Business plan case study, Assignments of Human Resource Management

Download Business plan case study and more Assignments Human Resource Management in PDF only on Docsity! FOREIGN TRADE UNIVERSITY HO CHI MINH CITY CAMPUS ---------***-------- MID-COURSE INTERNSHIP REPORT Major: International Finance THE TAX ACCOUNTING PROCESS FOR VALUE ADDED TAX AT ADECCO VIETNAM JOINT STOCK COMPANY Student: Dinh Thi Thu Huong Student ID: 1701035280 Class: K56CLC2 Supervisor: M.Sc. Chu Mai Linh Ho Chi Minh City, August 2020 FOREIGN TRADE UNIVERSITY HO CHI MINH CITY CAMPUS SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness MIDTERM PROFESSIONAL REPORT REMARKS Student’s full name: Dinh Thi Thu Huong Student code: 1701035280 Name of the report: The Tax Accounting Process For Value Added Tax At Adecco Vietnam Joint Stock Company Assessment of compliance with regulations, progress and work ethics (Maximum of 1.0 point, with one decimal number): ………………………………………………. Remarks (circle the appropriate one): 1. The student has completed the report properly under the guidance of the supervisor. The supervisor is responsible for the title, purpose, subjects, scope and research method(s), and chapters’ titles, and main headings of the report. (3 digits): 0.8- 1.0 point(s) 2. The student has failed to carefully follow the supervisor’s instructions. The supervisor is responsible for chapters’ titles, purpose, subject, scope and research method(s), and titles and main headings of the report. (2 digits): 0.5-0.7 point(s) 3. The student has failed to carefully follow the supervisor’s instructions. The supervisor is not responsible for the report: 0.1-0.4 point(s) 4. The student has totally failed to follow the supervisor’s instructions. The supervisor rejects the submission of the report: 0 point Ho Chi Minh City, August 21st 2020 Supervisor M.Sc. Chu Mai Linh ACKNOWLEDGEMENT The author would like to express the most sincere gratitude towards employees in Finance Department for having contributed comprehensive advice, information of the process and shared valuable working experiences to help complete this report. Especially, the author would love to send deep acknowledgement to Mrs. Nguyen Tuong Vi (Finance Manager) and Mr. Nguyen Quoc Thien Phu (Junior Accountant) for thorough guides through the internship period. In addition, the author would like to give special thanks to M.Sc. Chu Mai Linh for being a supervisor and for his precious guidance, dedicated supports and thoughtful explanations. Ho Chi Minh City, August 2020 Student Dinh Thi Thu Huong TABLE OF CONTENTS LIST OF ABBREVIATIONS.......................................................................................... LIST OF FIGURES ......................................................................................................... LIST OF TABLES ........................................................................................................... PREFACE ...................................................................................................................... 1 CHAPTER 1: INTRODUCTION TO ADECCO VIETNAM JOINT STOCK COMPANY 1.1. Formation and Development of the company .................................................... 3 1.1.1. Formation ................................................................................................. 3 1.1.2. Development ............................................................................................ 4 1.2. Functions and Duties of the company ................................................................ 4 1.2.1. Functions .................................................................................................. 4 1.2.2. Duties ........................................................................................................ 4 1.3. Organization and Management ........................................................................... 5 1.3.1. Organizational Hierarchy Chart ............................................................... 5 1.3.2. Functions and Duties of Departments ...................................................... 6 1.4. Business Performance of the company in the period 2017-2019 ....................... 7 1.5. Internship Duties in Internship Period ................................................................ 9 CHAPTER 2: ANALYSIS OF THE TAX ACCOUNTING PROCESS FOR VALUE ADDED TAX AT ADECCO VIETNAM JOINT STOCK COMPANY 2.1. Analysis of the tax accounting process for Value Added Tax (VAT) at the company ..................................................................................................................... 10 2.1.1. Input Value Added Tax .......................................................................... 11 2.1.2. Output Value Added Tax ....................................................................... 12 2.1.3. VAT Payment ......................................................................................... 14 2.2. Overall evaluation of the tax accounting process for Value Added Tax at Adecco Vietnam JSC ............................................................................................................... 15 2.2.1. Strengths ................................................................................................. 15 2.2.2. Weaknesses............................................................................................. 16 CHAPTER 3: RECOMMENDATIONS FOR ADECCO VIETNAM JOINT STOCK COMPANY 3.1. Targets and objectives ...................................................................................... 18 3.1.1. Targets .................................................................................................... 18 3.1.2. Objectives ............................................................................................... 18 3.2. Opportunities and Challenges ........................................................................... 