc tu do mua ban ten thi trueng ma tai thai diem kiem ke, lap bao cao tai chinh c6 gia thi trueng giam so vei gia dang hach toan ten so ke toan.

Nhting thong khoan khong dugc phep mua ban tu do teen thi truemg nhu cac chi:mg khoan bi han the chuyen nhugng theo quy dinh cua phap luat; co phieu guy thi khong duct lap du phong giam gia.

Cac t6 chfre clang Icy hoat dOng kinh doanh thong khoan nhu cac cong ty chi:mg khodn, cong ty quan 15/ quy dugc thanh lap va hoat dOng theo quy dinh cua Luat chung khoan, viec trich lap du phong gram gia chang khoan thuc hien theo quy dinh rieng.

b) Phuong phap lap du phong:

Mire trich lap du ph6ng giam gia dau tu Chung khoan duce tinh theo cong thirc sau:

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Mire du phong St) luting chung Gia chung Gia chung •giam gia dau tu = khoan bi giam gia x khoan hach khoan awe

chimg khoan tai thoi diem lap bao cao tai chinh

toan tren so •-- ke toan

to tren thi trtromg ---

- Doi vbi chung khoin da niem yet: gia chung khoan thuc to tren thi trubng dugc tinh theo gia thuc to tren cac Sb giao dich chung khoan Ha NOi (HNX) la gia giao dich binh quan tai ngay trich lap du phong; Sb giao dich chiing khoan thanh pho Ho Chi Minh (HOSE) la gia dOng cua tai ngay trich lap du phong.

- D61 vbi cac loai chlmg khoan chua niem yet tren thi trubng chUng khodn, gia chung khoan thuc to tren thi trubng dugc xac dinh nhu sau:

+ DOi yeti cac Cong ty da clang ky giao dich tren thi tubing giao dich cita cac cong ty dai chung chua niem yet (UPCom) thi gia chung khoan thuc to ten thi truemg dugc xac dinh la gia giao dich binh quan ten he thong tai ngay lap du phong.

+ Doi vbi cac cong ty chua (tang 1(32 giao dich a thi tru&ng giao dich cua cac cong ty dai chung thi gia chung khoan thuc to tren thi truemg dugc xac dinh la gia trung binh ten ca sa gia giao dich dugc cung cap toi thieu boi ba (03) cong ty chimg khoan tai theti diem lap du phong.

Truemg h9p khong the xac dinh dugc gia tri thi tnremg cua chimg khoan thi cac doanh nghiep khong dugc trich lap du phong giam gia chung khodn.

- Doi vbi nhtmg chung khoan niem yet bi huS, giao dich, ngimg giao dich ke tik ngay giao dich thir sau tr .& di la gia tri so sach tai ngay lap bang can dOi ke toan gan nhat.

Doanh nghiep phai lap du ?hong rieng cho timg loai chUng khoan dau tu, co bran dOng giam gia tai thad diem lap baO cao tai chinh va dugc tong h9p vao bang ke chi fiat du phi:mg giam gia chung khoan d'au tu, lam can cu hach toan vao chi phi tai chinh ca a doanh nghiep.

c) Xur 15/ khoan du phOng:

Tai then diem lap du phong neu cac chUng khoan do doanh nghiep dau tu bi giam gia so vbi gia dang hach toan tren so ke toan thi phai trich lap du phong theo cac quy dinh tai tiet b diem I Dieu nay;

Neu so du phong phai trich lap bang so du khoan du phong, thi doanh nghiep !thong phai trich lap khoan du phOng;

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Neu so du phong phai trich 1ap cao han so du khoan du phOng, thi doanh nghiep trich them vao chi phi tai chinh cua doanh nghiep phan chenh tech.

Neu so du phong phai trich lap thap han so du khoan du phOng, thi doanh nghiep phai hoan nhap phan chenh loch ghi giam chi phi tai chinh.

