The General Department of Taxation provides guidance to the Tax Department of An Giang Province regarding adjustments to value-added tax deductions and refunds. Specifically, it outlines conditions where taxpayers can adjust previous VAT deductions claimed for refunds to instead claim continued deductions, and clarifies documentation needed for refunds examined during audits. The guidance aims to ensure deductions are in accordance with regulations while providing flexibility for taxpayers.

1. B0 TAr cHiNH
TONG CUC THLE
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V/v Hodn thu6 GTGT
CQNG HOA XA ngr CHU NGHIA VrET NAM
DQc l$p - Trg do - H4nh phrfic
Hd Nai, ngay &{thdng 6 ndm 2014
Kinh grii: Cpc Thu6 tinh An Giang
T16 ldi c6c c6ng vdn sd 613/CT-KKKT ngdy 16 thrlng 4 rydm
2014, c6ng
vdn s5 828/CT-KKKT ngdy 21 thilrrg 5 ndm 2014 cta Cpc Thuti tinh An Giang
vA viQc vu6ng mic trong viQc chuy6n tt d.. ngtri hodn.thui5 sang kh6u tru thu6
tr6n td khai thu€ gi5 tri gia tdng (GTGT), T6ng qrc ThuO c6 ;i ki€n nhu sau:
Cdn cir Khoan 5 (c.5; c.8) DiAu 10 Th6ng tu sti 156/2013/TT-BTC ngdy
06/1I/2013 cria BO Tei chinh hucmg dan thi hanh mQt sO di6u ctia LuQt quan ly
thui5; Luflt stra AOi, UO sung mQt sO eiAu cria Luft quan llf thui5 vd Nghi aion rO
83/20134{E-CP ngiry 22/7l2AB cfra Chinh phri;
Cdn cir Khoan 3 (c) DiAu 15 Th6ng tu s6 21912013/TT-BTC ngdy
3L/1212013 cfa BO Tdi chinh hucmg d6n thi henh Lu{t Thu6 gi6 tri gia tdng vd
Nghi dinh sd 209/2013/NE-CP ngdy 18/1212013 cria Chinh phri quy clinh chi ti6t
vd hu6rng dAn thi hAnh mOt sO ei€n Lu0t Thu6 ei|tligia ting;
Cen cil hu6ng dhn n€u tr6n:
- Trudrng hgp ngudi nQp thu6 dd k6 khai vdo chi ti6u dC nghi hodn thu6
(1421) tr6n td khai thu€ GTGT kh6u trt, sau 116 ngudi nQp thu6 lflp hO scv khai b6
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sung chuy€n s6 thu6 GTGT de k€ khai dO nghi hoan thu6 sang chi ti€u thu€
GTGT cdn dugc kh6u tru chuy€n lcj, sau (t43DtC kfiAu tru tiep tlii:
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thui5 thi trudrng hqp khai b0 sung ndy dugc ch6p nhfn
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thu6, co quan thuti cta c6 th6ng b6o chuy6n hd scy sang ki6m tra tru6c, hoan thuii
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c6 vdn b6n dC nghi ccr quan thu6 k*r6ng ti€p tu.c giai quygt h6 so d6 nehi hoan
thu6 GTGT n€u tr€n tru6c khi thpc hiQn khai di6u chinh, b6 sung.
DOi v6i c6c trudrng hgp n€u tr€n, ccr quan thu6 ph6i ki€m tra tb ktrai thuti
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ring dAy thi c6c di6u ki€n khdu trri theo quy ttinh.
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ctA nghi hoan thuti CTCT, ccr quan thu6 dd c6 ft9ng b6o chuyiSn hii so sang kiiim
tra tru6c, hoan ttru6 sau vd co quan thu6 dd ti€n henh ki€m tra ho{c thanh tra
nhung ph6t hiQn c6 mQt phen sO ttt,rt! dA nghi hodn kh6ng dri di6u kiQn hodn thu6
do chua c6 chimg tt thanh toan thi co quan thu6 phAi ra quy€t tlinh xt $ kh6ng
ch6p nhfln cho khAu tru thu€ <16i v6i cfrc h6a ttcrn GTGT kh6ng c6 chimg tu

2. thanh todn qua ngan hang. Sau khi c6 quytlt dinh xri ly c0a co quan thuti, ngudi
nQp thu6 m6i c6 chimg fi thanh to6n qua ngen hang thi:
O6i vOi c6ch6adon GTGT ngudi nQp thuti dA diAu chinh gi6m tru6c khi
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co quan thu6 ddn thanh tra, ki6m tra thi ccr sd kinh doanh dugc khai bd sung
thu€ GTGT.
OOi vOi cilc h6a clcrn GTGT ngudi nQp thu6 dd kfidng ctiAu chinh gi6m
trudc khi co quan thu6 d6n thanh tra, ki6m tra thi ngudi nQp thuti dugc khai bd
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snng n€u c6 chimg t& thanh to6n qua ngan hang trong thdi han 6 thang kC trr
thr{ng c6 Quy5t dinh xri ly cria co quan thu€.
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thgrh tra nhtmg ph6t hiQn c6 mQt phan so ttru6 GTGT cl€ nghi hoan kh6ng <hi
tli€u kiQn hoan thu6 do chimg tt thanh toan kh6ng hqp l€, phAn cdn lpi c6 chirng
t& thar+ to6n hgrp le thi. tlugc hodn thuti nhmg sQ thue"cdn lpi kh6ng <hi rli€u
kiQn ttO x6t hoan thu6 GTGT trudrng hqrp
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k*rAu theo Th6ng ru s6
06/20L21TT-BTC ngdy 11 thang 01 ndm 2012, Th6ng tu sd 65/2013/TT-BTC
ngey fi thSng 5 nim 20L3 ho{c ThQng q: s6 2|9/2013/TT-BTC ngdy 31 thang
12 ndm2013 oiuaBQ Tdi chi+ thi sO thu6 CTCT c6 chimg tu thanh toan vd c16p
ung dAy dri c6c cli6u ki-6n kh6u tru dugc <1i6u chinh sang k1r6u tru titlp.
T6ng cuc Thu6 thdng b6o i16 Cuc Thui5 tinh An Giang clugc bitit vi thgc
hign.i. z
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Noi nhQn:
- Nhutr6n;
- Vu: PC (BTC);
- C6c Vp: PC, CS (TCT);
- Luu: VT, KK.$
KT. TONG CUC TRrIOr,{c
guc rRrIoNG