19 3.2.1. Opportunities .......................................................................................... 19 3.2.2. Challenges .............................................................................................. 20 3.3. Recommendations for improving the tax accounting process for Value Added Tax at Adecco Vietnam JSC ...................................................................................... 21 3.4. Key learning points ........................................................................................... 21 CONCLUSION ............................................................................................................. 23 REFERENCES ............................................................................................................. 25 APPENDIXES .............................................................................................................. 26 1 PREFACE In Vietnam, taxation plays a vital role in helping Vietnam to reach the country development goals. Government aim to use taxation to finance the physical needs and social. It also provides a stable environment to promote investment and economic growth. Taxation promotes good governance and accountability by strengthening the relationship between government and citizens; and ensure that the benefits and costs of development are fair. The role of taxation goes further than promoting economic growth. Currently, Value Added Tax is one of common taxes. All organizations and individuals producing and trading VAT taxable goods and services in Vietnam have to pay VAT, regardless of whether they have Vietnam-based resident establishments or not. The organizing tax accounting help the businesses to calculate the deductible VAT, the value payment for VAT to fullfill obligations to State Budget. Therefore, the Tax Accounting for VAT is essential in each firm. Adecco Vietnam JSC is a specialist in Human Resources for multi-services such as headhunt services to foreign investors entering the Vietnamese market, Consulting, Payroll, Outsourcing and Reference Check Services. Over nearly 10 years in Vietnam, this company is one of “Big Five” for Human Resource Industry in Vietnam are Adecco, First Alliances, Manpower Group, L&A, and Navigos Group. With Adecco Vietnam JSC, organizing Accounting process tracks income and expenditures, ensures statutory compliance, and provides investors, management, and government with quantitative financial information which can be used in making business decisions. The mid-course internship gave the author the chance to experience an authentic working environment and apply what the author has learnt from theory into practices. As an Intern in Finance Department of Adecco Vietnam JSC, the author has approached the accounting processes which related to Principles of Accounting and Management Accounting subjects in Foreign Trade University, the author decided to go forward with 2 the topic: “The Tax Accounting Process For Value Added Tax At Adecco Vietnam Joint Stock Company” The paper has three chapters discussing three main points: Chapter 1: Introduction to Adecco Vietnam Joint Stock Company Chapter 2: Analysis of the tax accounting process for Value Added Tax at Adecco Vietnam Joint Stock Company Chapter 3: Recommendations for improving the tax accounting process at Adecco Vietnam Joint Stock Company 3 CHAPTER 1: INTRODUCTION TO ADECCO VIETNAM JOINT STOCK COMPANY 1.1. Formation and Development of the company 1.1.1. Formation The Adecco Group, based in Zurich, Switzerland, is the world's second largest Human Resources provider and temporary staffing firm, and a Fortune Global 500 company. The company was formed in 1996 as a result of the merger of the French company Ecco and the Swiss company Adia Interim. The Adecco Group recognizes that 80% of Adecco's 150 global customers are currently present in Vietnam. Therefore, established in 2011, Addeco Vietnam JSC expanded the network of operations nationwide to find more potential customers in Vietnam. Full name in Vietnamese : Công Ty Cổ Phần Adecco Việt Nam Full international name : Adecco Vietnam Joint Stock Company Abbreviated transaction name : Adecco Vietnam Tax code : 0311285460 Logo Representative : Tidarat Kanchanawat Establishment date : October 28th 2011 Phone number : 028 3915 3430 Email : vn.info@adecco.com Address :14th Floor, E.town Central Building, No. 11 Doan Van Bo Street, Ward 12, District 4, Ho Chi Minh City, Vietnam 6 Along with the development of the company, the number of employees in Adecco Vietnam JSC keeps increasing since the foundation date. At present, the company has over 100 employees deposed in eight departments: PERM, Business Development, Payroll & Staffing, Marketing, Legal, HR, Finance and Corporate Payroll. From the figure, it is clear that the company has applied a fairly simple organizational structure to ensure the company operated effectively. 1.3.2. Functions and Duties of Departments As can be seen from the diagrams above, the firm operates under the supervision of General Director, Business Director and is divided into eight departments. General Director: He directly supervises Malaysia and Vietnam offices, being the one who makes decisions directly relevant to all the processes and future development of the firm. He also represents for all the firm in working with Country Manager, Country Director, Asian Manager, Regional Director, etc. Business Director: She makes decisions directly relevant to the business development of the firm, manages all the customers and reports business solutions for Director about the company’s business activities. PERM Department: This department provides services of headhunt for customer organizations from various industries. Business Development Department: The member from this department look for new potential customers for advising, persuade them using Adecco Vietnam JSC’s services and bring back deals, contracts from customers for other departments. Payroll & Staffing Department: They provide payroll services for various customers, including two main service are Payroll & Staffing and Payroll & Admin, and also responsible for outsourcing employee’s payroll, contracting, resigning, etc. Marketing Department: This department takes responsible for updating up-to-date marketing trends for Adecco, supporting HR department with slide preparing for training, presenting and on-site office events. 