{"id":30904,"date":"2017-09-20T00:45:06","date_gmt":"2017-09-20T00:45:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30904"},"modified":"2017-09-20T06:44:07","modified_gmt":"2017-09-20T06:44:07","slug":"cong-van-so-2876tct-cs-vv-ke-khai-bo-sung-sai-sot-sau-kiem-tra-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30904","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 2876\/TCT-CS V\/v k\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/strong>
\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

S\u1ed1: 2876\/TCT-CS<\/span>
\n V\/v <\/em>thu\u1ebf GTGT.<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 28<\/em> th\u00e1ng 6 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
K\u00ednh g\u1eedi:<\/strong><\/span><\/td>\n– C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u;<\/span>
\n – B\u00e0 L\u00ea Th\u1ecb Mai<\/span>
\n (\u0110\/c: S\u1ed1 nh\u00e0 1<\/em>5A khu A3, D\u1ef1 \u00e1n Lan Anh 4, T\u1ed5 11<\/em>, \u1ea4<\/em>p Nam, x\u00e3 H\u00f2a Long, TP B\u00e0 R<\/em>\u1ecba V\u0169ng T\u00e0u)<\/em>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u00e0y 10\/4\/2017, T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n kh\u00f4ng s\u1ed1 ng\u00e0y 30\/03\/2017 c\u1ee7a B\u00e0 L\u00ea Th\u1ecb Mai v\u00e0 c\u00f4ng v\u0103n s\u1ed1 895\/CT-TTHT ng\u00e0y 14\/2\/2017 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u chuy\u1ec3n v\u01b0\u1edbng m\u1eafc c\u1ee7a b\u00e0 L\u00ea Th\u1ecb Mai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. V\u1ec1 n\u1ed9i dung n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0111) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng 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 th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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\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

– T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh Long h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i 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.<\/span><\/p>\n

Khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean: V\u1ec1 nguy\u00ean t\u1eafc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban Quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p, C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh K\u1ebft lu\u1eadn, Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau khi ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

Theo n\u1ed9i dung tr\u00ecnh b\u00e0y t\u1ea1i c\u00f4ng v\u0103n c\u1ee7a B\u00e0 L\u00ea Th\u1ecb Mai: \u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH MTV Lan Anh \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a th\u00e1ng 11, 12\/2015 c\u00f2n s\u00f3t ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb t\u1ea1i H\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 11, 12\/2015 \u0111\u00e3 n\u1ed9p cho C\u01a1 quan thu\u1ebf (theo tr\u00ecnh b\u00e0y t\u1ea1i v\u0103n th\u01b0 c\u1ee7a b\u00e0 L\u00ea Th\u1ecb Mai do t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 11, 12\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb ng\u01b0\u1eddi b\u00e1n\/do ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t), C\u01a1 quan thu\u1ebf \u0111\u00e3 ki\u1ec3m tra, thanh tra h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 11, 12\/2015 v\u00e0 x\u00e1c nh\u1eadn th\u1ef1c t\u1ebf doanh nghi\u1ec7p ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f2n s\u00f3t n\u00eau tr\u00ean th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u00f2n s\u00f3t ch\u01b0a khai.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 B\u00e0 L\u00ea Th\u1ecb Mai v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u \u0111\u01b0\u1ee3c 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\u00e1o c\u00e1o);<\/span>
\n – V\u1ee5 PC – BTC;<\/span>
\n – V\u1ee5 PC, KK – TCT;<\/span>
\n – Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – L\u01b0u: VT, CS (3).11<\/span><\/td>\n		\n

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

L\u01b0u \u0110\u1ee9c Huy<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 2876\/TCT-CS V\/v thu\u1ebf GTGT. H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 6 n\u0103m 2017   K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u; – B\u00e0 L\u00ea Th\u1ecb Mai (\u0110\/c:..<\/p>\n","protected":false},"author":7,"featured_media":30945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4343,4344,4360],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30904"}],"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=30904"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30904\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30945"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30904"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}