cty tnhh ba xuyen
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TNG CC THU CNG HA X HI CH NGHA VIT NAM
CC THU TNH AN GIANG c lp - T do - Hnh phc
S: 1883 /CT-TTHT An Giang, ngy 23 thng 10 nm 2014
V/v k khai thu GTGT i vi
chi nhnh trc thuc ngoi tnh
Knh gi: Cng ty TNHH TM Ba Xuyn
a ch: s 351/30, Trn Hng o, P. M Phc, TP. Long Xuyn, tnh An Giang
Cc Thu tnh An Giang nhn c cng vn s 01/BX ngy 10/10/2014 ca Cng ty TNHH TM Ba Xuyn v vic k khai thu GTGT i vi chi nhnh trc thuc. Vn ny, Cc Thu tnh An Giang c kin nh sau:
Ti im c, khon 1, iu 11 Thng t s 156/2013/TT-BTC ngy 06/11/2013 ca B Ti chnh hng dn khai thu gi tr gia tng.
"iu 11. Khai thu gi tr gia tng
1. Trch nhim np h s khai thu gi tr gia tng cho c quan thu
...
c) Trng hp ngi np thu c n v trc thuc kinh doanh a phng cp tnh khc ni ngi np thu c tr s chnh th n v trc thuc np h s khai thu gi tr gia tng cho c quan thu qun l trc tip ca n v trc thuc; nu n v trc thuc khng trc tip bn hng, khng pht sinh doanh thu th thc hin khai thu tp trung ti tr s chnh ca ngi np thu.
..."
Cn c quy nh nu trn, trng hp Cng ty thnh lp chi nhnh ti a bn TP. H Ch Minh c trc tip bn hng, pht sinh doanh thu v s dng chung ha n GTGT ca cng ty, Chi nhnh phi k khai thu GTGT cho c quan thu qun l trc tip n v chi nhnh. i vi thu TNDN, Chi nhnh cung cp cc chng t lin quan v tr s chnh k khai quyt ton thu.
Cc Thu thng bo Cng ty TNHH TM Ba Xuyn bit v thc hin theo ng quy nh ti vn bn quy phm php lut c trch dn ti vn bn ny./.
Ni nhn: KT.CC TRNG
- Nh trn; PH CC TRNG
- BL Cc Thu;
- Phng THNVDT, KTNB;
- Lu: VT, TTHT.
- Website: http://cucthue.angiang.gov.vn
Trn Vn Phc