TNG CC THU CC THU TP.

H CH MINH ------S: 4603/CT-TTHT V/v : chuyn l gia cc qu trong nm

CNG HA X HI CH NGHA VIT NAM c lp T do Hnh phc --------TP.HCM, ngy 21 thng 7 nm 2010

Knh gi: Ngi np thu trn a bn TP.H Ch Minh Ngy 25/10/2007 Cc Thu TP c Cng vn s 10806/CT-TTHT v vic hng dn k khai thu TNDN tm tnh qu theo Thng t 60/2007/TT-BTC. Ti Mc I c hng dn ch tiu [15] T khai thu thu nhp doanh nghip qu theo mu s 01A/TNDN ban hnh km theo Thng t s 60/2007/TT-BTC: S l c chuyn vo k ny theo quy nh ca Lut Thu TNDN, bao gm s l ca cc nm trc ng k k hoch chuyn l vo nm nay v s l ca cc qu trc trong nm; Ngy 07/05/2010 Tng Cc Thu c Cng vn s 1534/TCT-CS v vic k khai v quyt ton thu TNDN (bn photo nh km) hng dn : ...khng c chuyn l ca cc Qu trong nm 2009 vo ngay cc Qu tip theo cng ca nm 2009. vic thc hin c thng nht, ng quy nh, Cc Thu TP thng bo n Ngi np thu thc hin vic chuyn l theo hng dn ca Tng Cc Thu ti Cng vn 1534/TCT-CS nu trn; c th ti ch tiu [15] T khai thu thu nhp doanh nghip qu theo mu s 01A/TNDN ban hnh km theo Thng t s 60/2007/TT-BTC : S l c chuyn vo k ny theo quy nh ca Lut Thu TNDN, bao gm s l ca cc nm trc ng k k hoch chuyn l vo nm nay, khng chuyn s l gia cc qu trong nm. Cc Thu thng bo Ngi np thu bit v thc hin. Cc vn bn hng dn trc y khng ph hp vi hng dn ca Tng Cc Thu ti Cng vn 1534/TCT-CS u bi b.

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