B TI CHNH

TNG CC THU
______
S: 46/TCT-CS
V/v: hon thu GTGT u vo cho
d n ODA

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
___________________________
H Ni, ngy 07 thng 01 nm 2008

Knh gi: - Lin danh t vn Nippon Koei Co. Ltd (Nht Bn);

- Cng ty t vn Poyry Environment OY (Phn Lan).

Tr li cng vn ngy 8/10/2007 ca Lin danh t vn Nippon Koei Co. Ltd
(Nht Bn) v Cng ty t vn Poyry Environment OY (Phn Lan), Tng cc Thu c
kin nh sau:
im 2.2.2 Mc III Thng t s 41/2002/TT-BTC ngy 3/5/2002 ca B Ti
chnh hng dn thc hin chnh sch thu i vi cc chng trnh, d n s dng
ngun h tr pht trin chnh thc (ODA) hng dn: Ch d n ODA vay u i
c Ngn sch Nh nc cp pht ton b, hoc ch d n ODA c Ngn sch
Nh nc cp pht mt phn v mt phn cho vay li, c ph duyt trc ngy
29/5/2001 (l ngy Ngh nh s 17/2001/N-CP c hiu lc thi hnh) c hon li
s thu GTGT tr khi mua hng ho, dch v chu thu GTGT thc hin d n
ODA nh hng dn ti im 3, Mc IV Thng t ny.
Trng hp ch d n ODA giao thu cho cc nh thu chnh (khng phn bit
nh thu chnh l i tng np thu GTGT theo phng php khu tr hay phng
php trc tip) thc hin xy lp cng trnh, cung cp hng ho, dch v cho d n
ODA theo gi khng c thu GTGT th nh thu chnh khng tnh thu GTGT u ra
khi lp ho n thanh ton vi ch d n nhng c hon li s thu GTGT u vo
ca hng ho, dch v mua vo dng xy dng cng trnh hoc sn xut hng ho,
dch v thuc i tng chu thu GTGT, cung cp theo hp ng k vi ch d n
ODA nh hng dn ti im 3, Mc IV, Thng t ny.
Lin danh t vn Nippon Koei Co. Ltd (Nht Bn) v Cng ty t vn Poyry
Environment OY (Phn Lan) l Nh thu nc ngoi thc hin gi thu T vn thit
k chi tit Hp phn thot nc ma v Hp phn thot nc thi thuc D n thot
nc ma, nc thi v qun l cht thi rn thnh ph Hi Phng giai on 1 s dng
ngun vn ODA vay u i c Ngn sch Nh nc cp pht ton b (theo Hip
nh vay vn gia Ngn hng Hp tc Quc t Nht Bn JBIC v Chnh ph Vit Nam
c k kt ngy 31/3/2005).
Cn c hng dn trn, trng hp Lin danh (Nh thu nc ngoi) k hp ng
vi Ch d n vi gi c thu GTGT v Ch d n s dng ngun vn i ng np
thu thay cho Lin danh th Lin danh khng thuc i tng c hon thu GTGT
u vo ca hng ho, dch v mua vo lin quan n Hp ng k vi Ch d n.
Tng cc Thu thng bo Lin danh t vn Nippon Koei Co. Ltd (Nht Bn)
v Cng ty t vn Poyry Environment OY (Phn Lan) bit v lin h vi Cc thu a
phng c hng dn c th./.

Ni nhn:
- Nh trn;
- V PC, V TCN;
- Ban HT, PC, TTT;
- Lu: VT, CS (3b)

KT. TNG CC TRNG

PH TNG CC TRNG

K
Phm Duy Khng