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BO TAI CHiNH TONG Cl)C TRUE
S6: 51 ITCT-KK
V/v khftu trir, hoan thu GTGT
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C(>NG HOA xA H(>I CHU NGHiA VIE:T NAM
· 1>9c Ip - T\f do - H'-nh phuc
Ha N9i, ngay 0-1-thang..{ nam 201-'t
Kinh giri: Cvc Tum tinh Ca Mau
Tra Im cong van s6 1478 / CT - KTrT ngay 15/8/2013 cua C\lc ThuS tinh Ca Mau vs vic khfiu trir, hoan thus gia tri gia tang (GTGT), TBng C\lC Thus c6 y
kiSn nhu sau:
Can cu hu6ng dfui ti Khoan 2(a) va Khoan 2(c) DiSu 15 Thong tu s6 06 / 2012 / TT - BTC ngay 11101 / 2012 clia B9 Tai chinh hu6ng dful thi h8.nh m()t s6
diSu cua Lut Thus gia tri gia tang, hu6ng dfui thi harm Nghi ditlh s6 123 / 2008 / ND - CP ngay 08/12/2008 va Nghj djnh s6 121 / 2011 / ND - CP ngay 27/12/2011 cua Chinh phu;
Can cu hu6ng c:lfui Khoan 9 E>iSu 1 Thong tu sB 65 / 2013 / TT - BTC ngay 17/5/2013 clia B9 Tai chinh (sira dBi m(}t s6 di8u cua Thong tu sB 06 / 2012 / TT - BTC
ngay 11/01/2012 va c6 hiu lµc tU ngay 0117 / 2013) ;
Can cu hu6ng dfut ti Khoan 5(a) E>i8u 9 Thong tu s6 28 / 2011 / TT - BTC ngay 28/02/201 lcua B(} Tai chinh hmmg dfui thi harm m9t sB diSu cua Lt Quan ly thuS, hu6ng dfut thi h8.nh Nghi ditlh sB 85/2007/NE>-CP ngay 25/5/2007 va Nghi djnh sB 106/2010/ND-CP ngay 28/10/2010 cua Chinh phu;
Can cu cac hu6ng dfut tren:
- Truang hqp Cong ty TNHH San xuftt kinh doanh chS biSn hang thuy San va XNK Thu Thanh c6 phat sinh h6a don hang h6a, djch V\1 mua vao tir hai
mucri triu d6ng tra Ien nhrmg Cong ty khong c6 chtrng tir thanh toan qua ngan
hang dBi vm nhiing truang hqp nay ma chi co chtrng. ru ben mua n9p tien mt vao tai khoan cua ben ban; Cvc ThuS da cong b6 quySt dinh kiSm tra ti Cong ty va kY bien ban kiSm tra ngay 16/7/2013 khong chp nh khftu trir thus GTGT dBi v&i nhfrng h6a .don c6 gia tri tren 20 triu dbng khong c6 ch(cng tir thanh toan
qua ngan hang la dling vcri quy djnh.
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- Khoan 2(c) DiSu 15 Thong tu s6 06 / 2012 / TT - BTC ngay 11/01/2012 cua
B9 Tai chinh va Khoan 9 E>iSu 1 Thong tu s6 65 / 2013 / TT - BTC ngay 17/5/2013 cua B9 Tai chinh (sua ddi m9t sd diSu cua Thong tu sB 06 / 2012 / TT - BTC ngay
11/01/2012 va c6 hiu Ive tu ngay 01/7/2013) chi hu6ng dftn cho truang hqp
hang h6a, dich V\1 mua tra ch, tra g6p c6 gia trj hang h6a, djch V\1 mua tir hai mucri triu d6ng tra len; dSn thai diSm thanh toan theo hqp d6ng khong c6 ch(cng
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tir thanh toan qua ngan hang. E>S nghi C\lC Thus nghien Clru va thl,IC hin dling theo quy dinh.
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Nui nhQ.n:
- Nhu tren;
- Vµ: PC (BTC);
- Vv: PC2b, CS, TTr (TCT);
- Luu: VT, KK2b·v
Trin Van Phu
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