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S6: 3lfJJf / TCT - QLN .
V/v quan ly vii tinh chm n9p doi
v6i nq tin sir d\lng dAt (SOD)
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C(>NG HOA xA H(>I CHU NGHiA T NAM
Dl}c Ip - T\f do - H,nh phuc
Ha N(ii, ngiiy ,(6 thang I O nam 2013
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;T H!JE TP. HO CHI MINH
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\i r.' So.:.........
Hlttl:I:; 2 1 -10- 13
Kinh giri: - C1,1c Thue tinh Dfing Nai;
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C1,1c Thue tinh Kon Tum .
\ Cn,fo · : </)( Tr: h e nh duqc cong van s6 4692 / CT - QLN & amp ;CCNT ngay 01/8/2013
\ U.;':6 SihD • • rn ' Ill 6ng Nai v/v quan ly thu va Xlr ph11t ch ni)p tien Slr d\lllg d§t,
cong van s6 5057 / CT - QLN ngay 27/8/2013 cua C1,1c Thue tinh Kon Tum kien nghi ve (mg d\lllg QTN. ve vic nay, T6ng C\IC Thue c6 y kien nhu sau:
v@ vic cAp ma s6 thu
Thong tu 80/2012/TT-BTC ngay 22/5/2012 cua B{> Tai chinh hu6ng ddn Lut Quan ly thue ve dang ky thue quy dinh:
Khoan 7 Dieu 2 quy djnh d6i tuqng ap d1,1ng: "T6 chi'.rc, ca nhan khac c6 phat sinh khoan phai n{>p ngan sach nha nu&c".
Khoan 3 Dieu 9 hu6ng ddn mi)t s6 tru<mg hgp c1,1 the quy djrih: "Tru<mg hgp ca guan thue c6 d§y du thong tin ca !1ha!1 ve nguai n{>p thue thl thi,rc hin c§p ma s6 thue va thong bao cho nguai n9p thue biet".
Can cu vao quy djnh neu tren, 'd6i v&i cac t6 chi'.rc (ngoai tinh) c6 phat sinh khoan phai n{>p NSNN nhu tru<mg hqp C1,1c Thue tinh Dfing Nai neu t11i cong van 4692 / CT - QLN & amp ;CCNT, T6ng c1,1c Thue de nghi C1,1c Thue thi,rc hin c§p ma s6 thue cho cac t6 chi'.rc, ca nhan phat sinh nghia V\I thue theo quy djnh tlli Thong tu 80/2012/TT-BTC neu tren.
. 2. Theo doi ti@n sir di,mg dAt tren cac ung di.mg quiin ly thus
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Nh<jp thong baa n(ip ti€n su d1,mg ddt: Cong chi'.rc quan ly thue vao chi'.rc nang "Nhp ta khai tinh thue" va ch9n lo11i ta khai la "KHAC ta khai cac lo11i thue
khac" tren i'.rng d\lllg Quan ly thue (QLT) de nhp thong bao n{>p tien Slr d1,1ng dAt
Xac dinh s6 ngay ch<'jm n(ip:
Theo quy dinh t11i diem a v diem e Khoan 4 Dieu 16 Thong tu 28/2011/TT BTC quy dinh ve khai tien Slr d1,1ng dA thi thai h\lll n{>p tien Slr d\lllg dAt chm nhAt la ba muai ngay ke tir ngay nguai. n{>p thue nhn duqc thong bao n9p tien. Can cu quy djnh nay, T6ng C\IC Thue de nghj:
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Ca quan thue cac cAp chli d9ng ph6i hgp, d6i chieu v&i Van phong dang kY quyen su d\lllg dAt hoc ca quan tai nguyen moi tru<mg (sau day gQi chung la ca quan nh dang kY quyen Slr d1,1ng dAt) de xac dinh ngay nguai ni)p thue nh thong bao n{>p tien su d\lllg dAt tir ca quan nhn dang kY quyen su di,mg dAt (d6i v&i tru<mg hgp dja phuang thi,rc hin ca che mi)t cua lien thong). · .
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Can cu ngay nguai n()p thue nh thong bao tiI ca quan nhn dang ky quyen sfr d1µ1g dftt holic tiI ca quan thue (d6i v&i truang hgp dia phuang chua th\lc hin ca che m()t cfra lien thong), ca quan thue xac dinh hi,m n()p cua khoan thu tien sfr di.mg dftt vii nhp thong bao n()p tien sfr di,mg dftt vao frng di.mg QLT.
Truang hgp ca quan thue di'i ban hiili thong bao n()p tien SDD vii chuyen
sang co quan nhn dang ky quyen SDD nhung nguai n()p thue chua n thong ba? thi chua nhp thong bao n()p tien SDD vao frng di.mg QLT (chua tinh so phat sinh ve tien SDD vao h th6ng).
Neu C(J quan thue di'i nhp thong bao tien SDD vao frng di.mg QLT thi Slr di,mg phieu dieu chinh n()i b() de dieu chinh giam tien SDD con ng, tien ph11t chm n()p vii tien cjim n()p theo quy dinh t11i Quy trinh quan ly khai thue, n()p thue vii ke toan thue. ·
2.3. Theo dOi ti€n thui n(Y va tinh tMn cht;lm n9p
Can cu vao chfrng tiI n()p tien sfr di.mg dftt nhn dugc tu Kho b11c nha nu&c, C(J quan thue h11ch toan cac khoan di'i n¢p tien Slr di.mg dftt vao frng di.mg QLT va tbng hgp Sb theo doi tlnh hinh thu n()p thue, Bao cao thu n()i dja theo qui djnh.
Hang thang, s6 tien sfr di,mg dftt con phai n()p NSNN dugc ket xuftt tU ung di.mg QLT sang ung di.mg QTN nhu cac lo11i thue khac va h th6ng frng di,mg h6 trg vic tinh tien chm n()p khi ban hanh Thong bao 07 / QLN .
3.v vic quan ly cac khoan thu tir dt
Can cu chuc nang, nhim V\I va bien che cua Phong / b¢ phn Quan ly cac khoan thu tiI dftt thu()c Cvc Tuue cac tinh, thanh ph6 ban hanh kerri theo Quyet dinh s6 111 / QDTCT ngay 25/01/2011 cua Tbng C\IC tru6ng Tbng C\IC Thue;
Can cu quy trinh quan ly m;r thue ban hanh kem theo Quyet djnh s6 1395 / QD TCT ngay 14/10/2011 cua Tbng C\IC tru6ng Tbng C\IC Thue;
Tbng C\IC Thue de nghj C1,1c Thue / Chi C\IC Thue chi d(lo b() ph (phong / d()i) Quan ly cac khoan thu tu dftt ph6i hgp v&i b() phn Quan ly nQ' trong vic tbng hgp,
bao cao va don d6c thu cac khoan nQ' tien Slr d1µ1g dftt.
Tbng C\IC Thue thong bao de C1,1c Thue biet va th\l'C hin./
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Nui nhQn:
- Nhu tren;
C11c Thue cac tinh, thanh ph6 (de th11c hin);
V11 CS, KK, TCCB, C11c CNTT (de ph6i hqp);
Luu: VT, QLN (2b)..rt
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