1. BO TAI CHfNH
roNc cqc rnur
so: lbthrcr-KK
V/v c6ng tdck€ to6n thu6
CQNG HOA XA ugr CHo NGHia VrEr NAM
DQc lfp - Tg do - H4nh phric
Hd N|| ngdy l/p.thdng 6 ndm 2014
Kinh gui: Cpc thuti Thta Thi€n Hu6
TrA ldi cdng vin s6 7014/CT-KK&KTT ngdy 2711112013 cria Cpc thu6
Thria Thi6n - Hu6 vd vuong mhclion quan dlin c6ngt6cke tonthuli, T6ng
cpc Thu6 c6 f ki6n nhu sau:
1. v6 +fr Iy sd ttru6 phni nQp thOm qua k6t qui ki6m to6n Nhir nu6c:
- Di6m b kho6n 2, khoin 3 Di€u 9 Ludt Ki€m to6n nhd nu6c s6
37120051QH1 1 ngdy 141612005 cta Qu6c hQi quy dinh gi6 trf cria b6o c6o
kiOm to6n:
"... 2. Bdo cdo ki€m todn cfia Ki6m tudn Nhd nadc ld mQt trong nhirng
-,:l
can cu ae: ...
b) ch{nh phil, co quan qudn ly nhd nudc vd tti ch*c, co quan khdc cila
Nhd nuoc str dqtng trong c6ng tac qudn ly, diiu hdnh vd thryc thi nhiQm vu ctia
minh;...
3. Co quan, ngudi co thdm quyin s{r dvng kht tuQn ki€m todn quy€t dinh
vigc chdp nhqn k€t ludn hidm ndn cfia Ki€m todn Nhd nudc vd chiu trdch
nhiQm trudc phap ludt vi qryilt dinh cfia minh. "
- Di€m 32, DiAu 1 Luat s6 2ll20l2/Q[l3 ngdy 20/tt/20t2 ctn Qu6c
hQi quy dinh sua doi, uo sung cria Lupt Quin lj thuO so lslzoo6/QHl t ngdy
1911112006 c:iraQudc hQi quy dinh:
"...2. Ngudi nQp thuii khai sai ddn d€n ldm thi€u s6 tti, phdi nfp n€u
tu gidc khdc phqc hQu qud bdng cach nQp d* sd tiin thud phdi nQp trudc khi
co quan c6 thrim qryin phdt hi(n thi phdi nQp tiin chQm nQp, nhtmg kh6ng bi
xft phqt vi phqm thil tqc hdnh chinh thu6, thi€u thue, tu6n thu€. ... "
CIn cir c6c quy dlnh tr6n, truong hqrp KiCm to6n Nhd nu6c thlrc hi6n
ki€m to6n chuy6n dA "Mi6n, gidm, gidn, hodn, x6a nq thu€ vd chting thtit thu
//,Sn'/ff ndm 2012 tsi Cwc thu€ Th*a Thi€n Hu€" tpi VIn phdng Cgc thui5 c6
kiiSn nghi Cgc thu6 "Th6ng b6o ydu cdu di6u chinh quytlt to6n vd nQp sti tiOn
do Ki6m to6n ph6t hiQn tdng th6m...." thi Cpc Thud thpc hiQn:
- BQ phan kO khai vd KO to6n thu6 soBn th6o vdn bin trinh Ldnh ct4o
Cpc thu6 ph€ duyQt gui ngudi nQp thuti cl€ y€u cAu ngudi nQp thu6 diOu chinh

2. quy6t to6n thu6, nQp hd so khai thu6 b6 sung theo k6t luan cria KiiSm to6n Nhd
nudc vd nQp s6 tiAn thu6, tiAn chpm ndp phdt sinh theo sO te k*rai b6 sung.
- Can cri h6 so kirai thu6 bO sung cria ngudi nQp thu6, co quan thu6 h4ch
to6n nghia vg thui5 tdng th6m cria ngudi nQp thu6 tr6n img dUng Quin tli tnue
(QLT, VAT, QCT) ctra ngdnh thu6 theo quy dinh.
2. VA Qp th6ng b6o didu chinh vir h4ch todn s6 tidn ph4t nQp chflm
cria NNT.
.Di0m 5.2, Msc II, PhAn B Quy trinh QUY TRiNH QUAN LV NO
THUE (Ban hdnh kdm theo Quydt dinh s6: 1395/QD-TCT ngpy t4 thdng 10
ndm 2011 cila T6ng cqtc truhng T6ng alc Thue) quy dinh:
"5.2 ...- LQp th6ng bdo tiin thud nq vd tiin phqt chqm nQp theo *du t6
07/QLN (ban hdnh kdm theo guy trinh); cdc khodn nq thud cfia ngwdi nQp thu€
tqi th6ng bdo 07/QLN bao g6m cd khodn no moi phdt sinh th 0I ngdy trd lAn.
- Trinh ldnh dqo.co quan thu| ph| duyQt. Tqi Cuc Thu6, Th6ng bao
07/QLN c6 th€ *y quyin cho trudng phdng qudn ly ,q hodc trudng ptta"g
tham gia thryc hiQn quy trinh lqt..."
C[n cri quy clinh trOn, hdng Fa"F Si *g dung Quan ]f tfru6 (eLT,
VAT, QCT) thgc hiQn kh6a s6 thu6, sO tiAn thu6 ng dugc chtit se dugc ktit
chuy€n sang )mg.du"g QuAn.lf thu nq (QTI$) A6 t." dOng tinh phpt cham nQp
tu han
"nQp
g6c d€n ngdy cu6i ctng ctra thring, sau khi da u:u di c6c khoan dd
nQp ft6 ch chc khoan phii nQp tdng.th6m tr6n td khai bd sung). BQ ph{n QuAn
ly ng thu6 ra "Th6ng b6o tidn thu6 nq vir ti6n phat ch$m tr6p,, tt ong OUng
QuAn lf thu nq (QTN) dC grii cho NNT bi6t vd thuc hiQn nghia vp; gfti cho U[
phan kC khai - kti to6n thue de h4ch toan ti€n phat chflm nQp-.
Cin cri "Thdng b6o tidn thu6 nq vir tiAn phat gh$m {r0p", bQ phfn KC
khai - k6 to6n thuti tra criu, h4ch to6n so tiAn nq thu6 vd tien phat ch4m n6p
trOn img dung quan lf thu6. Khi nguoi n0pjhue
"0p
ti6n vdo NgAn s6ch Nhd
nudc theo 66Th6ng. b6o ti6n thu6 ng vi ti6n ph4t chim nQpo,o bQ phfln K0
khai - Kti to6n thuti cbn cri vdo chimg tu nOp tiAn de hich toA; tr6n img dung
qu6n l1i thu6.
T6ng cpc Thu6 th6ng b6o dO Cpc thu6 bii5t vd thuc hi€n./.
Nai nhQn:
- Nhu trdn;
- Luu: VT, KK.3
rL. roNG cuc TRU6NG
,6NC-vU xt xnu vA Kf roAN rHUf
n Thi Thu Hh