7 Legal Department: Being the legal representative department of Adecco, they in charge of every legal related issues of the company and also responsible for updating organizational policies, law amendment, and reference checking of the company. HR Department: They play important role in maintain colleagues’ good relationship and encouraging their performance and improve working environment through various side projects and events including talk show, sharing, dance, etc. Finance Department: As the accountants of this department, they check invoice & finalize, issue financial reports, calculate the firm monthly revenue, expenses and taxes, analyze and suggest financial solutions for Director. Corporate Payroll Department: They take main responsibility of operating and managing business system, technological applications and tools of Adecco, including some main applications: Paradise, Docusign, etc. 1.4. Business Performance of the company in the period 2017-2019 Table 1.1 Summarized business outcomes during 2017 to 2019 Unit: Vietnam Dong Year 2017 2018 2019 Percentage change 2018/2017 Percentage change 2019/2018 Total revenue 412,267 447,998 495,407 8.67% 10.58% Total cost 350,460 378,797 417,577 7.71% 9.37% Profit after tax 61,807 69,201 77,830 0.84% 1.33% Cost-to- revenue ratio 85.01% 84.55% 84.29% -0.54% -0.31% Profit margin 14.99% 15.45% 15.71% 3.07% 1.68% (Source: Reproduced from the Finance Department – Adecco Vietnam JSC) 8 Above is the business outcome of Adecco Vietnam JSC from 2017 to 2019. According to the Table 1.1, the three factors including: Total revenue, total cost and profit after tax increased gradually during 3-year period. Total revenue The company has had a stable growth in revenue over the years. The total revenue increased by 8.67% compared 2018 to 2017 and 10.58% compared 2019 to 2018. The reason behind that may come from the development of Human Resource Industry and the demand for high quality human resources. Moreover, Adecco Vietnam JSC constantly expanded the company’s operation market, improved quality services and sought new potential customers. Total cost During this period, the total cost fluctuated in the same direction as revenue. However, the percentage between the total cost and total revenue, this ratio tends to decrease slightly over the years. In particular, cost-to-revenue ratio in 2017 is 85.01%, 84.55% in 2018 and 84.29% in 2019. The growth in total cost over the years was mainly due to the rise in the cost of providing services to customers (Salary, social insurance, etc.). Adecco Vietnam JSC is a HR Company providing Headhunt, Payroll & Staffing services to customers, when the number of customers rises, the payment for customer’s these services also increase. The insignificant decline of cost-to-revenue ratio indicate this firm used the general administration expenses as well as selling expense effectively to generate the revenue. Profit after tax From 2017 to 2019, profit after tax of Adecco Vietnam JSC went up annually from 61.807 to 77.830 billion VND. Besides, profit margin ratio show that the company’s profit accounted for quite high proportion of the revenue and also increased slightly over the period. This is a positive sign for the firm and it is attributable to Adecco Vietnam JSC has gained a certain position in the market due to its reputation as well as unceasing efforts. 11 2.1.1. Input Value Added Tax 2.1.1.1 The Accounting Accounts: Account 1331 – VAT on purchase of goods and services: recording deductible input VAT of materials, goods or services bought to be used in production of goods or provision of services subject to VAT using credit-invoice method 2.1.1.2 The Accounting Documents  VAT Invoices  The details Account 1331General Journals  Account 1331 Ledgers  List of Input Invoices, documents of goods and services. 2.1.1.3 The Accounting Records Step 1: Collect the documents related to purchase the goods and services. Step 2: Everyday, the accountant checks the validity of the documents (based on Input VAT Invoices or Purchase Invoices, Warehouse receipt, Contract or Agreement between both parties, etc). Step 3: Keep records in the Account 1331 General Journal, List of Input Invoices, Account 1331 Ledgers. Step 4: At the end of the accounting period, the accountant compares and adjusts the total input VAT numbers in the List of Input Invoices to match with the arising figures in the Debit Account 1331. 2.1.1.4 Example According to the Invoice No. 0000137 on September 13th 2019 (Appendix 1), the company purchased HDMI – VGA for training room with 429,000 VND (after 10% VAT) then the accountant recorded 39,000 VND Input VAT in General Journals (Appendix 2) and List of Input Invoices (Appendix 3). Account Code Account Name Debit Credit 331 Accounts Payable 0 429,000 12 642 Hardware Expenses 390,000 0 1331 Input VAT 39,000 0 Total (VND) 429,000 429,000 At the end of the accounting period, the accountant compared and adjusted the total input VAT numbers in the List of Input Invoices to match with the arising figures in the Debit Account 1331. 2.1.2. Output Value Added Tax 2.1.2.1 The Accounting Accounts: Account 3331 – VAT payable: Recording output VAT, VAT payable of import goods, deductible VAT, paid VAT and outstanding VAT payable to government budget. 