{"id":994,"date":"2024-03-14T11:50:31","date_gmt":"2024-03-14T04:50:31","guid":{"rendered":"http:\/\/vinausen.123websitedev.com\/?post_type=linh_vuc_hoat_dong&p=994"},"modified":"2024-04-05T10:50:33","modified_gmt":"2024-04-05T03:50:33","slug":"ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong","status":"publish","type":"linh_vuc_hoat_dong","link":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html","title":{"rendered":"Records of destruction of expired inventory and poor quality goods"},"content":{"rendered":"
(Excerpt from the Official Dispatch of the Tax Department of Binh Duong Province instructing Leaders Cosmetics Vietnam Co., Ltd. on documents for destruction of expired inventory and poor quality goods)<\/em><\/div>\n

Dear:\u00a0LEADERS COSMETICS VIETNAM COMPANY LIMITED.<\/strong><\/p>\n

Did the Tax Department receive the Company's official dispatch dated July 12, 2018 asking about the records for destruction of expired inventory and poor quality goods?<\/p>\n

In Clause 2, Article 4 of Circular No. 96\/2015\/TT-BTC dated June 22, 2015 of the Ministry of Finance, there are regulations on deductible and non-deductible expenses when determining taxable income, including:<\/em><\/p>\n

\u201c<\/em>\u00a02<\/em>. Expenses that are not deductible when determining taxable income include:<\/em><\/p>\n

\u00a0\u00a0\u00a0\u2026<\/em><\/p>\n

b) Goods are damaged due to changes in the natural biochemical process of the goods\u00a0<\/em>\u00a0Expired and not compensated are counted as deductible expenses when determining taxable income.<\/em><\/p>\n

Records for goods damaged due to changes in natural biochemical processes and goods<\/em>\u00a0Expiry date is calculated into deductible expenses as follows:<\/em><\/p>\n

\u2013 Record of inventory of damaged goods value prepared by the enterprise.<\/em><\/p>\n

The inventory record of the value of damaged goods must clearly identify the value of damaged goods and the cause of damage; Type, quantity, value of recoverable goods (if any) accompanied by a list of import and export of damaged goods with confirmation signed by a legal representative of the business and responsible before the law .<\/em><\/p>\n

\u2013 Damage compensation documents accepted by the insurance agency (if any).<\/em><\/p>\n

\u2013 Documents specifying the responsibilities of organizations and individuals that must compensate (if any).<\/em><\/p>\n

c) The above documents are kept at the enterprise and presented to the tax authority upon request.<\/em><\/p>\n

\u2026\u201d.<\/em><\/p>\n

At Point d, Clause 3, Article 64 of Circular No. 38\/2015\/TT-BTC dated March 25, 2015 of the Ministry of Finance has regulations on customs procedures for handling surplus raw materials and supplies; scraps and waste products; Machinery and equipment rented or borrowed:<\/p>\n

\u201c<\/em>d) Destruction of raw materials, supplies, scrap and waste products in Vietnam:<\/em><\/p>\n

\u00a0d.1) Organizations and individuals\u00a0<\/em>send a document to the Customs Sub-Department where raw materials and supplies are imported on a plan for preliminary destruction of raw materials, supplies, scraps and discarded products, clearly stating the form and location.<\/em>\u00a0destruction point. Organizations and individuals are responsible for carrying out destruction according to the provisions of law on environmental protection;<\/em><\/p>\n

\u00a0d.2) Customs authorities supervise the destruction of raw materials, supplies, scrap, and defective products according to risk management principles based on assessment of legal compliance of organizations and individuals.<\/em><\/p>\n

\u00a0In cases where the customs declarant is a priority enterprise, the organization or individual is responsible for organizing the destruction, the customs authority does not carry out supervision...".<\/em><\/p>\n

Article 72 of Circular No. 38\/2015\/TT-BTC dated March 25, 2015 of the Ministry of Finance has regulations on procedures for destruction of raw materials, supplies, scrap and discarded products:<\/p>\n

"first. Destruction procedures are carried out as procedures for destruction of surplus raw materials, supplies, scrap, and processing waste specified in Point d, Clause 3, Article 64 of this Circular.<\/em><\/p>\n

\u00a02. Organizations and individuals are responsible for destroying raw materials, supplies, scraps and defective products in accordance with the provisions of law.<\/em><\/p>\n

Based on the above regulations, in case the Company produces skin care masks from coconut jelly and has an inventory of expired and poor quality finished products that must be destroyed without compensation, it will be handled as follows: after:<\/p>\n

\u2013 For imported raw materials: The company needs to follow the instructions in Circular No. 38\/2015\/TT-BTC dated March 25, 2015 of the Ministry of Finance. Customs authorities are responsible for supervising the destruction of raw materials.<\/p>\n

\u2013 For raw materials and goods purchased domestically: The Company is allowed to self-destruct and take responsibility before the law, and if the Company ensures all conditions, records and documents according to instructions. In Article 4 of Circular No. 96\/2015\/TT-BTC, they are included in deductible expenses when determining income subject to corporate income tax.<\/p>\n

Records are kept at the Company and presented to the Tax Authority upon request.<\/p>\n

Above is the opinion of Binh Duong Tax Department in response to the Company for implementation.\/.<\/p>\n

