BO Tfu CtrNE CONG HoA xi

EOI CHU NGIIIA vT4,T NAM

DQc Bp - TE do - H!trh phfc

36: ,/9039 /BTC-TCHQ Hd NQi, ngd) Lt thdng.l2 ndn2015

Vtu d|u6 GTCT d6i v6i tAu thue ttr nudc
ngoii dt phgc tu hoat itong diu khl

Kinh gti:
- C6c CUc Hii guan tinh, thnnh. ph5:
- Cric Cuc ThuE tioh, thanh ph6.

Thdi gian quan, BQ Tni chinh nhfu tlugc phin 6!h !'u6ng dic vA thu6 gi6 ri
gia tsog (CTGT) diii vdi hoet dQng thu€ tAu AHTS c6ng su& d6n 16.OO0HP hr
nu6c ngoiri dd pfirc ru hoat dQng dnu k:hi. Dd rhuc hi€n th6og nh6t, BQ Tai cbinh
c6 J ki6n rhu sau:

Ctrn crl quy dhl qi khoan 20 Didu 5 Luft Thud GTGT sii t:AOOyqntZ
ngdy 03/62008 thi t ing tem trhAp khar.4 t6i xuit khiu thuQc d6i tuqng kh6ng chiu
thu6 GTGT.

C{D ct
quy dinh tei kloan I Diiu I Lu6t Thu6 CtCt sO :yZOBlqB ngiy
l9l6D0l3 si,tr tl6i, bd sung mQt sri diau cta Luat Thuii GTGT quy dirh Gu bay,
dtu kloan, teu thiy rhuQc logi tong audc chua sin xu6t duqc cin nh6p kliu dd tao
TSCD cua doanh nghifp ho{c thuO cria nu6c ngodi d6 su qug cho san xu6q kilh
doan\ cho thu€, cho thue bi thuoc d6i irqug kh6ug chiu thu6 GTGT.
Ctu cri quy <tinh tai ttidm a khoAn 3 Eilu 12 Th6ng tu s6 tfB/2014m-BTC
ngny 06/82014, thi: Trndng hAp Nha thiu mrtc
ryodi, nhd. rtiu pli nudc ngodi
ctug cdp hang hoa, dich vu dii tien hdnh hoqt .iAng in hi6n, thdn do, phdt fi{n vd
l:lu.i rMc md diu, t*i diSt nlu kh6ng ilip tng dugc mQt trong ctic di€u kiCn nhu tA

GTGT tn Oc khi thalh nflp thay rinh bdng ing sii *n thanh to.in
cIwa bao gim thud itc thuii sutit thuii cTcT qtry dinh d6i voi
hdng hoa, dlch w ctmg ciip.
CIu ct y ki{r 'arh AO xd rioelil,a oAu tu t4i c6ng vEn s5 SOrBftOt-
KTCN ngly 071012?}15.
Xdt d€ nghi cria doaah pghiti vi hoqt dQng thu6 tiu AIIfS tir chri Gu nuoc
ngoAi ld d6 phpc. 4r ho?t dQng dAu khi qla chrt diu tu. Trong qu6
tdnh thvc hieq
chri tiu c6 thd d6i c4 thay tau kh6c ttr nu6c ngoAi vn t6i xu6iau hien
hdnl da bao
td K thuNt rlira din b6o hipu qud c6ug viQc, Vigc tam nhQp khAu tiu thu6 vdo
Viet Nam rdi tai xuit co thd Oi6n ra thudng xuy€u theo d{c thr) hoar dong
tim ki6m,
thlrn dd, khai th6c {iu khi. euy dinh m6i Gn nhfp oiLnh, don vl thuC tiLripMi
khai,
nop thu6 GTGT nhAp frdu lnm ung s6 tan phei trop thn6 GTGT di5i v6i 0 1 dich w
thu€ tau n6u dqn vi thay tau, tnng 0ll1 tpc hdnh chinh, phtic t4P trory c6ng t6c quaa
l, di5i v6i cA doallh nghi-dp thue tiu vi co quan hai quan.
Do d6, tru&ng hqrp doanh nghiep Viet Nam kf hqp ctdng thu6 tnu AHTS
cong su6t d6n 16.ooll{P h dich vu tir nhi thiu nu6c ngoii, nhA thAu phu nu6c
ngo,ni vn th1rc hien ohip cinh veo ViQt Narr d6 thvc hign hoat dQng tim ki6m, thro
dir vn khai th6c nd ddu, ktri d6t, sau d6 xu6t ca*r ttri t6t ttrtc hqP ddng ho6c theo
y€u ciu c6ng viQc, thi:
- Khi uhip khdu xuit khAu tAu thu€, doanh nghiep Viet Narn lenr tht tuc Mi
quan theo loai- hinh tam rhSp t6i xu6t quy dinh t+i Di6u 50 Nghi dinh s5
OSAOtSno-Cf ngay 21lll/2015 cua Chi.Dh pht quy dinh chi tiiit vd biQn phip thi
henh Luar Hi,i quan va thtf qrc hdi quarL ki6m ta' giam sat, fi6m so6t Mi quar; kC
khai, kh6ng phAi n6p thu6 GTGT v6i co quan hiLi quan.
- thann to6n tiln thu€ Au cho cht tau nu6c ugoei doanh nghiQp ViQt
KIi
Nam thUc hign k€ khai nQp thu6 ahd thiu nu&c ngoii theo quy tfioh 4i th6ng nr si5
103/2014/TT-BTC ngey 06/82014 cta BO Tni chirh hur!'ng dan thUc hign nghia vU
tiuii ap dung a6i vOi t6 chrlc, c6 nh6n nu6c ngoi'i kinh doanh 'ei ViCt Nam ho{c c6
thu Dhap tai viCt Nam.
Truong hqp cloarh nghifu de nOP thu6 GTGT d khAu nh{p khiu thi tluo. c k0
khair khdu trtr tlu6 OTGT theo quy dinb"

cdng vtrn nny thay th6 didm z c6ng vrn s5 9586/BTC-TCHQ ngny
1 5/7/201 5 cia B0 Tai chinh.
Tai chlnh th6ng b6o d6 c6c Cpc Hdi quaD, cuc Thu6 tinh' thadl ph6 chi
BO
n+o, th6w rhiit viQc thlcbtQrJ
fr,
Ndinhin: *!/
tl _
TL. BO TRI'dNG
-Nhutrcn: TRI,dirC T6NG CUC E,{] QUAN
- Tt D6 Hoarlg A;h ruin (da b/c6o);
- Vu PMp ch8;
- Vu Chlnh s6ch thu€;
- tonS cuc l nuq
-LuU:W.TCHOtto9 b),