Công văn 4644/TCT-CS Thuế GTGT

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BO rA.1cHiNH

TONG eve TRUE

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S6: J.i&ll /,f /TCT-CS V/v Thu GTGT.

C(>NG HOA xA H(>I CHU NGHiA. mT NAM

D9c lp - T11do - Hnh phuc

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Ha N<)i, ngay ,tfthang IL nam 2013.

Kinh giri: Cvc ThuS tinh Hu Giang.

Tdng Cl,IC Thus nh duqc cong van s6 767 / CT - TT .HT ngay 3/7/2013 cua Cl,lc ThuS tinh Hu Giang hoi vS thuS suAt thuS GTGT dfJi vm hot d()ng chuySn

quySn SU dl,lllg ddt cua Cong ty c6 phfuI Me Kong. vs vfi.n dS nay, TBng Cl,IC Thus c6 y kiSn nhu sau:

Theo quy dinh ti I>iSm 6 mvc II phfuI A Thong tu s6 129 / 2008 / TT - BTC ngay 26/12/2008 va Khoan 6 I>iSu 4 Thong tu s6 06 / 2012 / TT - BTC ngay 11/01/2012 ciia B() Tai chinh hmmg dfui vs thus GTGT thi hot d()ng "chuySn quySn su dl,lllg ddt" thu()c dfJi tuqng khong chiu thus GTGT;

Theo quy dinh ti £>iSm 3 mvc II phn B Thong tu sB 129 / 2008 / TT - BTC ngay 26/12/2008 va £>iSu 11 Thong tu sB 06 / 2012 / TT - BTC neu tren thi ''thus sudt

10% ap dl,lllg dBi vm hang hoa, dich vv khong duqc quy dinh ti Mvc II, phfuI A;

I>iSm 1, 2 Ml,lc II, PhfuI B / £ & gt ;iSu 4, I>iSu 9 va DiSu 10 Thong tu nay".

Can cu quy dinh diSm a.4 khoan 9 I>iSu 7 Thong tu sB 06 / 2012 / TT - BTC neu tren thi:

"a.4) Truang hgp ca sa kinh doanh nh chuySn nhuqng quySn SU dl,lllg

dAt cua cac t6 chuc, ca nhan thi gia dAt duqc trir dS tinh thus GTGT la gia ddt i thai diSm nh chuySn nhuqng quySn su dl,lllg ddt bao g6m ca gia tri ca s& hi;i tfuig (nSu c6); ca s& kinh doanh khong duqc ke khai, khAu trir thuS GTGT du vao cua ca s& h tfuig da tinh trong gia tri quySn su dl,lllg ddt duqc trir khong chiu thus GTGT. Truang hgp khong xac dinh duqc gia ddt i thm diSm nh chuySn

nhuqng thi gia dftt duqc trir dS tinh thus gia ttj gia tang la gia ddt do Uy ban nhan

dan tinh, thanh phB tnJc thu()c Trung uang quy dinh i thai diSm kY hgp d6ng

nh chuySn nhuqng".

Can cu cac hu6ng ddn neu tren, quySn SU dl,lllg ddt dS lam huyt IDQ khi chuySn nhuqng thu()c dBi tuqng khong chiu thus GTGT, Cong ty c6 phfut Me

Kong khong duqc ke khai, khftu trir thus GTGT u vao tuang trng vm gia tri quySn su dl,lllg ddt khong chiu thuS GTGT.

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Cac hot dQng khac khong thuQc d6i tugng khong chiu thuS GTGT neu tren nhu dich V\l xay dvng thi phai cbiu thue GTGT v&i thue sdt thue GTGT la 10%.

Nui nhn:.AJI

- Nhu tren;

Jv

• V\l PC, CST -BTC;

• V\l PC, KK - TCT;

- Wesite TCT;

- Luu. VT, CS(3).

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