2.1.2.2 The Accounting Documents:  VAT Invoices (Form No 01GTKT0/001)  The details Account 3331 General Journals  Account 3331 Ledgers  List of Input Invoices, documents of goods and services. 2.1.2.3 The Accounting Records: Step 1: Every day, on supplying the Human Resources services for the customers, PERM Department issues Pro - forma Invoice based on the Contracts and Agreement between the company and the Customers. Step 2: The accountant will base on the Pro - forma Invoice and supporting documents (Contracts, Agreements, Offer Letter, etc) to issue Invoice. There are two common tax rates applied by the company as follows:  0% tax rate: This rates applied to services directly rendered and goods sold to foreign companies, including companies in non-tariff areas, are subject to 0% VAT if they are consumed outside Vietnam or in non-tariff areas.  10% tax rate: This “standard” rate applies to activities not specified as not-subject to VAT, exempt or subject to 0%. Step 3: Keep records in the details Account 3331 General Journal, List of Output Invoices, Account 3331 Ledgers. 13 Step 4: At the end of the accounting period, the accountant compares and adjusts the total output VAT numbers in the List of Output Invoices to match with the arising figures in the Debit Account 3331. 2.1.2.4 Example The output VAT in February 2020 of Adecco Vietnam JSC was 4,348,214,592 VND including 41,820,000 VND services subject to 0% tax rate and the remaining subject to 10%.  0% tax rate: According to the Invoice No. 0002936 on February 17th 2020 (Appendix 4), the company provided Recruitment service fee with 41,820,000 VND for Spindex Limited Liability Company in Noi Bai Industrial Zone then the Invoice was subject to 0% tax rate. The accountant just recorded the above number in Account 131 and Account 5113 in General Journals (Appendix 5). Account Code Account Name Debit Credit 131 Trade Receivable 41,820,000 0 5113 Revenues 0 41,820,000 Total (VND) 41,820,000 41,820,000  10% tax rate: According to the Invoice No. 0000973 on June 30th 2020 (Appendix 6), the company provides Human Resources service fee with 56,939,244 VND (after 10% VAT) then the accountant recorded 5,176,295 VND Output VAT in General Journals (Appendix 7) and List of Output Invoices (Appendix 8). Account Code Account Name Debit Credit 3331 Output VAT 0 5,176,295 16 the customers. In addition, using TS24 Software and APAC - Sage Software supports the accountants to declare VAT and record the change Accounts more simply and easier. 2.2.2. Weaknesses Firstly, although electronic tax declaration system is convenient, there are still some unavoidable mistakes. Currently, all of the businesses in Vietnam apply the self- declaration, self-calculation and self-payment in which taxpayers voluntarily base on the business results and the basis of law provisions. In Adecco Vietnam JSC, the entry data of input VAT and output VAT invoices are still recorded by manual. Therefore, they must be responsible for the truthfulness and accuracy of the declaration on the basis of inspection and supervision of the competent authority. In case of any mistakes, the adjustment is complicated and time-consuming. In particular, after submitting the declaration to the Tax agency, if the company discover they recorded some input VAT invoices or output VAT invoices in their business records incorrectly leading to incorrect VAT payable, the accountant must provide Tax agency a description of the inaccuracy and explain how and why the inaccuracy arose regardless of its size or value and adjust on the next VAT payment. Secondly, there is some difficulties in accounting process between two branches in Hanoi and Ho Chi Minh City. Although, two branches operate independently, there is only Finance Department in Head Office - Ho Chi Minh City. As a result, the accounting documents are mailed directly or scanned via email which makes it difficult for the accountants to collect, manage documents as well as arising problems solving. Finally, Finance Department of the company doesn’t have a tax accountant lead to struggles in management business tax. In present, the General Accountant takes responsibility for tax administration and work with Tax agencies. Therefore, if there is an accountant specializing in tax, invoices and documents will be managed more completely and accurately. In conclusion, the Chapter Two provided information about the tax accounting process for Value Added Tax at Adecco Vietnam JSC Company through three criteria: Input 17 VAT, Output VAT and VAT Payment. The author also has evaluation in terms of the strengths and the limitations in order to recommend some improvements for the company in the following chapter. 18 CHAPTER 3: RECOMMENDATIONS FOR ADECCO VIETNAM JOINT STOCK COMPANY 3.1. Targets and objectives 3.1.1. Targets Firstly, the company always makes effort to develop their business and quality of services provided to the customers. Adecco Vietnam JSC commit that once they get opportunity to fit an individual for a job, they will make the best to help them improve their personal skills as well as worth salary that reviewed annually. Consequently, the organization culture as well as policies are both highly people-oriented, they always ensure high employee satisfaction for the best company performance. Additionally, training and events are held continuously to provide well improvement for their employees. Secondly, the company target is to develop and expand the market to the countries in Asia and global like Singapore, China, etc. The trend of outsourcing all the training process is significantly improved these days. This required that the company constantly improves the services quality to enhance their brand image in this area. Thirdly, the company focus on applying the development of technology to optimize each step of the process in department, especially Finance and Payroll & Staffing Department. The race of technology becomes more and more competitive. It plays an important role in proving the services to the customer quickly and efficiently. Finally, the company places high appreciation for the integrity, truth and honesty when conducting their business. They have a belief that it will maintain, strengthen relationship and trust from the customers. 