Công văn 40/TCT-CS Khấu trừ thuế GTGT đầu vào của tài sản cho thuê tài chính mua trong nước

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B(> TAl CHfNH TONG eve THUE

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S6: J.t 0 / TCT - CS

V/v: Khu trir thuS GTGT

d§.u vao cua tai san cho thue

tai chinh mua trong nu6c.

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CONG HOA xA HOI CHU NGHiA VI$T NAM

l>{)c Ip - Tv do - Hnh phuc

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Ha N(J i, ngayOG thangM nam 20l'f

Kinh giri: C\lc Tum thanh phd HB Chi Minh.

T6ng C\lC Thus nh duqc cong van s6 2173 / CT - TTHT ngay 24/04/2013 cua C\lc ThuS thrum phB HB Chi Minh hoi v@ chinh sach thus GTGT dBi vm tai

san mua trong nu6c dS cho doanh nghi$p chS xufit thue tai chinh. VS n9i dung nay, T6ng C\IC Thus c6 y kiSn nhu sau:

Can cu Khoan 8 I>iSu 4 Thong tu sd 06 / 2012 / TT - BTC ngay 1110112012

• cua B9 Tai chinh hu6ng dfrn dBi tuqng khong ch.ju thus GTGT bao gBm djch V\l

  cho thue tai chinh.

  Can cu Khoan Khoan 2.a I>iSu 9 Thong tu s6 06 / 2012 / TT - BTC ngay

• 11101/2012 cua B9 Tai chinh hu6ng dfrn diSu kin ap d\lllg thus suit 0% d6i vm hang hoa xuftt khAu.

Can cu I>i@m 2.12 Ph\l Ive 4 ban hanh kem theo Thong tu sd

153/2010/TT-BTC ngay 28/09/2010 cua B9 Tai chinh hu6ng dfui lp hoa don ddi v6i td chuc cho thue tai chinh cho thue tfil san thu9c ddi tuqng ch.ju thus

GTGT.

Can cu cac quy djnh tren, TBng Cl,lC Thus nhftt tri v6i y kiSn XU ly cua Cl,lC ThuS thanh ph6 HB Chi Minh neu ti cong van s6 2173 / CT - TTHT ngay 24/04/2013.

TBng c\lc Thus tra Im ds C\lc Thus thanh ph6 H6 Chi MinhbiSt./.;lfv

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Nm nhQ.n:

• Nhu tren;

• Pho TCTr Cao Anh Tufut (d b/c);

• V\l PC-BTC;

• V\l PC-TCT;

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- Luu VT, CS (3).g

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