Chương III Thông tư liên tịch 18/2015/TTLT-BTTTT-BTC: Quản lý tài chính đối với việc xử lý bưu gửi không có người nhận

Chapter III

FINANCIAL MANAGEMENT FOR THE HANDLING OF PARCELS WITHOUT RECIPIENTS

Article 9. Tax refund

1. The business is entitled to a refund of tax paid for service users on parcels determined as having no recipients.

2. Tax refund is instructed according to law provisions.

Article 10. Issuance of invoices

In case of sale of an article or goods item as prescribed in Point c, Clause 3, Article 8 hereof, the business should issue an invoice to the buyer specifying “Sale of articles, goods items contained in parcels without recipients”.

Article 11. Financial management of businesses

1. The amount of money collected from the handling of parcels without recipients includes:

a) The money contained in parcels as prescribed in Point b, Clause 3, Article 8 hereof;

b) The money from sale of articles, items contained in parcels without recipients, from other forms of handling as prescribed in Point c, Clause 3, Article 8 hereof.

2. Expenses for the handling of parcels without recipients include:

a) Expenses for sale of articles, items as prescribed in Point c, Clause 3, Article 8 hereof including expenses for verification of quality and value of articles, goods items; expenses in connection with public announcement of information about sale of articles, goods items; expenses for organization of sale of articles, goods items (if any);

b) Expenses for the handling of articles, goods items in other forms as prescribed in Point c, Clause 3, Article 8 hereof;

c) Expenses for members of the Council during the handling of parcels without recipients decided by the business but in compliance with state regulations and business performance outcomes of the business;

3. Difference between receipts and expenses during handling of parcels without recipients:

a) If receipts are higher than expenses, the difference shall be entered in the business’ incomes;

b) If receipts are lower than expenses, the difference shall be entered in the business’ annual expenditure;