3.1.2. Objectives Firstly, the company plans to increase the profit by 10% every year compared to last year. In order to obtain this goal, the company has clear, detailed strategies to enhance the HR services and also reduce the expense as low as possible. As a result, Finance 21 3.3. Recommendations for improving the tax accounting process for Value Added Tax at Adecco Vietnam JSC Firstly, Finance Department of the company needs to be improved and allocate suitability the tasks to reduce the workload among the accountants. This will avoid possible errors in the accounting, recording and accounting process. Secondly, the company should arrange an accountant specializing in tax. This person will be responsible for the inspection of the validity of documents related to tax. Check and compare VAT invoices with the list of inputs and outputs. Monitor the reports of the state budget payment, budget balance, and tax refund of enterprises. Timely update information on tax law, compose notices on operations of tax law related to enterprise's activities to implement. Thirdly, the company should be cross-checking between accounting process to promptly detect errors. For the application of technology in accounting, the company should note: it is necessary to upgrade and fix errors of the accounting software currently in use by discussing with the company proving the software to complete solution more and more suitable with the company's services and business characteristics. The company should regularly train for the accountants about IT application knowledge so that they can access and exploit effectively in accounting. In addition, the company needs to increase the security of the big data and software. Finally, in long – term, the company should separate independently Finance Department between two branches Ha Noi and Ho Chi Minh City which makes it easier for the accountants to collect, manage documents as well as arising problems solving. 3.4. Key learning points Firstly, I gained more practical knowledge about the tax accounting process for Value Added Tax at Adecco Vietnam JSC. During the internship period, I got an overview of the tax accounting process, particularly VAT declaration and payment of the company. Besides, I also had access to actual documents and understood more about the process of handling, transferring and storing documents at the company. Moreover, the 22 internship period gave me the opportunity to apply the knowledge which I studied at school for the reality tasks and also help me to memorize, reinforce understanding. Secondly, I have not only improved the communication and behavior skills in the working environment but also enhanced office informatics skill and teamwork. During the internship period, I got in touch with the co-workers and managers in the Company which help me to behave and communication properly with everyone. Moreover, through the access to formulas in Excel, I easily processed data as well as completed assigned tasks quickly. Besides, the company uses APAC - Sage Software to accounting record, therefore I have the opportunity to learn about this software as well as master some simple manipulations such as exporting documents, booking some simple accounting entries, etc. Finally, the internship in Finance Department at Adecco Vietnam JSC gave me a clear career orientation. Although I interned in the Accounting position in the company, I gained a lot of knowledge and skills supported me in the financial career orientation. In particular, I had access to Financial statement as Balance sheet, Income statement, Cash flow statement which I studied from some subjects like Financial Reporting Analysis, Corporate Finance, Managerial Accounting. Therefore, I had a clearer overview and how to apply them for corporate finance. Besides, I also was given the knowledge about controlling budget from the financial ratio related to corporate finance. In conclusion, the internship period provided the solid foundation for accounting, finance and also the soft skills which help me to understand my career orientation and confidence apply for more job opportunities in the future. 23 CONCLUSION Currently, our country's economy operates under the States, policies and regimes have been renewed with the development trend of the economy. After many amendments and supplements to suit the requirements of innovation, Tax law in general, VAT law in particular are born and increasingly the importance and position in the socio-economic life. The invoices and documents system related to tax are reasonable and valid with state regulations. The company constantly updates the latest tax information to apply to its business such as tax returns; The List of Invoices of services sold as well as List of Invoices of goods purchased are in the latest form. However, due to many objective reasons and subjective, the accounting process at the company still has some drawbacks. On the basis of academic research theory, as well as practical knowledge at the company, I would like to recommend some solutions for the company to solve such as allocating suitability the tasks among the accountants in Finance Department, arranging an accountant specializing in tax, cross-checking between accounting process to promptly detect errors and separating independently Finance Department between two branches Ha Noi and Ho Chi Minh City. In general, the company is considered as a developing and potential firm in HR Industry with the professional services and skillful, well- qualified employees. Moreover, many precious opportunities have been drawing out for Adecco Vietnam JSC but many challenges are also ahead. Therefore, companies need to take advantage of big opportunities and also have strategies to overcome obstacles. Moreover, thanks to internship period in Finance Department, I gained more practical, wider knowledge and improve the hard, soft skills. During this period, I have had an opportunity to see and apply the knowledge obtained at school. Adecco Vietnam JSC is a global HR leading with full potentials of improving and providing tremendous employment opportunities in Vietnam. I believe that the current tax accounting and business operation process together with the positive development of the company and HR Industry will keep the company moving forward in the future. 