BO TAI CHiNH
TONG Cl)C THUE
Sb: 31/6'1 /TCT-CS
v v: -an ha trong kho
;c THUE TP. 11\lil<l31-fi \Cl/.f<IMH I
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C(>NG HOA xA H(>I CHU NGHIA VIl):T NAM
Dqc Ip - Tf! do - Hl;lnh ph uc
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Ha N(J i, ngay I! thang / Oniim 2013
- _:-:
.;.: J
10 2013
\I Kinh gui: Cu. c ThuS thanh ph6 H_6 Chi Minh. -
.
_ :.11,,, 2 1 - - IM'.; I ,
,,in ...dlly N ng \I Thue nh?n duqc cong van _so 1733 / CT - TTHT ngy 04104(2013
va congy so 3397 / CT - TTHT ngay 13/06/2013 cua C9c Thue TP. Ho Chi
\I n6 so sO:....
. , 01 ve chinh sach thuS GTGT d6i v&i ho;;it di;ing mua ban hang h6a trong kho ngo;;ii quan cua Cong ty Lien doanh TNHH Nippon Express. VS ni;ii dung
nay, Tbng C\JC Thus c6 y kiSn nhu sau:
Can cu Khoan 20 DiSu 4 Thong tu s6 06 / 2012 / TT - BTC ngay 11/01/2012
cua Bi;i Tai chinh hu&ng d§n d6i tuqng khong chju thuS GTGT d6i v&i hang hoa, djch V\J duqc mua ban gifra nu&c ngoai v&i cac khu phi thuS quan va gifra cac khu phi thuS quan v&i nhau.
Can cu Khoan I.a va Khoan 2.a DiSu 9 Thong tu s6 06 / 2012 / TT - BTC
ngay 11/01/2012 cua Bi;i Tai chinh hu&ng d§n thuS sufrt thuS GTGT 0% ap di,mg d6i v&i hang hoa xufrt khu.
Can cu Khoan .2 DiSu 16 Thong tu s6 06 / 2012 / TT - BTC ngay 1110112012
cua Bi;i Tai chinh hu&ng din diSu kin vS ta khai hai quan dS khfiu tru, hoan thus du vao cua hang hoa xufrt khu.
Can cu Khoan 2 DiSu 1 Thong tu s6 60 / 2012 / TT - BTC ngay 12/04/2012
cua Bi;i Tai chinh hu&ng din vS nghla V\I thus d6i v6i nha thu nu&c ngoai quy djnh vs d6i tuqng ap d9ng.
Can cu Khoan J DiSu 7 Thong tu s6 60 / 2012 / TT - BTC ngay 12/04/2012
cua Bi;i Tai chinh hu&ng d§n thu nhp chiu thus TNDN.
Can cu cac quy dinh tren, Tbng C\JC Thus nhfit tri v&i y kiSn XU ly cua C1,lC
ThuS thanh ph6 H6 Chf Minh neu t;;ii cong van s6 1733 / CT - TTHT ngay 04/04/2013. Df: nghi C9c Thus luu y truang hqp doanh nghip nu&c ngoai ban
hang cho Cong ty Lien doanh TNHH Nippon Express (hqp d6ng chi djnh doanh nghi p gia cong hang cho doanh nghi p nu&c ngoai giao hang t;;ii Vi t Nam cho Cong ty Lien doanh TNHH Nippon Express) thi doanh nghip nu&c ngoai thu{>c d6i tuqng ap d9ng theo quy dinh t;;ii Thong tu s6 60 / 2012 / TT - BTC neu tren, Cong ty Lien doanh TNHH Nippon Express Icy hqp dBng v&i doanh nghip nu&c ngoai c6 trach nhi m khfru tru, n9p thuS thay cho doanh nghip nu&c ngoai.
T6ng c9c ThuS tra Jui dS C9c Thus thanh HB Chf Minh biSt.l.J?--
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