2. Ck khoan dau tu tai chinh dai han:

a) Den twang: la cac khoan van doanh nghiep Bang dau to vao to chirc kinh to lchac dugc thanh lap theo guy dinh cua phap luat nhu cong ty nha nuarc, cong ty trach nhiem hitu han, ding ty co phan, conf ty hop dank... va the Ichoin dau tu dai han kit phai trich lap du phong new to chirc kinh to ma doanh nghiep clang dau tu bi 16 Ora truanc harp 16 theo ke hoach da ducc xac dinh trong phuang in kinh doanh tnrarc khi dau tu).

b) Phucmg phap lap du phong:

Mirc trich ten da cho mai khoan dau tu tai chinh bang so van da dau tu va tinh theo cong thin sau:

Mirc du Van gop phi:0g ton = thuc to co a , _ that cac cac ben tai to khoan `That kinh to

dau to tai chinh

Von chi.►

so hint thuc

So van dau tu cua doanh nghiep

X A A , Tong so von gop thuc to dm the ben tai to

chirc kinh to

Trong do:

- Von gop thuc to cua cac ben tai t6 chirc kinh to dirge xac Binh tren Banc can dai ke than cua t6 chirc kinh to nam truerc thoi diem trich lap du phi:mg (ma so 411 va 412 Bang can doc i ke toan - ban hanh kern theo Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 dm BO tnrarng BO Tai chinh).

- Van chO so huu thuc co duce xac dinh tai Bang can di ke toan cua t6 chirc kinh to nam tnrarc tiled diem trich lap du phOng (ma so 410 Bang can &Si ke town - ban hanh kern theo Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 dm BO tnramg BO Tai chinh).

, Can dr de lap du phong khi von gOp thuc to cac ben tai t6 chirc kinh to lam ham von chi' so hetu thuc co tai thtri diem bao cao tai chinh cua to chirc kinh

Doanh nghiep phai lap. du phong rieng cho tang khoan dau tu tai chinh có ton that va dirge tong hap vao bang ke chi Tel du phong tan that dau to tai chinh. Bang ke la can ca de hach town vao chi phi tai chinh cua doanh nghiep.

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c) Xir 15/ khoan du ph6ng:

• , Tai thai diem lap du phong cac khoan von dau tu vao to chuc kinh t6 bi ton that do to chirc kinh to bi to thi „phai trich lap du phong ton that cac d'au tu tai chinh theo cac quy dinh tai ttht b diem 2 Dieu nay;

Neu so du phong ton that du tu tai chinh phai trich lap bang s6 du khoan du phong, thi doanh nghiep khong phai trich lap khoan du phong ton that dau tu tai chinh;

Neu so du phOng phai trich lap cao han s6 du khoan du phong, thi doanh nghiep trich them vao chi phi tai chinh cua doanh nghiep phan chenh tech.

Neu s6 du phong phai trich lap thap han so du khoan du phong, thi doanh nghiep phai hoan nhap phap chenh tech ghi giam chi phi tai chinh.

Dieu 6. Du phong no phai thu kh6 &M.

1. Dieu kien: la cac khoan nq phai thu lcho doi dam bao cac dieu kien sau:

- Khoan ng phai c6 chimg tit goc, co dOi chieu xac nhan 'e khach ng v so tin con nq, bao igen: , hop &Mg

, kinh te, lche true vay ng, ban thanh 15, hap

dOng, cam ket nq, dolt chieu cong nq va cac chi:mg tit khaz.

Cac khoan lchOng du can cu xac dinh la nq phai thu theo quy dinh nay phai xit15, nhu mot khoan ton that.

CO dit can cif xac dinh la khohn nq phai thu kho del:

+ Na phai thu da qua han thanh toan ghi teen hqp &Ong kinh te , cac lche u6c vay nq hoac the cam ket nq lchac.

+ Ng phai thu chuc den thai han thanh toan nhung to chirc kinh to (de cong ty, doanh nghiep tu nhan, hgp tac xa, ,t8 chuc tin dung ...) da Mm vao tinh trang pha san hoac clang lam thu tuc giai the; nguod ng mat tich, bo trOn, Bang bi cac ca quan phap luat truy to, giam gift, xet xir, clang thi hanh an hoac da ch4t.