26 APPENDIXES 1. Input VAT Invoice No.0000137. 2. Journal Voucher No.0000137. 3. List of Input VAT Invoices in September 2019. 4. Output VAT Invoice No.0002936. 5. General Journals. 6. Output VAT Invoice No.000973. 7. General Journals. 8. List of Output VAT Invoices in June 2020. 9. List of Output VAT Invoices in January 2020. 10. List of Input VAT Invoices in January 2020. 11. Declaration of Value Added Tax (Form 01/GTGT). 12. Payment Value Added Tax to State Budget. 13. Transfer slip of payment Value Added Tax to State Budget. £e140g [A earyy Ad | 46 CONG TY TNHH GIAL PHAP MANG CONG NGHE THONG TIN XANHL > Diachi: B54 Neuyén Trai, Phuong Neuyén Cur Trinh, Quan 1, PP Hé Chi Minh S “Ma sé thud: 0307509164 GREEN [7% Dignthoai: 028.3920 9502 Fax: 028.3920 9504 So tai Khodn: 0331000409673 tai NH TMCP Ngoai Thuong Viét Nam - CN Sai Gan HOA DON GIA TREGIA TANG | Mau sé: 01GTKT0/001 Ky higu: AA/19E Nga 13 thing 09 ndm 2019 Se 0000137 Hg tén ngudi mua hang: Tén don vi; CONG TY CO PHAN ADECCO VIET NAM Dia chi: Tang 14. loa nha E.town Central, $6 11 Doan Van Bo, Phuong 12, Quan 4, Thanh phé Hé Chi Minh, Viét Nam Ma sé thué: 0311285460 Hinh thire thanh toan: TM/CK Sé tai khoan: sTT ‘Tén hang héa, dich vu Don vi tinh | Sé lwong Don gia Thanh én A B C 1 2 3=1x2 1 Day tin hig HDMI- 6333 so. 1,00 390,000,00 390.000 One tién hang: 390.000 thué GTGT: 39.000 1 thanh todn: 429.000 Phét hank bdi phan mém MelInvoice.va - Céng ty C6 phn MISA (www.misa.com.vn) - MST: 0101243150 Bon trim hai mii chin nghin déng chan. Ngudi mua hang Nguoi ban hang (KS, ghiro ho, tény (Ky, ghir& ho, ten) HH Giai Phap Mang Céng Tin Xanh Nehé Thang: Ky ngay: 13/09/2009" (Can kiém wa, déi chiéu khi lap, giao, nhan héa don) ADECCO VIETNAM JOINT STOCK COMPANY BatchEntry No.: 000266 / 00042 , Journal Voucher Voucher No.: 0000137 Description: CP mua day HOMILHDMI-VGA ¥6333 for training room HCM Auto Reverse Date: 13-Sep-19 | TT. [ AMOUNT (VND) 7 i é ; AIC CODE | AIC NAME PARTICULARS DEBIT CREDIT _ _ = _| 33710-53000-00-000-30000-30001 |Accounts Payable - Invoice CP mua day HOMIAOMI-VGA Y6333 for 0 428,000) Received training room HCM GA231-66000-14-000-74000-74025 |Hardware Expenses (Back Office) [CP mua day HOMIHDMI-VGA Y6333 for 390,000 0 training room HCM 75310-15600-00-G00-31500-41500 [Accrued VAT/Sales Tax- VAT [CP mua day HDMIMOMI-VGA Y6333 for 39,000 0 Ingut Tax ____ {training room HEM _ Total (VND) 1 428,000 429,000 Prepared By Reviewed By Yer N —» T&ng Thi Thuyén Position: Senior AccountanKé Toan Téng Hop Pate 4D te 2019 Name: Bui Thoai Linh Position: Senior AccountanvKé Toan Tong ee 40 -10- 2019 03/23/2020 1:44:56PM ADECCO VIET NAM JOINT STOCK CO. - GRP Page 19 G/L Transactions Listing - in Functional Currency (GLPTLS1) Account Number! Description’ Posting Prd. Source Date Reference Sag. Batch-Entry Debits Gredits Net Change Balance 13110-11000-00-000-12000-12001 Trade Accounts Recelvable - lasued Involcas 124,493,461 ,658 02 AR-IN 02/17/2020 Phi dich vu tuyén dung nhdn su/Recruitment 327 336-118 41,820,000 service fee AD 9E#0002936 §1130-50000-13-500-80000-60000 Revenues - invoiced - Permanent (Hanol) -859,730,450 02 AR-IN 02/17/2020 Phi dich vu tuyén dung nhan su/Recruitment 327 336-118 41,820,000 service fee ADNSE#0002936 CÔNG TY CỔ PHẦN ADECCO VIỆT NAM ADECCO VIETNAM JOINT STOCK COMPANY Mã số thuế (Company Tax Code): 0 3 1 1 2 8 5 4 6 0 Tầng 14, Toà nhà E.Town Central, Số 11 Đoàn Văn Bơ, Phường 12, Quận 4, Thành phố Hồ Chí Minh, Việt Nam 14th Floor, E.Town Central Building, No.11 Doan Van Bo Street, Ward 12, District 4, Ho Chi Minh City, Vietnam Tel: (84-28) 3636 5811 - Fax: (84-28) 3636 5810 Số tài khoản (Account No.): 0302 413 002 (VND) Citibank, N.A., Vietnam HÓA ĐƠN GIÁ TRỊ GIA TĂNG (VAT INVOICE) Họ tên người mua hàng (Sold to): Ngày (Date): 30/06/2020 Tên đơn vị (Company Name): Công ty TNHH Procter & Gamble Việt Nam Số PO (P.O No.): A6P-8002045752 Địa chỉ (Customer's address): Khu CN Đồng An, Phường Bình Hoà,Thành Phố Thuận An, Tỉnh Bình Dương, Việt Nam Kỳ hạn thanh toán (Terms of payment): 90 ngày từ ngày HĐ/90 days from Inv DateMã số thuế (Customer Tax Code): 3 7 0 0 2 3 2 7 5 6 Hình thức thanh toán (Payment by): Chuyển khoản STT No. Tên hàng hóa, dịch vụ Description Đơn vị tính Unit Số lượng Quantity Đơn giá Unit Price Thành tiền Amount 1 2 3 4 5 6 = 4 x 5 1 Phí dịch vụ Giải Pháp Nguồn Nhân Lực T6.2020-Item 1 THÁNG 1 17.208.761 17.208.761 2 Phí dịch vụ Giải Pháp Nguồn Nhân Lực T6.2020-Item 1 THÁNG 1 16.901.261 16.901.261 3 Phí dịch vụ Giải Pháp Nguồn Nhân Lực T6.2020-Item 1 THÁNG 1 17.652.927 17.652.927 Cộng tiền hàng: (Sub Total) 51.762.949 Thuế suất GTGT: 10% (VAT Rate) Tiền thuế GTGT: (VAT) 5.176.295 Tổng cộng tiền thanh toán: (Total Amount Payable) 56.939.244 Số tiền viết bằng chữ (In words): Năm mươi sáu triệu chín trăm ba mươi chín nghìn hai trăm bốn mươi tư đồng chẵn./. Người mua hàng (Buyer) Người bán hàng (Seller) Bán hàng qua điện thoại Đã được ký điện tử bởi (Signed digitally by) CÔNG TY CỔ PHẦN ADECCO VIỆT NAM Ngày: 30/06/2020 (Cần kiểm tra đối chiếu khi lập, giao, nhận hóa đơn) Giải pháp Hóa đơn Điện