\u00a0\u00a0Recipients:\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em>KT. DIRECTOR\u00a0\u00a0\u00a0<\/strong><\/p>\n

\u00a0 –<\/em>\u00a0As above;\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0DEPUTY DIRECTOR\u00a0\u00a0\u00a0<\/strong><\/p>\n

\u00a0 \u2013 Department leader (Email b\/c);\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/p>\n

\u00a0 –<\/em>\u00a0P. KT1, KT2, KT3(Email);<\/p>\n

\u00a0 –<\/em>\u00a0Saved: VT, P.TT & HT.P.<\/p>\n

\u00a0 (180718\/ZV09\/0001\/009886221) Signed: Nguyen Minh Hai<\/p>","protected":false},"excerpt":{"rendered":"

Did the Tax Department receive the Company's official dispatch dated July 12, 2018 asking about the records for destruction of expired inventory and poor quality goods?<\/p>","protected":false},"featured_media":1253,"parent":0,"template":"","danh_muc":[27],"blocksy_meta":[],"acf":[],"yoast_head":"\nH\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng - Vinausen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\" \/>\n<meta property=\"og:description\" content=\"C\u1ee5c Thu\u1ebf c\u00f3 nh\u1eadn c\u00f4ng v\u0103n kh\u00f4ng s\u1ed1 ng\u00e0y 12\/07\/2018 c\u1ee7a\u00a0C\u00f4ng ty h\u1ecfi v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html\" \/>\n<meta property=\"og:site_name\" content=\"Vinausen\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-05T03:50:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/03\/HCM-579499-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"888\" \/>\n\t<meta property=\"og:image:height\" content=\"592\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html\",\"url\":\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html\",\"name\":\"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng - Vinausen\",\"isPartOf\":{\"@id\":\"https:\/\/vinausen.com\/en\/#website\"},\"datePublished\":\"2024-03-14T04:50:31+00:00\",\"dateModified\":\"2024-04-05T03:50:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/vinausen.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u1ecbch v\u1ee5\",\"item\":\"https:\/\/vinausen.com\/vi\/linh-vuc-hoat-dong\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vinausen.com\/en\/#website\",\"url\":\"https:\/\/vinausen.com\/en\/\",\"name\":\"Vinausen\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/vinausen.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vinausen.com\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/vinausen.com\/en\/#organization\",\"name\":\"Vinausen\",\"url\":\"https:\/\/vinausen.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vinausen.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/04\/Logo-main.png\",\"contentUrl\":\"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/04\/Logo-main.png\",\"width\":716,\"height\":222,\"caption\":\"Vinausen\"},\"image\":{\"@id\":\"https:\/\/vinausen.com\/en\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng - Vinausen","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html","og_locale":"en_US","og_type":"article","og_title":"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng","og_description":"C\u1ee5c Thu\u1ebf c\u00f3 nh\u1eadn c\u00f4ng v\u0103n kh\u00f4ng s\u1ed1 ng\u00e0y 12\/07\/2018 c\u1ee7a\u00a0C\u00f4ng ty h\u1ecfi v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng.","og_url":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html","og_site_name":"Vinausen","article_modified_time":"2024-04-05T03:50:33+00:00","og_image":[{"width":888,"height":592,"url":"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/03\/HCM-579499-1-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html","url":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html","name":"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng - Vinausen","isPartOf":{"@id":"https:\/\/vinausen.com\/en\/#website"},"datePublished":"2024-03-14T04:50:31+00:00","dateModified":"2024-04-05T03:50:33+00:00","breadcrumb":{"@id":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/vinausen.com\/en\/linh-vuc-hoat-dong\/ho-so-tieu-huy-hang-ton-kho-het-han-su-dung-va-hang-kem-chat-luong-53.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/vinausen.com\/"},{"@type":"ListItem","position":2,"name":"D\u1ecbch v\u1ee5","item":"https:\/\/vinausen.com\/vi\/linh-vuc-hoat-dong"},{"@type":"ListItem","position":3,"name":"H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng"}]},{"@type":"WebSite","@id":"https:\/\/vinausen.com\/en\/#website","url":"https:\/\/vinausen.com\/en\/","name":"Vinausen","description":"","publisher":{"@id":"https:\/\/vinausen.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vinausen.com\/en\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/vinausen.com\/en\/#organization","name":"Vinausen","url":"https:\/\/vinausen.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vinausen.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/04\/Logo-main.png","contentUrl":"https:\/\/vinausen.com\/wp-content\/uploads\/2024\/04\/Logo-main.png","width":716,"height":222,"caption":"Vinausen"},"image":{"@id":"https:\/\/vinausen.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/linh_vuc_hoat_dong\/994"}],"collection":[{"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/linh_vuc_hoat_dong"}],"about":[{"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/types\/linh_vuc_hoat_dong"}],"version-history":[{"count":0,"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/linh_vuc_hoat_dong\/994\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/media\/1253"}],"wp:attachment":[{"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/media?parent=994"}],"wp:term":[{"taxonomy":"danh_muc","embeddable":true,"href":"https:\/\/vinausen.com\/en\/wp-json\/wp\/v2\/danh_muc?post=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}