2. Phuang phap lap du phong:

Doanh nghiep phai du kien mire ton that có the xay ra hoac tuoi no qua han cita cac khoan ng va tien hanh lap du phong cho tang khoan no phai thu kho doi, kern theo cat chung cif chi:mg minh cac khoan ng kh6 del not tren. Trong do:

- Doi yeti ng phai thu qua han thanh man, mite trich lap du phong nhu sau:

+ 30% gia tri doi yeti khoan no phai thu qua han tit teen 6 th:ang den duei 1 nam.

+ 50% gia tri dal voi khoan ng phai thu qua han tit 1 nam den clued 2 nam.

+ 70% gia tri doi voi khoan nq phai thu qua han to 2 nam den duoi 3 nam.

+ 100% gia tri dOi vei khoan ng phai thu tit 3 nam tref len.

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- Doi yeti nq phai thu chin den han thanh toan nhung to chfre, kinh to de' lam vao tinh trang pha san hoac dang lam thu tac giai the; ngtroi nq mat tich, b6 trOn, dang bi cac ca quan phap luat truy tá, giam gyr, xet xis hoac clang thi hanh an hoac da chet thi doanh nghiep du kien mirc ton that khong thu heti dugc de trich lap du phOng.

- Sau khi 1 p du phong cho tong khoan nq phai thu kho doi, doanh nghiep tong hgp than b8 khoan du ph6ng cac khoan nq vao bang ke chi tiet de lam can cir hach toan vao chi phi quan ly cua doanh nghiep.

3. Xis ly khoan du phOng:

- Khi cac khohn nq phai thu dugc xac dinh kho doi, , doanh nghiep phai trich lap du phong theo cac quy dinh tai diem 2 Dieu nay; neu so du phong phai trich lap bang so du du phong nq phai thu kho, thi doanh nghiep khong phai trich lap;

h • - Neu so du phOng phai trich lap cao hon sti du khoan du. phi:mg nq phial thu kh6 dOi, thi doanh nghiep phai trich them vao chi phi quan ly doanh nghiep phan chenh lech;

- Neu so du phong phai trich lap thap hon so du khoan du phong nq phai thu kh6 doi, thi doanh nghiep phai hoan nhap phan chenh lech ghi giam chi phi quan ly doanh nghiep.

4. Xis ly tai chinh cac khoan nq kh8ng c6 kha nang thu hAi:

a) Ng phai thu khong c6 kha nang thu h6i bao g6m cac khoan nq sau:

- Dtii voi to chire kinh ta: + Khach nq da giai the, pha san: Quyet dinh ctia Tem an tuyen be' pha san

doanh nghiep theo Luat pha san hoac quyet dinh cua ngtred co them quyen ve giai the doi vei doanh nghiep nq, trueng hgp to giai the thi c6 thong bao dm don vi hoac xac nhan dm co quan quyet dinh thanh lap don vi, t6

+ Khach nq dad ngimg hoat Ong va khOng c6 kha nang chi tra: Xac nhan cua ca 9uan guy& dinh thank, lap doanh nghiep hoac chirc dang 147 kinh doanh ve viec doanh nghiep, to chuc da ngimg hoat Ong khong c6 kha nang thanh toan.

- DOi yeti ca nhan phai c6 mot trong cac tai lieu sau:

+ Giey Chung tir (ban sao) hoac xac nhan cda chinh quyen dia phucmg doi vOi ngutri nq da chat nhung khong co tai san thira ke de tra my.

+ Gay xac nhan cita chinh quyen dia phuong d6i \fed ngubi nq con sting hoac da mat tich nhung khong c6 kha nang tra nq.

+ Lenh truy na hoac xac nhan cita co quan phap lust d6i voi nguoi nq ire bo trim hoac dang bi truy to, dang thi hanh an ,hok xac nhan chinh quyen dia phucmg ve viec khach nq hoac ngtrai thira ke khong c6 kha nang chi tra.

