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BO TAI CHiNH
TONG eve THu:E
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s6: .l$r /TCT-CS
v/v Bao cao tinh hinh SU
dl,lng hoa dan.
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C<)NG HOA xA H<)I CHU NGHiA v1i;:T NAM
D9c lp - T\f do - Hnh phuc
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Ha N<)i, ngay J f thcing ../ nam 2014
Kinh gui: C\lC ThuS thanh ph6 Ha N<?i.
Tra lai cong van s6 46525 / CT - QLAC ngay 2511112013 cua C\lc ThuS thanh ph6 Ha N9i vs vu&ng mAc bao cao tinh hinh SU d\lng hoa dan, TBng C\lC Thus c6 y kiSn nhu sau:
T?i DiSu 25 Thong tu s6 153 / 2010 / TT - BTC ngay 28/9/2010 cua B9 Tai chinh quy dinh:
"DiSu 25. Bao cao tinh hinh SU d\lng hoa dan:
Hang quy, t6 chuc, h9, ca nhan ban hang hoa, dich V\l (trir d6i tugng duqc CO' quan thus cfip h6a dan) c6 trach nhim n9p bao cao tinh hinh SU d\lng hoa dan cho CO' quan thus quan ly tn.rc tiSp. Bao cao tinh hinh SU d\lng h6a dan duqc gui cling H6 SO' khai thus gia tri gia tang cua thang du tien cua quy tiSp theo (mfiu s6
3.9 Ph\l l\lc 3 ban hanh kem theo Thong tu nay).
T?i diSm b khoan 3 DiSu 33 Nghi dinh s6 51 / 2010 / ND - CP ngay 14/5/2010 cua Chinh phu quy dinh:
"3. Ph?t tiSn tu 2.000.000 d6ng dSn 10.000.000 d6ng v6i cac hanh vi:
b) Khong n9p bao cao h6a dan da SU d\lng theo quy dinh".
Can cu hu&ng dfin tren, T6ng C\lC Thus th6ng nhfit v6i y kiSn XU ly cua
C\lc ThuS thanh ph6 Ha N9i t?i c6ng van sf> 46525 / CT - QLAC ngay 25/11/2013, theo d6, truang hqp doanh nghip da lp Ta Thong bao phat hanh hoa dan gui CO' quan quan ly thus dS duqc SU d\lng, trong kY bao cao khong SU d\lng hoa dan (s6
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SU d\lng = 0) thi vn phai IlQP Bao cao tinh hinh SU d\lng hoa dan cho CO' quan thus quan ly tn.rc tiSp theo quy dinh.
Noi nhlin:
- Nhu ten).?lv'
V\I PC -BTC;
Vµ PC, TVQT; CNTT - TCT;
Llfll: VT, CS (3)._,
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