{"id":27086,"date":"2016-11-11T01:30:10","date_gmt":"2016-11-11T01:30:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27086"},"modified":"2016-11-23T09:50:53","modified_gmt":"2016-11-23T09:50:53","slug":"cong-van-1964tct-cs-ve-viec-khau-tru-thue-gtgt-bi-truy-thu-khi-co-quan-thue-kiem-tra","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27086","title":{"rendered":"C\u00f4ng v\u0103n 1964\/TCT-CS v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra."},"content":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb c\u00f4ng v\u0103n 1964\/TCT-CS\u00a0c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 1964\/TCT-CS<\/span>
\n V\/v ch\u00ednh s\u00e1ch thu\u1ebf<\/em><\/span><\/p>\n<\/td>\n

H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng 05 n\u0103m 2016 <\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1654\/CT-TTHT ng\u00e0y 16\/03\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

\u201c8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2010, C\u00f4ng ty TNHH Viet Hsiang c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng C\u00f4ng ty kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh. N\u0103m 2015, khi C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf C\u00f4ng ty v\u00e0 \u0111\u00e3 truy thu thu\u1ebf GTGT n\u1ed9p h\u1ed9 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec C\u00f4ng ty TNHH Viet Hsiang kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT b\u1ecb truy thu n\u00e0y.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
\u00a0N\u01a1i nh\u1eadn:<\/span>
\n<\/em><\/span><\/strong> – Nh\u01b0 tr\u00ean;<\/span><\/em><\/span>
\n – V\u1ee5 PC, TTr (TCT);<\/span>
\n – L\u01b0u: VT, CS (2b).<\/span><\/em><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/strong><\/p>\n

Cao Anh Tu\u1ea5n<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i c\u00f4ng v\u0103n t\u1ea1i ph\u1ea7n “T\u1ea3i File”<\/strong><\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb c\u00f4ng v\u0103n 1964\/TCT-CS\u00a0c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p. B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do –..<\/p>\n","protected":false},"author":7,"featured_media":27088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3722,3723],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27086"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=27086"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27086\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27088"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27086"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}