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BO TA.I CHINH
TONG Cl)C THUE
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S6: q5:r /TCT-CS
V/v xu pht vi ph hanh
chinh v thu.
C(>NG HOA xA H(>I CHU NGHiA VI:E:T NAM
D{>c lp - Tl! do - Hnh ph uc
Ha N9i, ngayri / fthangJ nam 2014
Kinh gui: Cl,lC ThuS thanh ph6 Ha N<)i.
T6n C\JC Thus, nh duqc,cong van s6 45888 / CT - KTT4 ngay O/ I I 2o q ca Cc Thue.thanh pho !fa N9i v,e vic xu ph?t vi ph?m hanh chinh ve thue. Ve van de nay, Tong C\lC Thue c6 y kien nhu sau:
T?i M\lc V Ph§n H Thong tu s6 I 30 / 2008 / TT - BTC ngay 26/ I 2 / 2008 cua B9 Tai chinh, DiSu 2 I Chuong VI Thong tu s6 I 23 / 20 I 2 / TT - BTC ngay 27/07/20 I 2 cua B9 Tai chinh quy dinh vS thu 1\lc thvc hin uu dai thuS thu nhp doanh nghip: "Doanh_?ghi:p tv xac dil}h e;ac_ diSu kin uu dai thuS, muc thuS sut 1!ll dai,
thai gian mien thue, giam thue, so 10 duqc trir (-) vao thu nhp tinh thue de tv ke khai va tv quyst toan thus v&i ca quan thus.
Ca quan thus khi kiSm tra, thanh tra d6i vcri doanh nghip phai kiSm tra cac diSu kin,dm;YC _!iucmg uu dai thuS, s6 thuS thu nhp doanh nghip duqc miSn us, giam thue, so lo duqc trir vao thu nhp chiu thue theo dung dieu kin thvc te ma doanh nghip dap ling du9·c. Truang hqp doanh nghip khong dam bao cac diSu kin dS ap <ll,lng tus sut uu dai va thai gian miSn tus, iam thus thi ca quan thus XU ly truy thu thue va XU ph?t vi ph?ID hanh chinh ve thue theo quy dinh."
T?i DiSm I.I M\lc III Ph§n B Thong tu s6 6I / 2007 / TT - BTC cua B9 Tai chinh ngay I 4/06/2007 quy dinh vS xu ph?t hanh vi khai sai d6i v6i truong hQp nguai n9p thuS khai sai lam tang s6 thuS duqc miSn giam:
"I.I . Hanh vi khai sai dn dSn thiSu s6 tiSn thuS phai n9p ho?c tang s6 tiSn thuS du9·c hoan, tang s6 thuS duqc miSn, giam, nhung nguai n9p thus da ghi chep kip thai, dy du, trung thvc cac nghip V\l kinh ts lam phat sinh nghia V\l thus tren s6 kS toan, hoa don, chling tu khi lp bao cao tai chinh, quySt toan thuS;"
T?i DiSm 3 M\lc III Phn B Thong tu s6 6 I / 2007 / TT - BTC neu tren quy dinh: "3. Ca quan thuS xac dinh s6 tiSn thuS thiSu, s6 tiSn ph?t thiSu thuS; s6 ngay chm n9p tiSn thuS, tiSn ph?t chm n9p tiSn thuS va ra quySt dinh xu ph?t d6i v6i nguai n9p thuS." , .
Can cu cac quy dinh tren, khi ca quan thue kiem tra, thanh tra se can cu theo
dung diSu kin thvc tS ma CTCP Tieu Chuk Vit dap ling duqc dS xac dinh muc uu dai thuS TNDN ma Cong ty duqc mong. Do d6 tru?mg hqp CTCP Tieu Chu Vit khong dam bao cac dieu kin de ap dl,lng thue suat uu dai va thai gian mien thuS, giam thuS theo quy dinh thi ca quan thuS XU ly truy thu thuS va XU ph?t CTCP Tieu Chuk Vit vS hanh vi khai sai, ph?t chm n9p theo quy dinh t;;ti Thong tu s6 6I / 2007 / TT - BTC neu tren.
T6ng C\lc ThuS tra lai dS C\lc ThuS thanh ph6 Ha N(>i duqc biSt./.
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Noi nhn.
- Nlm tren;
- Vu. PC -TCT, r
- Luu: VT, CS (2b)
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