BQ TAI CHINH CONG HOA XA HOI CHU NGHIA VIETNAM 8é: 34/2011/TT-BTC Dic lap - Tw do - Hanh Phite Ha Noi, ngdy 14 thang 3 nim 2011 THONG TU Sita ddi Thong tu s6 228/2009/TT-BTC ngay 7 thang 12 nam 2009 cia BG Tai chinh Huéng dn ché 49 trich lap va sit dung cdc khoan dy phong giam gid hang tn kho, tn thit eée khoan dau tur thi chinh, ng phai thu khé dai va bdo hanh san pham, hang ho4, cdug trink xfy lip tai doanb nghiép - Can ctr Luat chimg khon; - Can ct Nghi dinh s6 124/2008/ND-CP ngay 11/12/2008 cla Chinh phi: quy dinh chi tiét va hwong din thi hanh mét sé didu cha Luft Thué thu nhgp doanh nghiép; = C&n cit Nghj dinh sé 118/2008/ND-CP ngiy 27 thang 11 nam 2008 cia Chinh phi quy dinh chite ming, nhiém vu, quyén han va co odu 15 chic eta BO Tai chinh; BG Tai chinh huéng din sira déi Théng tw s$ 228/2009/TT-BIC ngay 7 thang 12 nim 2009 cha B6 Tai chinh Huéng din ché 46 trich lp va str dyng che khoan dy phong gidm gia hang tin kho, tn thdt cc khodn dda ny tai chinh, no phai thu kho doi va bio hAnh sin phdm, hing hod, cng trinh xay Jp tai doanh nghiép (goi tat 1a Théng tu s6 228/2009/TT-BTC) nhur sau: Diku 1. Ddi tegng 4p dyng. Bai bé khoan 2 Diéu 1 Théng ty sé 228/2009/TT-BTC.Didu 2. Té chire thre higa ‘Théng br nay 06 higu lye thi hanh sau 45 ngay ké tir ngay key va duge ép dung tiy nam 18i chink 2011. Trong qua trinh thuc hign, nén o6 viong mic 48 nghi phan énh kip thai vé BS Tai chinh 8 duge gidi quyét kip thai/. Me Noi nkfin: ~ Thi taéng Chinh phi vd ode Phé TTCPs - Vin phing TW vd cic ban cia Bang, = Vin phing Qube hai; = Van phong Chi tieh nud; = Van phing Chinh phi, ~ Vign Kiém sét Nhan dan 161 cao; - Tod én Nhin dain tai cao, - Kiém todo Nha aude; ~ Céc BO, oa quan ngang BO, o quan thug Cafah, phi: VP BED phone. ehdng tam whine TWs = Ca quan Trong og cba cdc doin thd + UBND, Sé Tai chinh, Cuc Thuf, Kho bec naa ude cfc tah, thinh phd trve thube TW; ~ Website Chinh pho; Cong bio; 1 Gye Kiémn tra vin bin (B5 Ti php): = Cho Tap doin kinh 18, Tong ofng ty nha nude, Hoi Ké ton va Kiém tofn YN, Hei Kiém ton vin hanh ngh® VN (VACPA) ~ Cc dom ¥] thuge BO Tal chinty ~ Website B6 Tai chink ~Lanu: VT, Cue TCDN.