Warning (2): session_start(): open(/tmp/sess_8k36cid3c37j1lok4heoi2hcc4, O_RDWR) failed: No space left on device (28) [APP/Config/bootstrap.php, line 2]
session_start - [internal], line ??
include - APP/Config/bootstrap.php, line 2
Configure::bootstrap() - CORE/Cake/Core/Configure.php, line 92
include - CORE/Cake/bootstrap.php, line 146
[main] - APP/webroot/index.php, line 77
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_cake_dev_vie) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Warning (512): _cake_core_ cache was unable to write 'cake_dev_vie' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::element() - CORE/Cake/View/View.php, line 424
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Cục thuế thua kiện vụ truy thu thuế 5,6 tỉ đồng
Thứ bảy,
26-09-2015 , 07:15:00 AM
Theo tòa, quyết định truy thu và phạt 5,6 tỉ đồng của cơ quan thuế có một phần không đúng quy định pháp luật nên tuyên hủy.
Chiều 25-9, TAND TP.HCM đã tuyên án vụ Công ty Cổ phần Thương mại Phú Lễ Việt Nam kiện cục trưởng Cục Thuế TP.HCM về quyết định truy thu và phạt gần 5,6 tỉ đồng. Tòa đã tuyên hủy quyết định của cục thuế.
Truy thu không có cơ sở
Trong vụ việc trên, Công ty Phú Lễ bán sỉ rượu nếp và rượu chuối hột, có hợp đồng với đại lý kèm thỏa thuận nếu đại lý mua hàng đạt doanh số trên 100 triệu đồng thì được hưởng chiết khấu thương mại 5%. Tuy nhiên, khi thanh tra, Cục Thuế TP.HCM cho rằng khoản chiết khấu này không được chấp nhận, xem đây là khuyến mãi. Do đó, doanh thu của Phú Lễ bị xác định lại cao hơn và truy thu thuế thu nhập doanh nghiệp (DN).
Tại phiên xử ngày 18-9 (thứ Sáu tuần trước), đại diện Cục Thuế TP cho rằng thỏa thuận dựa trên doanh số là không đúng quy định mà phải thỏa thuận dựa trên “số lượng lớn” mới được xem là chiết khấu.
Sau khi nghị án kéo dài, chiều 25-9, TAND TP.HCM tuyên án với nhận định việc chiết khấu thương mại được quy định trong các chuẩn mực kế toán, theo Luật Kế toán, trong khi quy định về khuyến mãi thực hiện theo Luật Thương mại. Tòa khẳng định chiết khấu thương mại không đồng nghĩa với khuyến mãi.
Ngoài ra, tòa cho rằng quy định về chiết khấu yêu cầu thỏa thuận về “khối lượng lớn” (không phải “số lượng lớn” như đại diện Cục Thuế trình bày). Trong các hợp đồng của Phú Lễ có nói rõ đại lý hưởng chiết khấu nếu đạt doanh số trên 100 triệu đồng, có đính kèm phụ lục bảng giá sản phẩm từ 27.000 đồng/chai đến 230.000 đồng/chai rượu, vậy là đã đáp ứng đủ điều kiện về chiết khấu. Do đó, tòa tuyên việc truy thu của cơ quan thuế là không có cơ sở.
Tặng, cho phải... thông báo khuyến mãi
Trong quyết định truy thu và phạt thuế bị kiện còn một khoản truy thu thuế giá trị gia tăng của các sản phẩm mà Phú Lễ tặng, cho các đại lý. Cụ thể như tặng chai rượu mẫu, ly uống rượu, xô ướp rượu... cho đại lý trưng bày, sử dụng, tặng khách mua lẻ...
Tại tòa, cơ quan thuế cho rằng quy định về khuyến mãi trong Luật Thương mại có hình thức đưa hàng mẫu, tặng sản phẩm nên việc tặng, cho sản phẩm của Phú Lễ được xem là một hình thức khuyến mãi. DN phải đăng ký/thông báo về chương trình khuyến mãi với Sở Công Thương thì mới được chấp nhận khấu trừ về thuế. Trong khi đó Phú Lễ không thông báo khuyến mãi nên không được khấu trừ, phải trả lại phần thuế giá trị gia tăng đã khấu trừ.
