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    Hoan Nop Thua Thue

    Uploaded by

    longnguyen
    This document summarizes regulations regarding tax refunds in Vietnam. It confirms that a company called Tuân Lộc Quảng Trị is eligible for a tax refund of VND 82,765,644 based on the following: 1) Regulations allow for tax refunds when a taxpayer pays more tax than owed. 2) Tuân Lộc Quảng Trị paid VND 4,120,543,228 in taxes but the court determined they only owed VND 4,037,777,584, leaving an excess of VND 82,765,644 paid. 3) As the amount paid exceeded the amount owed, Tuân Lộ

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    Hoan Nop Thua Thue

    Uploaded by

    longnguyen
    18 views3 pages
    This document summarizes regulations regarding tax refunds in Vietnam. It confirms that a company called Tuân Lộc Quảng Trị is eligible for a tax refund of VND 82,765,644 based on the following: 1) Regulations allow for tax refunds when a taxpayer pays more tax than owed. 2) Tuân Lộc Quảng Trị paid VND 4,120,543,228 in taxes but the court determined they only owed VND 4,037,777,584, leaving an excess of VND 82,765,644 paid. 3) As the amount paid exceeded the amount owed, Tuân Lộ

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    Tax

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    Hoan nop thua thue

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    This document summarizes regulations regarding tax refunds in Vietnam. It confirms that a company called Tuân Lộc Quảng Trị is eligible for a tax refund of VND 82,765,644 based on the following: 1) Regulations allow for tax refunds when a taxpayer pays more tax than owed. 2) Tuân Lộc Quảng Trị paid VND 4,120,543,228 in taxes but the court determined they only owed VND 4,037,777,584, leaving an excess of VND 82,765,644 paid. 3) As the amount paid exceeded the amount owed, Tuân Lộ

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    18 views3 pages

    Hoan Nop Thua Thue

    Uploaded by

    longnguyen
    This document summarizes regulations regarding tax refunds in Vietnam. It confirms that a company called Tuân Lộc Quảng Trị is eligible for a tax refund of VND 82,765,644 based on the following: 1) Regulations allow for tax refunds when a taxpayer pays more tax than owed. 2) Tuân Lộc Quảng Trị paid VND 4,120,543,228 in taxes but the court determined they only owed VND 4,037,777,584, leaving an excess of VND 82,765,644 paid. 3) As the amount paid exceeded the amount owed, Tuân Lộ

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    © All Rights Reserved
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    BQ TAI CHINH CQNG HOA XA HQI CHU NGHIA }'IET NAM
    TONG CUC THUE DQc lQp - Tr; do - Hqnh phric