tử được cung cấp bởi Công ty Cổ phần Bkav - MST 0101360697 - ĐT 1900 545414 - http://ehoadon.vn Hóa đơn Điện tử (HĐĐT) được tra cứu trực tuyến tại http://tracuu.ehoadon.vn. Mã tra cứu HĐĐT này: M1D6O2ENIZD Mẫu số (Form): 01GTKT0/001 Ký hiệu (Serial): AD/20E Số (Invoice No.): 0000973 7202020 46:36AM ADECCO VIET NAM JOINT STOCK CO. - GRP Page 74 GIL Transactions Listing - In Functional Currancy [GLPTLS1) Account Number! Description! Posting Prd. Source Date Reference $aq. ‘Baben-Entry Debits Create (Net Change Balance 33311-34103-004000-31500-31500 = Accrued VAT/Salas Tax - VAT Output 8.227 241359 06 AR-DB = 6902020 © Phi dich vy GidI Pnap Ngudn Nnan Lyc 400 403-8 5,176,295 T6.2020-tem 1 ADIZOEFO000873 51130-S00D0-10-700-S0000-50000 Revenuas - invoiced - Outsourcing (Payroll &. ~158,464,564,729 05 AR-DE = 6R0/2020 Phi dich vy GIdl Phap Ngudn Nnan Lye 200 409-8 17,208,761 T6.2020-Htem 1 ADI20EF0000873 06 AR-DB = 6902020 Phi dich vy GidI Pnap Ngudn Nnan Lyc 400 403-8 16,901,261 T6.2020-ttem 1 ADROEFDO00S73 05 AR-DE = 6R0/2020 Phi dich vy Gla Phan Ngudn Nnan Lye 200 409-8 17,682,997 76.2020-ltem 1 ADI20EF0000873 13110-11000-00-000-12000-12001 Trade Accounts Recebvable - Isaued Invoices: ‘96,670,561,143 05 AR-DE = 6802020 Phil dich vy Gldl Phap Ngudn Nnan Lyc 200 409-6 56,939.244 T6.2020-tem 1 ADROEFDO009T3 [1 [2] [3] [5] [6] [8] [9] [10] - 0 0% 0 0 0 - 0 0% 0 0 0 - 0000426 Khác/Other 607,000 10% 60,700 - 0031018 Cong Ty TNHH Phat Thanh Giang 0300969589 6,650,910 9% 586,090 - 0001395 Cong Ty Co Phan DAT PHU SA 0204517939 4,515,800 10% 451,580 - 0007998 Khác/Other 1,359,000 10% 135,900 - 0003033 Khác/Other 1,037,400 10% 103,740 - 0000539. Khác/Other 775,200 10% 77,520 - 0006367 Cong ty CP Duc Manh 0400424719 94,202 10% 9,420 - 0004156 Cong ty CP Du Lich Bay 0303246348 4,544,545 10% 454,455 - 0002301 Cong ty TNHH Phat Trien De Nhat 0100112998 2,356,353 10% 235,635 - 7305405 Tap Doan CN - Vien Thong Quan Doi 0100109106 509,045 10% 50,905 - 7305473 Tap Doan CN - Vien Thong Quan Doi 0100109106 720,227 10% 72,023 - 7314451 Tap Doan CN - Vien Thong Quan Doi 0100109106 689,251 10% 68,925 - 0000658 Cty CP Bat dong san Song Mai 1,255,996,260 10% 125,599,626 - 0017231 Cong Ty TNHH MTV Sai Gon Coop Cong Quynh 0305784415 4,679,273 10% 467,927 - 0017230 Cong Ty TNHH MTV Sai Gon Coop Cong Quynh 0305784415 36,190 5% 1,810 - 0001629 Cong Ty Co Phan DAT PHU SA 0204517939 318,000 10% 31,800 - 0001630 Cong Ty Co Phan DAT PHU SA 0204517939 856,500 10% 85,650 - 2033560 Cong Ty TNHH Thuong Mai Duy Nguyen 950,876 10% 95,088 - 5591108 Trung Tam kinh doanh VNPT-Ha Noi- 200,000 10% 20,000 - 5584453 Trung Tam kinh doanh VNPT-Ha Noi- 3,655,519 10% 365,552 - 2033561 Cong Ty TNHH Thuong Mai Duy Nguyen 357,715 10% 35,772 - 2033558 Cong Ty TNHH Thuong Mai Duy Nguyen 663,681 10% 66,368 - 2033559 Cong Ty TNHH Thuong Mai Duy Nguyen 932,867 10% 93,287 - 2033563 Cong Ty TNHH Thuong Mai Duy Nguyen 222,768 10% 22,277 - 2033569 Cong Ty TNHH Thuong Mai Duy Nguyen 504,119 10% 50,412 - 2033567 Cong Ty TNHH Thuong Mai Duy Nguyen 500,735 10% 50,073 - 2033580 Cong Ty TNHH Thuong Mai Duy Nguyen 44,545 10% 4,455 - 5525856 Trung Tam kinh doanh VNPT-Ha Noi- 67,272 10% 6,727 - 2033564 Cong Ty TNHH Thuong Mai Duy Nguyen 352,137 10% 35,214 - 2033556 Cong Ty TNHH Thuong Mai Duy Nguyen 318,762 10% 31,876 - 2033565 Cong Ty TNHH Thuong Mai Duy Nguyen 53,118 10% 5,312 - 2033570 Cong Ty TNHH Thuong Mai Duy Nguyen 14,848 10% 1,485 - 2033562 Cong Ty TNHH Thuong Mai Duy Nguyen 223,268 10% 22,327 - 2033557 Cong Ty TNHH Thuong Mai Duy Nguyen 847,218 10% 84,72234 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 32 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 33 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 30 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 31 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 28 06/01/2020 CP điện thoại bàn/VNPT telephone Hanoi Dec19 29 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 26 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 27 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 24 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 25 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 22 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 23 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 20 06/01/2020 CP điện thoại bàn/VNPT telephone Hanoi Dec19 21 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 18 06/01/2020 Phí ĐT/Mobiphone fee HCM in Dec19 19 06/01/2020 CP điện thoại bàn/VNPT telephone Hanoi Dec19 16 04/01/2020 VPP cho tiệc cuối năm/Stationery for KOM 2020 17 04/01/2020 VPP cho tiệc cuối năm/Stationery for KOM 2020 14 03/01/2020 Nhu yếu phẩm/Refreshment in Jan20 15 03/01/2020 Nhu yếu phẩm/Refreshment in Jan20 12 01/01/2020 Cước di động/Viettel telephone charge HCT Jan29 13 02/01/2020 CP thuê VP/Rental fee for Q1.2020 HCM 10 01/01/2020 Cước di động/Viettel cost charge Hyperion Dec19 11 01/01/2020 Cước di động/Viettel cost charge Hyperion Dec19 8 31/12/2019 Vé máy bay/Air ticket charge Loreal Dec19 9 31/12/2019 CP điện/Electricity at Hanoi in Dec19 6 09/12/2019 CP tiếp khách/Expense claim for Andree Jan20 7 27/12/2019 Tiền điện/Electricity at Danang Dec19 charge Huawei 4 30/11/2019 CP tiếp khách/Expense claim for Andree Jan20 5 06/12/2019 CP tiếp khách/Expense claim for Andree Jan20 2 06/11/2019 Vé máy bay/Air ticket charge Romania Nov19 PTG 3 18/11/2019 VPP/Stationery for PS HCM Nov19 2. Hàng hoá, dịch vụ không đủ điều kiện khấu trừ: 1 Tổng 3. Hàng hoá, dịch vụ dùng chung cho SXKD chịu thuế và không chịu thuế đủ điều kiện khấu trừ thuế: 1 25/10/2019 CP tiếp khách/Expense claim for Andree Jan20 [4] [7] 1. Hàng hoá, dịch vụ dùng riêng cho SXKD chịu thuế GTGT đủ điều kiện khấu trừ thuế: 1 Tổng Tên người bán Mã số thuế người bán Mặt hàng Doanh số mua chưa có thuế Thuế Suất Thuế GTGT S T T Hóa đơn, chứng từ, biên lai nộp thuế Ký hiệu hóa đơn Số hóa đơn Ngày, tháng, năm