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b) . Xir I/ tai chinh:

• Ten that thuc to dm ding, khoan ng thong thu hoi dugc la khoan chenh lech gicra ng phai thu ghi tren so ke toan va s6 tien da thu hoi dugc (do ngueri gay ra thiet hai den bit, do , phat mai tai san dcm vi ng hoAc ngiren nq, do dirge chia san then quyet dinh cua tea an hoac cac ca quan c6 tham quyen khac...).

Gia tri ton that thirc to elm khoan ng khOng c6 kha nang thu hoi, doanh nghiep sir dung nguon dir phong ng phai , thu kho doi, quy du phong tai chinh (neu co) debit dap, phan chenh loch thieu hach toan vao chi phi qUan 1/ dm doanh nghiep.

Cac khoan ng phai thu sau khi da quyet dinh x* 12, doanh nghiep van phai theo d6i rieng tren ke toan va dirge phan arth & ngoai bang can &Si ke toan trong thiyi han tOi thieu la 10 nam; toi da la 15 na'm ke tit ngay thirc hien xir 1/ va tiep t ie c6 cac bien phap de"' thu hal ng. Neu thu hoi dirge ng thi so tien thu hoi sau khi trir cac chi phi c6 lien quan den vice thu hoi ng, doanh nghiep hach toan vao thu nhap khac.

c) Khi xir 1/ khoan ng phai thu khOng e6 kha nang thu hoi doanh nghiep phai lap ho sa sau:

- Bien ban dm HOi dong xir 1/ ng cua doanh nghiep. Trong d6 ghi rya gia tri dm tang khoan ng phai thu, gia tri ng thu hoi dirge, gia tri thiet hai thuc to (sau khi dal tit di cac khoan thu hOi dirge).

- Bang ke chi tiet cac khoan nq phai thu da xOa de lam can cu hach toan, bien ban doi chieu ng dirge chit ng va khach ng xac nhan hoac Ban thanh 1/ hgp dOng kinh to hoac xac titian cua ca quan quyet dinh thanh lap doanh nghiep, to chirc hoac cac tai lieu khach quan khac chi:mg minh dugc so ng ton dung va cac giay ter tai lieu lien quan.

- S6 ke toan, chimg tir, tai lieu chimg minh Ichoin ng chug thu hoi dirge, den

•

than diem xir 1/ ny doanh nghiep dang hach toan ng phai thu teen so ke toan cua doanh nghiep.

d) Tham quyen xix 1/ rig: HOi clang quan tri (doi vgi doanh nghiep c6 HOi clang quan tri) hoac HOi

&Mg

•

thanh vien (del yen doanh nghiep co HOi dong thanh vien); Tong giam doe, Giam d8c (doi yin doanh nghiep IchOng c6 HOi dOng quan tri hoac HOi dong thanh vien) hoac chii doanh nghiep can dr vao Bien ban cila Hoi (long xir 1/, the bang thing lien quan den cac khoan rig de quyet dinh xir 1/ nhang khoan ng phai thu thong thu hoi dirge va chiu trach nhiem ye quyet dinh cita minh truerc

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phap luat, ding than thuc hien cac bien phip xir 15f trach nhiem theo che dei hien hanh.

Dieu 7. Du phong bao hanh san pham, hang hoi, cong trinh xay

1. Dfii tuqng va dieu kien lap du phong: la nhfing san pham, hang Wm, cong trinh xay lap do doanh nghiep thuc hien va da ban hoac ban giao trong nom dirge doanh nghiep cam keel bao hanh tai hop dling hoac cac van ban quy dinh khic.

