Công văn 235/TCT-CS Chứng từ thay thế chứng từ thanh toán qua ngân hàng

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BO TAI CHiNH

TONG Cl)C THUE

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Sf>: ,l&5"" /TCT-CS

V/v: chling tlr thay thS chling

tu thrum toan qua ngan hang

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CO.NG HOA xA HO.I CHU NGHiA VIE.T NAM

l>{)c lp - T\f do -Hnh phuc

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Ha N9i, ngay )/- thang ,I nam 2014

Kinh gui: C\lC Thus tinh Vinh Long

T6ng C\lC Thus nh?n dugc cong van s6 445 / CT - THNVDT ngay 05/08/2013 cua C\lc thuS tinh Vinh Long vS vu6ng mc chUn.g tir thanh toan qua ngan hang tru0ng hgp xufit khdu. vs v dS nay, Tdng C\lC Thus co y kiSn nhu sau:

Ti DiSm d.l, Khoan 3, DiSu 16 Thong tu s6 06 / 2012 / TT - BTC ngay 11/01/2012 cua B9 Tai chinh hu6ng dn thi hanh m{>t s6 diSu cua Lu?t ThuS gia tri gia tang, hu6ng dn thi hanh Nghi dinh s6 123 / 2008 / ND - CP ngay 08/12/2008 va Nghi dinh s6 121 / 2011 / ND - CP ngay 27/12/2011 cua Chinh phu co quy dinh:

"d.1) DBi v6i tru0ng hgp ben nu6c ngoai mt kha nang thanh toan, ca sa

xut khftu hang hoa phai c6 van ban giai trinh r5 ly do va dugc SU d\lng m{>t trong s6 cac giy ta sau dS thay thS cho chUn.g tir thanh toan qua ngan hang:

- Ta khai hai quan hang hoa nh?p khdu tir Vit Nam da dang kY vm ca

quan hai quan ti nu6c nh?p khfiu hang hoa (01 ban sao); hoc

- Dan khai kin dSn toa an hoc ca quan co thfim quySn ti nu6c nai nguai mua cu tru kem gifiy thong bao hoc kem giy ta c6 tinh cht xac nh?n cua ca quan nay vs vic th\l ly dan khai kin co1 ban sao); hoc

• Phan quySt thng kin cua toa an nu6c ngoai cho ca sa kinh doanh (01 ban sao); hoc

• Giy ta cua t6 chuc co thfim quySn nu6c ngoai xac nhn (hoc thong . bao) ben mua nu6c ngoai pha san hoc mt kha nang thanh toan (01 ban sao)."

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Theo tai liu ma Cong ty Nau Tran cung cfip gui kem theo hb sa cua C\lc ThuS tinh Vinh Long la: "Ta khai nh?p khfiu B{> an ninh n{>i dia Hai Quan va Bien

phong Hoa Ky" khong co con dfiu cua ca quan hai quan sa ti va van ban ngay

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16/5/2013 cua Cong ty TouSpa gm cho Cong ty Nau Tran vs vic hua tra ng va hang h6a (ban pho-to tir ban chinh va ban dich kem theo) khong du tinh phap ly va khong thu9c nhfrng chUn.g tu co ths thay ths cho ch11ng tu thanh toan qua

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ngan hang theo quy dinh, vi vy, Cong ty Nau Tran chua du diSu kin dS khu trir hoan thuS.

T6ng C\lC Thus tra lai dS C\lC Thus tinh Vinh Long biSt./.4]M1'

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Noi nhf.m:.f.-f---

• Nhu tren;

• Vµ PC -BTC;

• Vµ PC -TCT;

• Luu: VT, CS (2b).,

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