src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_001 .png" height="1" width="340">
src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_002 .png" height="67" width="0">
BO TAI CHiNH
TONG Cl}C THUE
src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_003 .png" height="1" width="71">
sa: 5"1 !TCT-KK
v/v hu6ng dfui ke khai thus GTGT
CO.NG HOA xA HO.I CHU NGHiA VIE.T NAM
l>Qc lp - T\f do - Hnh phuc
src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_004 .png" height="1" width="224">
Ha N9i, ngay Of-thcing ,( nam 20J'f
Kinh gui: Ngan hang TMCP Hang Hai Vit Nam
Tra Uri cong van s6 17732013 / CV - TCIDS .5 ngay 15/04/2013 va cong van s6 142013 / CV - TCID5 .5 dS ngay 03/12/2013 cua Ngan hang TMCP Hang Hai
Vit Nam vS dS nghi ke khai thu8 GTGT tp trung ti C\lc Thu8 TP. Ha NQi, T6ng C\lc Thus c6 y kiSn nhu sau:
Can cu, khoan lb,c DiSu 11 Thong tu s6 156 / 2013 / TT - BTC ngay 06 / 1112013 cua B9 Tai chinh hu6ng dful thi hanh m9t s6 diSu cua Lut quan ly thuS; Lut sua d6i, b6 sung m9t s6 diSu cua Lut Quan ly thus va Nghi dinh s6
83/2013/N!)-CP ngay 22/7/2013 cua Chinh phu quy dinh:
"b)Tru&ng h9JJ nguai n(Jp thud c6 ilan vi tn c thu(J c kinh doanh a ilia phuang cdp tinh, thanh ph6 tr11c thu(J c trung uang cung nai ngum n(Jp thud c6 tr1J, sa chinh thi nguai n(Jp thud th11c hi?n khai thud gia tri gia tang chung cho CCtC aan Vi fr ?fC thu(J c.
Niu ilan vi tr?rc thu(J c c6 con dciu, tai khoan tidn girl ngan hang, tr?rc tidp ban hang hoa, dich V1J,, ke khai ady au thui gia tri gia tang adu VGO, adu ra CO nhu cdu ke khai n(Jp thud rieng phai dang k.Y n(Jp thud rieng va sir d¥ ng hoa ilan
rieng....
c) Truang h9]J ngum n9p thud c6 ilan vi tr?rC thu9c kinh doanh a ilia
phuang cdp tinh khac nai nguai n(Jp thud c6 tr¥ sa chinh thi ilan vi tr71c thu9c n(Jp h6 sa khai thud gia tri gia tang cho ca quan thud quan ly tr?rc tiip cua ilan vi tr11c thu9c; niu dan vi tr?rc thu9c khong tr11c tiip ban hang, kh6ng phat sinh
doanh thu thi th?fC hi?n khai thud tqp trung tqi tr1J, SCJ chfnh CUa nguai n<}p thui."
DS nghi Ngan hang TMCP Hang Hai Vit Nam thvc hin ke khai thus GTGT theo dling quy dinh neu tren. D6i v6i dS nghi ke khai thus GTGT tp
trung ti C\lC Thus TP. Ha N9i cua ngan hang, Tbng C\lC Thus se tiSp 1\IC nghien CUu, t6ng hgp vu6ng mc, dS xut phuang an phu hgp de sua d6i chinh sach. .
T6ng C\lC Thus thong bao dS doanh nghip biSt, lien h v6i C\lC thus dia phuang dS duqc hu6ng dful thvc hin.
src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_005 .gif" height="15" width="72">
src="58_TCT_KK_2014_Vv_Huong_dan_ke_khai_thue_GTGT / Image_006 .gif" height="170" width="288">
I
Nhu tren;
Cl)C Thu TP. Ha N()i;
V\l Chinh sach; Phap ch (TCT);
Luu: VT, KK (3b). ,