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TONG eve THUE Cl)C THUE TiNH BiNH DUONG
s6: 70 o-cr
C<)NG HOA XA H<)I CHU NGHiA VItT NAM D6c l@p - Ty do- Hanh phic
Binh Duong, ngay OJ thang 8 nim 2020.
QUYETDJNH V /v xu ly vS thuS, xu ph?t vi phc;tm
hanh chinh qua Thanh tra vi@c chap hanh phap luat thue
CVCTRUONGCVCTHUE
Can cu Lu?t Quan ly thuS, Lu?t sua d6i b6 sung m9t s6 diSu cua Lu?t Quan ly thuS va cac van ban hu6ng dfin thi hanh;
Can cu cac Lu?t thuS, Lu?t phi, 1~ phi va cac van ban hu6ng dfin thi hanh; Can cr Lu@t xit ly vi pham hanh chinh ngay 20/6/2012; Can cu QuySt djnh s6 1836/QD-BTC ngay 08/10/2018 cua B<) trucmg B<) Tai
Can cu QuySt djnh s6 399/QD-CT ngay 21/5/2019 cua C\lC trucmg C\}C ThuS v/v uy quySn ky quySt dinh xu ph?t vi ph?m hanh chinh vS thuS;
Can cu kiSn nghi t?i Bien ban Thanh tra thuS ky ngay 05 thang 8 nam 2020 cua Doan Thanh tra thu9c C\lc ThuS tinh Binh Duang theo QuySt djnh s6 5661/QD CT ngay 29/6/2020 cua C\lC trucmg C\lC thuS tinh Binh Duang vs vi~c Thanh tra thuS d6i v6i Cong ty C6 phan May m?c Binh Duang;
Xet dS nghi cua Truong phong Thanh tra - kiSm tra thuS s6 5.
QUYET DJNH:
Di@u 1. Xit ly ve thu&, xit phat vi pham hanh chinh v& thu€ d6i vi: Cong ty C6 phan May m?c Binh Duang, do Ong Phan Thanh Dirc; Qu6c tich: Viet Nam; s6 CMND s6: 280467774 cap ngay 30/03/2009; nai c~p: Cong An Binh Duang la nguai d?i di~n theo phap lu?t cua Cong ty; Ma s6 thuS: 3700769438; Dia chi: S6 7/128, Khu Ph6 Binh Due 1, Phuang Binh Hoa, thanh pho Thuin An, tinh Binh Duang.
1/ Thu h6i thu@ GTGT (c6 Quy~t djnh rieng)
2/ Truy thu thu@ TNCN:
+ Truy thu thuS TNCN nam 2016 la 107.796.388 d6ng
+ Truy thu thuS TNCN nam 2017 la 53 .946. 724 d6ng +Truythuthu@ TNCN nam 2018la 65.487.644 d6ng
+ Truy thu thuS TNCN nam 2019 la 47.351.648 d6ng 3/ S6 ti@n xir phat: 121.290.294 dc3ng, trong d6: - Phat 20% s6 thuS ke khai sai: 56.081.172 d6ng. - TiSn ch?m m)p tiSn thuS 0,03%/ngay: 65.209.122 d6ng
Ph?t vi ph?m phap lu?t vS thuS theo di Sm a, khoan 1, Bi Su 10, Mc 2, Chuong 1, Nghj djnh s6 129/2013/ND-CP ngay 26/10/2013 cia Chinh phu quy djnh xu ly vi ph?m phap lu?t vS thuS va cuong chS thi hanh QuySt dinh hanh chinh thus.
T6ng s6 ti6n thu@ Truy thu va phat VPHC la: 395.872.698 dong (Ba trim chin mrroi lam tri~u, tam tram bay mrroi hai ngan, sau tram chin mrroi tam dc3ng).
Can cu Lu?t Quan ly thuS, Lu?t sua d6i b6 sung m9t s6 diSu cua Lu?t Quan l thu@ va c&c van ban huong dan thi hanh;
Can ctr cac Lu@t thu@, Lu@t phi, l¢ phi va cc van ban hung dan thi hanh; Can cu Lu?t xu ly vi pham hanh chinh ngay 20/6/2012; Can cu QuySt dinh s6 108/QD-BTC ngay 14/01/2010 cua B9 truong B9 Tai
Can cu QuySt dinh s6 399/QD-CT ngay 21/5/2019 cua Cl,lC truong Cl,lC ThuS v/v uy quyen ky quyet dinh xir phat vi ph?m hanh chinh vS thuS;
Can cu kiSn nghi t?i Bien ban Thanh tra thu@ ky ngay 05 thang 8 nam 2020 cua Doan Thanh tra thu9c Cl,lc ThuS tinh Binh Duang theo QuySt djnh s6 5661/QD CT ngay 29/6/2020 cua Cl,lC truong Cl,lC thus tinh Binh Duang vs vi~c Thanh tra thus d6i v&i Cong ty C6 phfui May mic Binh Duang;
Xet de nghij cia Truong phong Thanh tra - kiSm tra thus s6 5.
QUYET DlNH:
Di6u 1. Thu h6i thu@ GTGT da hoan cao han s6 dugc hoan qua Thanh tra thuS nam 2019 d6i v&i: Cong ty C6 phan May m?c Binh Duang, Ma s6 thuS: 3700769438; Dia chi: S6 7/128, Khu Ph6 Binh Due 1, Phuong Binh Hoa, thanh ph6 Thu?n An, tinh Binh Duang.
S6 tiSn thuS GTGT phai thu h6i cua nam 2019 qua Thanh tra: 5.823.457 d6ng (Nam tri¢u, tam tram hai muai ba ngan, b6n tram nam muai bay tl6ng).
Ly do thu hoi: Can cu Bien ban Thanh tra thuS theo QuySt djnh s6 5661/QD CT ngay 29/6/2020 cua Cl,lC truong Cl,lC thu@ tinh Binh, qua Thanh tra phat sinh s6 thu@ GTGT phai thu h6i...
NSu qua thoi han quy djnh kh6ng th1,rc hi~n quySt djnh, C<J quan thuS se ap dung caic bi@n phap xr ly theo phap lu@t hi@n hanh.
Cong ty C6 phan May m?c Binh Duong c6 quyen khieu nai ve Quyet dinh nay trong thoi h?n 30 ngay kS tu ngay nh?n dugc QuySt dinh t?i Cµc ThuS tinh Binh Duang.
Di6u 3. Quyet dinh nay co hi@u k@ tir ngay ky. Cong ty Co phan May mic Binh Duang chiu trach nhi~m thi hanh QuySt dinh nay. Phong Thanh tra, Kiem tra thuS s6 3; Phong Ke khai va KS toan thuS; Phong Quan ly ng va Cuong chS ng thuS theo doi, don d6c doanh nghi~p thµc hi~n thu n9p vao Ngan sach./. fl_-