Theo Cục Thuế TP, DN có thể tặng cho với rất nhiều mục đích. Ví dụ, tặng cho khách hàng là phục vụ sản xuất, kinh doanh, tặng cho người nghèo là làm từ thiện, tặng cho cán bộ thuế là ngoại giao. DN tặng cho ai thì cơ quan thuế làm sao biết được, cơ quan thuế không có thời gian kiểm tra DN tặng ai! Vì vậy, không có thông báo khuyến mãi thì không phải là phục vụ sản xuất, kinh doanh.
Tòa nhận định tương tự cơ quan thuế, cho rằng việc tặng sản phẩm mà không gửi thông báo khuyến mãi thì không được xem là khoản tặng, cho phục vụ mục đích sản xuất, kinh doanh. Do đó cơ quan thuế không cho Phú Lễ khấu trừ thuế, cần truy thu thuế là có cơ sở.
Từ đó, tòa tuyên quyết định truy thu và phạt 5,6 tỉ đồng của cơ quan thuế có một phần không đúng quy định pháp luật. Các khoản truy thu và phạt (trên 1,6 tỉ đồng thuế GTGT, gần 2,8 tỉ đồng thuế thu nhập DN, phạt chậm nộp gần 320 triệu đồng, phạt vi phạm hành chính gần 830 triệu đồng) có liên quan với nhau nên cơ quan thuế phải giải quyết lại việc truy thu, phạt thuế cho đúng quy định.
Như vậy, theo quyết định của tòa, DN chỉ không được chấp nhận khoảng 80 triệu đồng, con số rất nhỏ so với 5,6 tỉ đồng trong quyết định của Cục Thuế TP mà Phú Lễ yêu cầu tòa xử bác quyết định. Nói cách khác, Phú Lễ đã thắng kiện gần như hoàn toàn.
Doanh nghiệp: “Vẫn kháng cáo”
Quy định của Bộ Tài chính có tách bạch cách ghi hóa đơn, cách tính thuế riêng với hàng khuyến mãi và hàng tặng, cho. Như vậy chứng tỏ đây là hai loại hàng khác nhau, không thể gộp chung cứ hàng tặng cho là xem như khuyến mãi. Toàn bộ hàng tặng, Phú Lễ đều tặng cho sản phẩm cho đại lý mua hàng, có hóa đơn, chứng từ, giấy tờ chứng minh, như vậy là phục vụ sản xuất, kinh doanh. Nếu cơ quan thuế cho rằng DN đã tặng cho những đối tượng không nhằm phục vụ sản xuất, kinh doanh thì cơ quan thuế phải chứng minh. Vì vậy Phú Lễ sẽ kháng cáo.
Được chuyển đổi từ Công ty TNHH Tư vấn Đầu tư Á Đông (thành lập ngày 23 tháng 7 năm 2004), trải qua 20 năm hoạt động, các Luật sư chủ chốt của Công ty Luật Á Đông đã có một bề dày kinh nghiệm tư vấn trong lĩnh vực pháp luật đầu tư và pháp luật doanh nghiệp.
Bên cạnh những kinh nghiệm chuyên môn, các luật sư và chuyên viên pháp lý của Công ty Luật Á Đông luôn thấm nhuần cách nghĩ " Luật sư luôn là người bạn đồng hành mang lại sự yên tâm và an toàn cho doanh nghiệp trong các hoạt động kinh doanh ". Do vậy, trong quá trình cung cấp dịch vụ của mình, Công ty Luật Á Đông luôn được khách hàng đánh giá là một đơn vị tư vấn có đội ngũ nhân viên tận tâm...
Hotline
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_settings) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_settings) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_partners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_partners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_file_map) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
Warning (512): _cake_core_ cache was unable to write 'file_map' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_method_cache) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
Warning (512): _cake_core_ cache was unable to write 'method_cache' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
Warning (2): Unknown: open(/tmp/sess_8k36cid3c37j1lok4heoi2hcc4, O_RDWR) failed: No space left on device (28) [Unknown, line 0]
Warning (2): Unknown: Failed to write session data (files). Please verify that the current setting of session.save_path is correct () [Unknown, line 0]