2. Phuang phap lap du phong:

Doanh nghiep du Ian ton that trich bio hanh sin pham, hang hod., cong trinh xay la deg tieu thy trong nom ye tien hanh lap du phOng cho tizng loai san pliant, hang hod., congtrinh xay lap c6 cam ket bao hanh. T6ng the trich lap du phong bao Kith cua cac san pham, hang hoe, cling trinh xay lap theo quy dinh da cam ket vOi khach hang ninmg ten da Ichong vuqt qua 5% tong doanh thu tieu thu doi vii cac san pham, hang hod va Ichong qua 5% teen tang gia tri cong trinh doi veri cac cong trinh xay

Sau khi lap du phong cho timg loai san phAm, hang hoa, cOng trinh xay lap doanh nghiep tan; hop town be) khoin du phong vao bang Ice chi tiet Bang ke chi ti6t la can cu de hach town:

- Doi vai du phong bao hanh san pham, hang hoa khi trich lap hach toan vao chi phi ban hang.

- Dal v6i du phong bao hanh cong trinh xay lap khi trich lap hach wan vao chi phi san xuAt chung.

3. Xir 15/ khoan du phong:

Tai thisi diem lap du phong frau s6 thuc chi bao hanh lon han s6 da trich lap du phOng thi phan chenh lech thieu dirge Bach town vao chi phi ban hang. Neu s6 du phong bao hanh phai trich lap bang s6 du dm khoan du phOng, thi doanh nghiep khOng phai trich khoin du phong bao hanh;

Neu so du phong bao hanh phai trich lap cao han so du cfra khoan du phong bao hanh, thi doanh nghiep trich them vao chi phi ban hang d6i WA du phong bao hanh san pham, hang hoa hoac chi phi san icuat chung doi ved du phong bao hanh cOng trinh xay lap caa doanh nghiep phan chenh lech nay.

Neu so du phong phai trich lap thap ham se, du dia khoan du phong, thi doanh nghiep hoar nhap phap chenh lech:

- Doi vei du phong bao hanh san pham, hang hoa ghi giam chi phf ban hang.

- Doi \fed du phOng bao hanh ding trinh xay lap hach wan vao thu nhap khac.

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Het thei han bao hanh, neu Ichong phai chi bao hanh hoac khOng sir dung het so tien du phong da trich lap, so du can lai duce hoan nhap theo nguyen tac tren.

Phan M. TO CHtYC THT/C HitN

Dieu 8. Thong hr nay có hieu luc sau 45 ngay ke tir ngay Icy va duct ap dung viac trich lap cac khoan du phong cua doanh righiep tir nam 2009, thay. the Thong to se 13/2006/TT-BTC ngay 27/2/2006 dia BO Tai chinh htrang tan the do •trich lap va sir dung cac khoan du phong giam gilt hang tan kho, tan that cac 'choir) dau tir tai chinh, no kho doi va bao hanh san phalli, hang hoa, ding trinh xay lap tai doanh nghiap va cac van ban kit quy dinh ve trich lap va sir dung cac khoan du phOng trai voi quy dinh cua Thong hr nay.

2. Trong qua trinh thus hian nAu co vuOng m' de nghi phan anh kip theri ve BO Tai chinh de nghien eau sirs diSi, bo sung././

Noti nh#n: TRUtiNG - Thu ttrOng, cac Ph6 TTCP; 'TONG - VPTW vi cac Ban cern Dang; - VP Quk HOi; - VP ChO tich nuOc; - VP ChInh Oa; - Vin kiem sat nhan clan ten cao;

4. - To?tn an nhan dan tot cao; - Kiem town Nha nu6c; - Cac BO, ca quan ngang BO, co: quan thuOc CP; an Van Hieu - Co: quan TW cua cac down the; - UBND, SO Tat chfnh, Cvc Thue, Kho bac cac tinh, TP trvc thuOc TW; - Website Chfnh phil; Cong bao; - VP BCD TW ye phong ch6ng tham nhang; - Cvc kiern tra van ban (BO Tu phap); - Cat Tap down kinh to nha wee; Cie T6ng tong ty Nha nu6c; VCCI; HOi ke town va Kiem town VN; Hen Kiem town vien hanh nghe VN; - Citc dan vi thuOc BO Tai chfnh; - Website BO TM chinh; - Ltru: VT, Cvc TCDN

SAO Y BAN CHiNH

Hi: NQi, ngay 18 thang12 niim 2009

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