    56: .//517161-611 Hd N)i, n7ay l|thdng 4 ndm 2018


    V/v hoan thu6 n6p thua

    Kinh gui: Cgc Thu6 tinh Quang Tri

    T6ng qrc ftruti *ran dugc c6ng van s6 ZOOICT-KTT ngdy.29l01/2018 cria
    Cgc ThuE tinh Quang Tri v€ viQc hoan thu6 nQp thta. VC vdn dE ndy, T6ng cgc
    j
    Thu€ c6 ki€n nhu sau:
    - Khoan 5 Di6u 57 Lu4t quan lj thui5 sO ZAlZOOOlqUl l ngdy 29/1112006
    quy dinh:
    "Co quan thud thqcc hi€n hodn thu,5 ddi voi cdc trudng ho. p sau ddy:
    f6 chtlc, cd nhdn npp cdc loqi thuA khdc c6 sij tin thuii nQp dd nQp
    ...5.
    vdo NSNN lon hon sii tiin thuii phdi npp."
    - Khoi.rr 12, 13, Didu I
    Lu?t s5 2l/2012/QHl3 ngity 20111/2012 sta dt;i
    b6 sung mot si5 tli6u cria Luit Quan lf thu6 si5 ZAlZOtoZqul l ngdy 2911112016
    quy dinh:
    " Diiu 45 duqc sira diii, bd sung nhu sau:
    12.
    "Diiu 45. Tht tU thanh todn tiin thuii, tiin chQm nQp, tiin phqt
    . Trudng ho4ngrdi ngp thud v*a c6 sA tiin thud nq, tiin thud truy thu, tiin
    thu€ phdt sinh, ti€n chqm nap, ti€n phqt thi viQc thanh todn duqc th1rc hi€n theo
    tht t{ sau dAy:
    1. Oiii vot cdc loqi thud do co quan thud qudn li,:
    , :
    a)' lrcn
    -.: thue nq:
    b) Tiin thud truy thu;
    c) Tiin chQm nQp;
    d) Tiin thud phdt sinh;
    d) Tiinphat;"
    " 13.Diiu 47 du. c stra diii, b6 sung nhn sau:
    "Eiiu 47. XI $ s6 fiin thuii, tiin chQm n6p, tiin phat n6p thta
    l. Ngudi npp thud c6 tii tiin thue, tiin chQm nQp, tiin phqt dd nQp l6n
    hon sii tiin thuii, tiin chqm n6p, tiin phat phdi n6p dtii-vdi t*ng loai thui'trong
    thy kj fi ngdy nqp.tiin udo ngdn s.dch.nhg nirag tniduqc bil tr*
    .\on.mydi .\d*:
    so_tien thu€, ti€n chQm n6p, ti€n phat n6p thira vdi s6 ti€n thue, fien chQm nqp,
    ..; ,.: , -- ,.
    ti€n phgt cdn nq, k€ ca viQc bil tri giira cdc loai thu€ vdi nhau; hodc trt vdo s6
    tiin thuii, tiin chdm nQp, tiin phai phdi n6p ct)a lin nQp thuii tt,ip theo; hodc
    hodn trd sti ttin thui!,.tiin chQm ngp, tiin phqt nQp thia khi ngudi nQp thuii
    kh6ng cdn nq tiin thui!, ttin chQm nQp, tiin phqt.
    2. Trudng hqp ngudi nQp thud c6 y€u ciu yrd tqi s6 tiin.thuii, tiin chdm.
    npp, ti€n phqt nQp thia thi co quan qudn li,thu€ phdi ra quy€t dinh trd lqi s6
    tiin thu€, tiin chdm n)p, tiin phqt nQp th*a hoQc c6 vdn bdn trd ldi nAu rd l! do
    kh6ng hodn trd trong thdi hqn ndm ngdy ldm vi€c, k€ t* ngdy nhQn duqc vdn
    bdn yAu cdu. "
    - Khoan 1 DiAu 29 Th6ng tu si5 tSOlZOt:nt-BTC ngdy 0611112013 ctn
    BO Tdi chinh hu6ng dan thanh torin tiAn thu6, ti6n chQm ngp, ti6n ph4t:
    "Diiu 29. Thanh todn tiin thuii, tiin chQm nQp, tiin phqt
    , t. Trudng hqp nglrdi nAp thuii u*a c6 tii tii, thud nq, tiin thuii truy thu,
    ti€n chqm nQp, t!€n thu1 p,hdt sinh, ti€n phqt thi ngudi nQp phdi ghi rd nAn
    thu€
    chilmg ti n6p fiAn thu6, ti€n chQm nQp, ti€n phqt theo thth tU thanh todn sau ddy:
    , :
    a)' Iten
    -.: thue nq;
    b) TiAn thuii truy tliu;
    c)' tten
    -.; cham nQp;
    d) Tiin thud phdt sinh;
    d) Tiin phqt.
    Trudng hqp trong cing mpt th{c tv thanh todn c6 nhiiu khodn phdi n7p c6
    thdi hqn npp khdc nhau thi thqc hiQn theo trinh tv thdi hqn nQp thud cia khodn
    phdi nQp, khodn ndo c6 hqn nQp tru6c duqc thanh todn trudc... "
    - Khoan l.a, DiAu 33 Th6ng tu s6 156/2013/TT-BTC ngity 611112013 cita
    BO Tai chinh huong d5n xir lj si5 tidn ttru6, tiAn cham nQp, tidn phpt nQp thira:
    " 1. Tiin thui!, tiin chqm nQp vd tiin phqt duqc coi ld nQp thia khi:
    . g) N*1ot yln thuii c6 sti tiin thuii, tiin chqm nQp, tiin phqt dd lt1p l6n hon
    sii tiin thuii, tiin chqm nQp, tiin phqt phdi n6p aiii va img loqi thud c6 cilng npi
    dung kinh ft GiAu muc) quy dinh cila m4c lqtc ngdn sdch nhd rurdc long thdi
    hqn l0 (muoi) ndm tinh tir ngdy npp ti€n vdo ngdn sdch nhd nrdc. D6i voi loqi
    thud phdi quyit todn thu,4 thi ngwdi-nQp thud chi duqc xd9 dinh sti thui! nQp thia
    khi co sO thui! dd nQp l6n hon iii tnue /tai nQp theo qryit todn thui|... "
    Cdn cir vdo c5c quy dinh n€u tr€n vir qua nQi dung vu viQc tai Ban rln sti
    33/2017/HSST ngity 28./9/2017 cta Tda rin nhan dan tinh Qu6ng. T1!, nqdy
    14/12/2016, C6ng ty c6 phin TuAn LQc Quang Tri tg gi6c lgq t6 ti€n thu6
    4.120.543.228 d6ng vho NSNN de khic phqc hfu qu6 trudc kni, moiJO yy an;
    Sau d6, s6 ti6n tr6n thu6 do Tda rin x6c dlnh ld 4.037.777.584 d6ng, d6n d€n s6
    tiAn thuii C6ng ty dd nQp vdo NSNN l6n hon s6 ti6n thu6 phni nQp theo kilt lufn
    cria Tda 6n1d82.765.644 d6ng. Nhu v6y:
    - S5 UCn ttruti +.t20.Sq3.228 d6ng Cdng ty c6 phAn tu6n rQc Quang Tri
    it6 nqp vdo NSNN dugc thanh torln theo thir tg quy dinh tai Luit qudn thut5 vn lj
    c6c vin !6n hu6ng dAn thi henh.
    r .'
    - Trudng hqp s6 ti6n thu6 C6ng ty cO phan Tu6n LQc Quang Tr! tI6 nQp
    vdo NSNN lon hon sO ten *ruii ph6i nQp duoc x6c dinh le nQp thta vd dugc xri
    lj theo.c6c quy dinh.taiLu4t qu6n ly thu6 vd Th6ng fi.l56l2O1f,nT-BTC n6u
    tr€n. DOi v6i lo4i thu6 phii quy€t to6n thu6 thi COng ty c6 phAn Tudn LQc Quing
    Tri chi duo. c x6c $intr sO thuii nQp thta khi c6 st5 thu6 d6 nQp l6n hon si5 th,rii
    ph6i nQp theo quy6t torin thu6.
    T6ng csc Thui5 tri loi d6 Cpc fhu6 tintr Quang Tri dugcbi6t.l.,
    'E-
    Nai nhQn: KT. TONG cuc rRuoNG
    - Nhu tren; P C TRI/ONG
    - Cic Vs: CS, PC (TCT);
    - website (TCT);
    - Luu: VT, I(K (3b). I

    n D4i Tri

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