ГЛАВНОЕ УПРАВЛЕНИЕ ПО НАЛОГАМУПРАВЛ

ГЛАВНОЕ УПРАВЛЕНИЕ ПО НАЛОГАМ
УПРАВЛЕНИЕ ПО НАЛОГАМ
ГОРОДА ХАНОЯ
Номер: 70252/QĐ-CT-TNCN CОЦИАЛИСТИЧЕСКАЯ РЕСПУБЛИКА ВЬЕТНАМ
Независимость - Свобода – Счастье
Ханой, 30 октября 2015 года


РЕШЕНИЕ
По вопросам налогов, штрафов по отношению к административным правонарушениям после инспецкии относительно соблюдения налоговых законов
ДИРЕКТОР УПРАВЛЕНИЯ ПО НАЛОГАМ ГОРОДА ХАНОЯ
В соответствии с Законом об управлении налогов, Законом о поправках и дополнениях некоторых положений Закона об управлении налогов и других руководящих документов по исполнению;
В соответствии с Законом о налогах, Постановлений о налогах, Постановлений о сборах, комиссиях и других руководящих документов по исполнению;
В соответствии с Решением Министра Финансов от 14 января 2010 года номер 108/QĐ-BTC, которое регулирует функции, обязанности, полномочия и структуру организации Управление по налогам при Главном управлении по налогам.
В соответствии с Постановлением Правительства от от 7 июня 2007 года номер 98/2007/NĐ-CP, которое регулирует штрафы по отношению к административным правонарушениям в налогах и принуждение в выполнении решений налогового администрирования.
В соответствии с запросами в акте налоговой проверки от 29 октября 2015 года между Делегацией Управление по налогам города Ханоя и представительством открытой акционерной компании Тяжмаш в Ханое;
В соответствии с запросом Начальника отдела Управлении по налогам, подоходного налога- Управление по налогам города Ханоя;

РЕШЕНИЕ:
Статья 1. Оштрафовать за налоговое правонарушение по отношению к представительству открытого акционерного общества Тяжмаш в Ханое - ИНН: 0104921132
- Период проверки: С 2010 года, 2011 года
- Адрес: F1512B, 15 этаж, здание Шармвит Чан Зуй Хынг, Кау Зай, Ханой (Charmvit Tran Duy Hung, Cau Giay, Hanoi)
1. Ретроспективный сбор подоходного налога за 2010, 2011 год по отношению к представительству открытого акционерного общества Тяжмаш в Ханое составляет 1 132 763 576 донгов (Прописью: один миллиард сто тридцать два миллиона семьсот шестьдесят три тысячи пятьсот семьдесят шесть донгов)
2. Штраф за налоговое правонарушение:
+ Оштрафовать в размере 10% от ретроспективного сбора за 2010, 2011 года и составляет 114 141 773 донгов в соответствии с положением 1 статьи 12 и положением 1а статьи 13 Постановление Правительства от 7 июня 2007 года номер 98/2007/NĐ-CP, которое регулирует штрафы за административные правонарушения в налогах и принуждение в выполнении решений налогового администрирования.
+ Просрочка уплаты налогов за 2010, 2011 года составляет 866 791 536 донгов в соответствии с положением 3 статьи 12, положением 7 статьи 5 Постановления Правительства от 12 февраля 2015 года номер 12/2015/NĐ-CP и положения 1 статьи 41 циркуляра Министерства Финансов от 15 ноября 2013 номер 166/2013/TT-BTC, который инструктирует выполнение, решение налогового администрирования.
Общая сумма ретроспективного сбора, просроченного налогового платежа и админстративного штрафа за налоги составляет 2 113 696 885 донгов (Прописью: два миллиарда сто тринадцать миллионов шестьсот девяносто шесть тысяч восемьсот восемьдесят пять донгов)
Статья 2. Представительства открытого акционерного общества Тяжмаш в Ханое несет ответственность по уплате за ретроспективный платеж в соответствии с положением Статьи 1 на следующий счет:
1. По отношению к ретроспективному сбору: 1 132 763 576 донгов платеж осуществляется на счет 7111, открытый в Государственном Казначействе города Ханоя, орган, отвечающий за уплату: Управление по налогам города Ханоя, код органа: 1054449 - Глава 557 - Подраздел: 1001.
2. По отношению к просроченному платежу, штраф в размере 10%, что составляет 980 933 309 донгов, платеж осуществляется на счет 7111 Управление по налогам города Ханоя, открытый в Государственном казначействе города Ханоя, орган отвечающий за уплату: Управление по налогам города Ханоя: код органа: 1054449-Глава 557-подраздел: 4268.
3. Срок платежа: В течении 10 дней со дня получения этого Решения, в случае, несвоевременной уплаты, то уплата будет осуществляться за просроченный платеж в соответствии с законом.
Статья 3. Данное решение вступает в силу со дня подписания. Представительство, прошедшее инспекцию, упомянутой в Статье 1 несет ответственность в выполнении данного Решения.