phát hành Mẫu số:01-2/GTGT (Ban hành kèm theo Thông tư số 28/2011/TT-BTC ngày 28/02/2011 của Bộ Tài chính) BẢNG KÊ HOÁ ĐƠN, CHỨNG TỪ HÀNG HOÁ, DỊCH VỤ MUA VÀO (Kèm theo tờ khai thuế GTGT theo mẫu số 01/GTGT) Kỳ tính thuế: Tháng 1 Năm 2020 Tên cơ sở kinh doanh: CÔNG TY CỔ PHẦN ADECCO VIỆT NAM Mã số thuế: 0 3 1 1 2 8 5 4 6 0 Đơn vị tiền HOA XA HOI CHU NGHIA VIET NAM Mau s6: 01/GTGT " ’ (Ban hianh kém theo Thong te Poe lap - Tw do - Hanh phic s6 26/2015/TT-BTC ngay 27/2/2015 ctia BG Tai chinh) TO KHAI THUE GIA TRI GIA TANG (Danh cho nguai n6p thué khai thué gic tri gia tang theo phicong phdp khdu trit) [01] Ky tinh thué: Thang 01 nam 2020 [02] Lin dau [ X } [03] Bé sung in thir[ [04] Tén ngudi nép thué: CONG TY CO PHAN ADECCO VIET NAM [05] Ma sé thué: (5) [le] - | [06] Dia chi: Tang 14, Toa nha E.Town Central, 11 Doan Van Bo [07] Quan/Huyén: Quan 4 [08] Tinh/Thanh p! [09] Dign thoai: 0839153430 [10] Fax: [12] Ten di ly thué (néu c6): USI Mass tu DOOD - oo [14] Dia chi: [15] Quén/Huyén: [17] Dign thoai: [18] Fax: [20] Hop déng dai ly thué: S6: [11] Email: phuong.nguyen@adecco.com Don vi tién: Dong Viét Nam sri] Chi én (hes nnd CIGD ‘Thué GGT A | Khéng phat sinh hoat dng mua, ban trong ky (dan pu] B | Thué GIGT cdn duye khdu trirky truée chuyén sang. 1221 | 0 CC _|Ké khai thué GIGT phai ndp Ngfn sich nha nude I_| Hang hoa, dich vy (HHDV) mua vao trong ky 1_|Giétrj va thud GTGT cia hing hod, dich vu mua vio [1231 [__ 2.264.687.020] 124) 224,576,898 2, [Tongs6 thué GPGT duge khau trir ky may 2251 224,576,898 TI [Hang hod, dich vy ban ra trong ky 1. |Hanghéa, dich vu bén ra khéng chu thué GTGT [26] 0| 2 aeeh wy bin ra chjuthué GTGT ((27]-(29}+(30]+(32}+132a}; 28 | 19] 41.915:566.495} [28] 4,191.556.655 a. |Hanghod, dich vy ban ra chju thué suat 0% [29] 0} _|Hanghod, dich va ban ra chiu thu suat 5% [30] of 131) 9 ¢_[Hanghod, dich vy ban ra chiu thug sudt 10% 132) | _41.915.566.495] 133] 4.191, 556.655| [Hang hod, dich vu ban ra kh6ng tinh thué [32a] 0} 3__[Téngdoanh thu va thué GTGT cia HHDV bén ra ((34]=(261(271; 35-128) | 1341 | _41.915.566.495] (35) 4.191,556.655| IM [Thug GTGT phat sinh trong ky ((36]=35]-125) 136] 3.966.979.1751] TV |Diéu chinh ting, gidm thué GPGT con duye khéu trir cia cdc ky trade 1. |Diéu chinh gam 27] | 2. |Biéu chinh ting [38] 0] v [Thué GTGT dX ndp & dja phuong khée cia hogt ding kinh doanh xAy dung, Lip dit, ban hing, bat 139] 0 | dong san ngoai tinh Vi [Xée dinh nghia vy thué GIGT phai np trong ky: 1 [Thué GIGT phai n6p cia hoat dng san xudt kinh doanh trong ky ([40a)=[36)-(22]+1371-1381-139120) [[40a]] __3.966.979.757| 2 'Thué GIGT mua vio cia dy in du tu (cing tinh, thanh phé tryc thuge trung wong) duge bi trir wi (400 d ithué GTGT cdn phai np ciia hoat dong sn xuat kinh doanh cing ky tinh thué 3. [Thud GIGT con phai nOp trong ky ((40]=[40a]-|40b)) (40) 3.966.979.7517] 4 |Thué GTGT chua khiu trir hét ky nay (néu [41]=[36]-[22]+37]-[38]-[39]<0) [41] 0| 4.1 |Téngsé thué GTGT dé nghi hoan 142] 0| 4.2 |Thué GTGT odn durge khau trit chuyén ky sau ((43]=[41]-[42]) [43] 0| Toi cam doan s6 ligu khai trén lA ding va chiu tréch nhigm truée phap luat vé s6 ligu da khai./. NHAN VIEN DAI LY THUE Tp. H6 Chi Minh, ngay 20 thang 02 nam 2020 Chitng chi hanh nghé NGUOI NOP THUE hoae DAI DIEN HOP PHAP CUA NGUOI NOP THUE (Ky, ghi ro ho ten; chite vu va ding déu (néu cb) Tidarat Kanchanawat Ger CONGTY CO PHAN TS24 CONG TY CO PHAN ADECCO VIET NAM S5407E9BADE9DO6DB9ES775FTCBA98859 Ge sAo101 082628860301 FCODI7ASECAS 2/20/2020 Th6ng tin giao dich - Transaction information Mau s6: C1-02/NS GIAY NOP TIEN VAO NGAN SACH NHA NUOC (ban hanh kém theo Théng tu s6 84/2016/TT-BTC. Khéng ghi vao " . Tien mat O Chuyén khoan ila BO Tai chinh) khu vue nay . Loai tin: = VND usoL] Khae: Ma higu 6: 200220.5056.39201 Sé tham chiéu: Ngwdi nép thué: CONG TY CO PHAN ADECCO VIET NAM Ma sé thué: 0311285460 Bia chi: Tang 14, Toa nha E.town Central, $6 11 Doan Van Bo, phudng 12, Quan 4, TPHCM Quan/Huyén: Tinh, TP: Nguoi nép thay: Bia chi: Quan/Huyén: Tinh, TP: é nghj NH/ KBNN: NHTMCP Ngoai thuong: trich TK sé; 0071001084849 hod thu tign mat 48 nép NSNN theo: Tk thu NSNNL_] TK tam thu _] Tk thu hdi hoan thué GTSTL_] vao tai khoan cia KBNN: KBNN TP HCM Tinh, TP: Mo tai NH dy nhigm thu: Nop theo van ban ciia co quan co tham quyén: Kiém toan nha nuée [_] Thanh tra tai chinh [_] Thanh tra Chinh phii[_] Co quan c6 thém quyén khac[_] Phan danh cho NH | uy nhigm thu/NH | phéi hop thu/ KBNN Té —-¥ quan quan ly thu: Cyc Thué Thanh phé Hé Chi Minh Phan danh cho ngwoi nop thué ghi | ghi Sé6to | | | | __, |Ky thué/Ngay, | khai/sé | 5 Ha “ quyét — i 5 han ma | Matiu STT quyét : |. |N@i dung cac khoan nép NSNN 86 nguyén té sé tign VND | | dinkiNgay chuong| muc h/SO "| théng bao | | | | +~ | | 1 } | | at, kinh doanh t 0 l4 | ot2020 | Uah Kin doanh irong nivoe 3,966,979,757 154 4701 | | | (gdm ca dich vy trong linh vye. | | | | dau khi) | Téng cong 3,966,979,757 | ing cher): Ba ty chin tram sau muoi sau trigu chin tram bay muoi chin ngan bay tram nam muoi bay dng Térs sé tién gh PHAN DANH CHO KBNN GHI KHI HACH TOAN: Ma CQ thu No TK Ma DBHC Co TK: NGU°O! NOP TIEN NGAN HANG/ KHO BAC NHA NU'OC: Ngay 20 thang 02 nam 2020 Ngay thang nam Nguoi ndép tién Ké toan truong Thu trwong don vi Thu quy Ké toan Ké toan truéng (Ghi chire danh, ky, ho tén va déng du) Ghi chi: Trvdng hop nop thué ign tir: Noudi ndp tién, TS chic T-VAN (néu e8), Téng eye Thué (ndu ed), Ngan hang/ Kho bac Nha nue thyc hién ky 86; ghitén; ngay, gier (1) Tredng hap nép thud dign ti tt Céng théng tn dign tr cba Téng cue Thus, he théng ty dong didn sb tham chigu d8 phyc vy céng tée quan Wy {2} Trubng hep np tién bing VND thi ghi b&ng cht? theo téng s6 tn VND; Truong hgp nop tién bang ngoal t thi ghi bang chor theo ting s6 nguyén té va logi ngogl te. https://www.vietcombank.com.vn/lbanking20/Corporates/NSNN/TaxPaymentSlipPrint.aspx?ID=81 39F 99 14462535A6BE702A57834DCDD94B7ESB8A... 1/1