Công văn 4637/TCT-TNCN Quyết toán thuế thu nhập cá nhân

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BO TAI CHiNH

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S6: /163 t- /TCT-TNCN

V/v quyt toan thu thu nhp

ca nhan

C<)NG HOA xA H<)I CHU NGHiA VlE:T NAM

D9c lp - Tl}' do - Hnh phuc

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Ha N<)i, ngayJ.1thang 12 niim 2013

Kinh glii: Cong ty TNHH CJ Vina Agri (D/c: Xa My Yen, BSn Luc, Long An)

Tra lai cong van s6 10 / 2013 / CJVN - O ngay 8/10/2013 cua Cong ty TNHH CJ Vina Agri vs vic quySt toan thus thu nhp ca nhan, T6ng eve Thus c6 y kiSn nhu sau:

11 Truang hqp 1:

Ti Khoan 1, Mvc II, Phfui D Thong tu sB 84 / 2008 / TT - BTC ngay 30/9/2008 cua B() Tai chinh hu6ng c:ifui thi hanh m()t sB diSu cua Lut Thu6 thu nhp ca nhan va hu6ng dfu thi hanh Ngltj ditih sB 100 / 20081ND - CP ngay 08/9/2008 cua Chinh

phu quy dirih chi tiSt m()t sB diSu cua Lut Thus thu nhp ca nhan c6 hu6ng dfui:

"Vic khau trir dBi vm thu nhp ru tiSn luong, tiSn cong dugc thµc hin hang thang. Ca quan tra thu nhp can cu vao tiSn luong, tin cong va cac khoan co tinh chat tiSn luong, tiSn cong thvc tra cho ngum lao d9ng, thvc hin t giam tru gia

canh cho dBi tugng n()p thuS, nguai phv thu9c theo dang kY cua dBi tugng n9p

thuS. Tren ca scr thu nhp con li va biSu thuS luy tiSn tirng phfui, ca quan tra thu nhp tinh thus va khau trir sB thus da tinh dS n9p ngan sach nha nuac".

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Can cu hu6ng dful neu tren, Cong ty c6 trach nhim khau trir sB thuS thu nhp ca nhan tru6c khi chi tra thu nhp.

Truang hqp ca quan thuS thvc hin thanh tra thuS Cong ty TNHH CJ Vina Agri phat hin ke khai, khiu trir thiSu thuS thu nhp ca nhan cua ong A va ra quySt

ditih truy thu Cong ty ddi v6i phfui thuS TNCN cong ty khfru trir thiSu cua ong A nhung ong A do khong uy quySn quySt toan cho Cong ty TNHH CJ Vina Agri da

w thvc hin quyst toan thus thu nhp ca nhfil1va n9p ngan sach s6 thus thu nhp ca

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nhan con thiSu thi can cu cht!ng tir nQp thm cua ong A, ca quan thus thvc hin

hoan thuS cho ong A.

21 Truang hqp 2:

Ti DiSm b.1, khoan 6, DiSu 14 Thong tu sd 28 / 2011 / TT - BTC hu6ng dfui thi hanh m9t s6 diSu cua Lut Quan ly thus, hu6ng dan thi hanh Nghi dinh sd 85 / 2007 / NB - CP ngay 25/5/2007 va Ngltj ditih sB 106 / 2010 / NB - CP ngay

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28/10/2010 cua Chinh phu hu6ng dftn: " TruOn.g hqp ca nhan c6 thu nhp ti:r ti8n luong, tisn cong duy nhAt t:;U m9t nai trong nam duong lich thi dugc uy quysn quySt toan thus cho ca quan tra thu nhp quySt toan thay. Ca nhan phai c6 trach

nhim lam giAy uy quySn quySt toan thus theo mKu s6 04-2/TNCN ban hanh kem theo Thong tu nay.

s ci ru w

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thi khong dugc uy quySn cho t6 chuc, ca nhan tra thu nhp quySt toan thay (w trueng hgp t6 chuc, ca nhan tra thu nhp sthu hbi va huy chl:rng tir khau w thu

da cap cho ca nhan)".

Can cu hu6ng dftn neu tren, trueng hqp nam 2012 ong c co uy quySn quyt

toan cho Cong ty TNHH CJ Vina Agri nhung li c6 thu nhp ti:r hai nai, ong C phai tnrc tisp quyst toan thus thu nhp ca nhan nam 2012 vm ca quan thus.

Cong ty TNHH CJ Vina Agri c6 trach.nhim cAp chl:rng tir khfiu w thus thu nhp ca nhan cho ong C dBi v6i s6 thuS thu nhp ca nhan Cong ty da th\l'c hin khfiu tri.r cua 6ng trong nam 2012.

Tdng c\lc Thus thong bao dS Cong ty TNHH CJ Vina Agri biSt./.

Noi nhn:

• Nhu tren;

• C\lc Thu tinh Long An

- V\l PC; V\l KK;

- Luu: VT, TNCN.J

TL. TONG eve TRUONG KT.VT} TRUONG VlJ QL TIIUE TNeN

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PHO VlJ TRUONG

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