src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_001 .png" height="99" width="1">
BQ TAI CHiNH TONG Cl)C THUE
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_002 .png" height="1" width="61">
S6: .l 3' /TCT-CS
V/v khu trir thu GTGT.
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_003 .png" height="1" width="198">
C(>NG HOA xA H(>I CHU NGHiA Vl.IJ:T NAM
D(}c lp - Tl! do - H .mh phuc
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_004 .png" height="1" width="230">
Ha N(J i, ngay J/- thang I nam 2014
Kinh gui:
Cvc Thus tinh Ca Mau;
Cong ty C6 phn T?p doan thuy san Minh Phu.
(Dia chi: Khu cong nghi?p P. 8 Ca Mau)
Tbng C\}C Thus nh?n duqc cong van s6 20 / 2013 / CV - MP .2013 ngay 08/10/2013 cua Cong ty C6 ph&n Tp doan Thuy san Minh Phu vS vic khfiu trir
thuS GTGT. VS vein dS nay, sau khi bao cao va duqc sµ ddng y cua B9 Tai chinh, T6ng cvc Thus c6 y kiSn nhu sau:
Can cu hu6ng dn t:;ii diSm d khoan 2 DiSu 15 Thong tu s6 06 / 2012 / TT BTC ngay 11/01/2012 cua B9 Tai chinh quy dinh cv thS vS nha cung clip :
"a) Truang h<JP mua hang hoa, dtch V¥ cita m(>t nha cung cdp c6 gia trt duai hai muai tri?u a6ng nhung mua nhiiu ldn trong cimg m(jt ngay c6 t6ng gia
trt tu hai muai tri¢u d6ng tra Zen thi chi dU(!C khdu tru thui a6i vai truang h<JP c6 ch{mg tu thanh toan qua ngiin hang. Nha cung ccip la nguai n(jp thui c6 mii s6
thui, trl!c tdp khai va n(>p thui GTGT "
Truang hqp cua Cong ty C6 phn T?p doan thuy san Minh Phu c6 cac h6a
dan GTGT du vao phat sinh trong ngay cua cung m9t nha cung cfip ddi v6i cac chi phi a cang nhu phi: tiSn din ch:;iy l:;inh, luu container, luu bai, v sinh cont, rning h:;i cont,... va cac lo:;ti I phi: I phi hai quan, l phi kiSm djch thu y, 1 phi
kiSm Trung tam 3,... c6 gia tri du6i hai muai triu ddng nSu c<)ng l:;ii cac h6a dan neu tren vuQ't tren hai muai triu d6ng thi chi duqc ke khai, khfiu trir thuS GTGT d6i v6i truang hqp c6 chtrng tu thanh toan qua ngan hang.
Truang hqp Cong ty thanh toan cac h6a dan GTGT cua chi phi tiSp khach tu hai muai triu d6ng tra Ien bing the Visa / master mang ten chu the la ten Cong ty thi duqc chcip nh la du diSu kin thanh toan qua ngan hang dS khciu tru thus GTGT.
T6ng c\}c ThuS tra Iai dS C\lc ThuS tinh Ca Mau va Cong ty C6 phn T?p doan thuy san Minh Phu biSt./."'""
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_005 .gif" height="159" width="444">
Noi nhan:
Nhu trn; pl
Vv PC, CST - BTC;
-
Vv PC - TCT;
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_006 .png" height="77" width="0">
Ltru: VT, CS (4).f
src="239_TCT_CS_2014_Vv_Khau_tru_thue_GTGT / Image_007 .gif" height="1126" width="794">