{"id":29977,"date":"2017-03-01T01:11:57","date_gmt":"2017-03-01T01:11:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29977"},"modified":"2017-03-01T01:11:57","modified_gmt":"2017-03-01T01:11:57","slug":"cong-van-so-404tct-cs-thue-gtgt-doi-voi-dich-vu-phan-mem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29977","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 404\/TCT \u2013 CS thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4<\/strong>NG C\u1ee4C THU\u1ebe<\/strong>
\n——-<\/strong><\/span><\/td>\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><\/td>\n<\/tr>\n
S\u1ed1: 404\/TCT-CS<\/span>
\n V\/v: ch\u00ednh s\u00e1ch thu<\/em>\u1ebf<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 10<\/em> th\u00e1ng 02 <\/em>n\u0103m 2017<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh <\/strong>g\u1eedi:<\/strong> C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam.<\/span>
\n (\u0110\/c: T\u1ea7ng 6 T\u00f2a nh\u00e0 Ph\u01b0\u01a1ng Nam, S\u1ed1<\/em> 157 V\u00f5 Th\u1ecb S\u00e1u, Qu\u1eadn 3, TP. H\u1ed3 Ch\u00ed Minh)<\/em><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 011216-MBSVN-KT ng\u00e0y 02\/12\/2016 c\u1ee7a C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam (C\u00f4ng ty MBS Logistics VN) v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 71\/2007\/N\u0110-CP ng\u00e0y 03\/05\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 th\u00f4ng tin quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c10. D\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m l\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3, ph\u1ee5c v\u1ee5 vi\u1ec7c s\u1ea3n xu\u1ea5t, c\u00e0i \u0111\u1eb7t, khai th\u00e1c, s\u1eed d\u1ee5ng, n\u00e2ng c\u1ea5p, b\u1ea3o h\u00e0nh, b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 kh\u00e1c li\u00ean quan \u0111\u1ebfn ph\u1ea7n m\u1ec1m\u201d.<\/span><\/em><\/p>\n

T\u1ea1i kho\u1ea3n 21 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span><\/p>\n

\u201c21. Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u00e0y 12\/02\/2015, C\u00f4ng ty SC Fulfil Consulting Pte. Ltd (Singapore) k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00e0i \u0111\u1eb7t, \u0111\u00e0o t\u1ea1o ph\u1ea7n m\u1ec1m CargoWise One th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh n\u00eau tr\u00ean – ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam mua c\u1ee7a WiseTech Global (m\u1ed9t t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c) t\u1ea1i Vi\u1ec7t Nam th\u00ec h\u1ee3p \u0111\u1ed3ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 21 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC n\u00eau tr\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span>
\n – V\u1ee5 PC, C\u1ee5c CNTT (TCT);<\/span>
\n – C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh;<\/span>
\n – L\u01b0u: VT, CS (2b).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

 <\/p>\n

Ho\u00e0ng Th\u1ecb H\u00e0 Giang<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\n","protected":false},"excerpt":{"rendered":"

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 – H\u1ea1nh ph\u00fac ————— S\u1ed1: 404\/TCT-CS V\/v: ch\u00ednh s\u00e1ch thu\u1ebf H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 02 n\u0103m 2017 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH MBS Logistics Vi\u1ec7t Nam. (\u0110\/c: T\u1ea7ng 6 T\u00f2a nh\u00e0 Ph\u01b0\u01a1ng Nam, S\u1ed1..<\/p>\n","protected":false},"author":7,"featured_media":29978,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4185],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29977"}],"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=29977"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29977\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29978"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29977"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}