Рассылка:
- Как указано в статье 3
- Отдел Налогового учета и бухгалтерии
- Отдел по управлению налогов и принуждению налоговых задолженостей
- Сохранено: канцелярия;
подоходный налог (3 экземпляра); От имени Директора Управления по налогам
Заместитель Директора Управления по налогам

(Подпись, печать)

Нгуен Ван Хо

Kết quả (Anh) 1:

GENERAL DIRECTORATE OF TAXESMANAGEMENT OF TAXESCITY OF HANOIRoom: 70252/QÐ-CT-TNCN COCIALISTIČESKAÂ REPUBLIC of VIETNAMIndependence-Freedom-HappinessHanoi, October 30, 2015 yearThe DECISION of theOn taxes, fines in relation to administrative offences after inspeckii about compliance with tax lawsDIRECTOR OF TAXES THE CITY OF HANOIIn accordance with the tax administration Act, the law on amendments and supplements to some provisions of the law on administration of taxes and other guidance documents for execution;In accordance with the law on taxes, regulations, tax Regulations on fees, commissions and other governing documents for execution;In accordance with the decision of the Minister of finance from January 14, 2010 year Room 108/QÐ-BTC, which regulates the functions, responsibilities, powers and structure of the Organization, the Office of taxes at the Directorate General of taxes.In accordance with Government decision from June 7, 2007 year number 98/2007/NĐ-CP, which regulates the penalties with respect to administrative offences in taxes and coercion in the implementation of the outcome of the tax administration.In accordance with requests in an act of tax audit from October 29, 2015, between the delegation of the Management of taxes the city of Hanoi and the Mission of the open joint-stock company «Tyazhmash in Hanoi;In accordance with the request of the Chief of the Division of Administration of taxes, income tax-tax management, Hanoi;SOLUTION:Article 1. Fined for tax offence in relation to the representation of open joint stock company "Tyazhmash in Hanoi-VAT: 0104921132-Verification period: from 2010 onwards, year 2011Address: F1512B, 15 floor, building Šarmvit Tran Duy Hung, Cau Zai, Hanoi (Charmvit Tran Duy Hung, Cau Giay, Hanoi) 1. Retrospective collection of income tax for 2010, 2011 year in relation to the representation of open joint stock company "Tyazhmash in Hanoi is 132 1 763 576 VND (in words: one thousand one hundred and thirty-two million seven hundred sixty-three thousand five hundred seventy-six dongs) 2. The penalty for committing a tax offense:+ Fine in the amount of 10% of the retrospective fee for 2010, 2011 year, and is 114 141 773 VND in accordance with clause 1 of article 12 and the provision 1 (a) of article 13 Government decision from June 7, 2007 year number 98/2007/NĐ-CP, which regulates penalties for administrative offences in taxes and coercion in the implementation of the outcome of the tax administration.+ Delay paying taxes for 2010, 2011 year is 866 536 791 VND in accordance with clause 3 of article 12, article 7 regulation 5 Government decision of February 12, 2015 year 12/2015/NĐ-CP and the provisions of article 41 1 of the circular of the Ministry of finance from November 15, 2013 number 166/2013/TT-BTC, which instructs the execution, the decision of the tax administration.The total amount of retrospective collection, overdue tax payment and administrative fine for taxes is 2 696 113 885 VND (in words: two billion one hundred thirteen million six hundred and ninety-six thousand eight hundred and eighty-five dongs)Article 2. Representation of open joint stock company "Tyazhmash in Hanoi is responsible for paying for retrospective payment in accordance with the provisions of article 1 to the following account: 1. In relation to the retrospective collection: 1 763 132 576 VND payment is made at the expense of 7111, opened in Hanoi's city Treasury, the authority responsible for the payment of taxes: the Office of the city of Hanoi, the code authority: 1,054,449-chapter 557-subsection: 1001. 2. In relation to the overdue payment, a fine in the amount of 10%, which is 980 933 309 dongs, payment is made at the expense of tax Management 7111 Hanoi, opened in Hanoi's city Treasury, the authority responsible for the payment of taxes: the Office of the city of Hanoi: the body code: 1054449-chapter 557-subsection: 4268. 3. Term of payment: within 10 days of receipt of this decision, in the case of late payment, the payment will be made for late payment in accordance with the law.Article 3. This decision shall enter into force on the date of signing. Mission since the inspection referred to in article 1 bears responsibility in the implementation of this decision.Newsletter:-As referred to in article 3-Tax accounting and Accounting Division-Tax Management Department and forced tax liabilities-Saved: Office;income tax (3 copies); On behalf of the Director of taxesDeputy Director of taxes (Signature, stamp)Nguyen Van Ho

Kết quả (Anh) 2:

GENERAL DEPARTMENT OF TAXES
DEPARTMENT OF TAXES
Hanoi City
Number: 70252 / QĐ-CT-TNCN COTSIALISTICHESKAYA REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, October 30, 2015 Decision Regarding taxes, penalties in relation to the administrative offenses after inspetskii regarding compliance with tax laws DIRECTOR MANAGEMENT OF TAXES Hanoi City According to the Law on the management of taxes, the Law on amendments and additions to certain provisions of the Law on Management of taxes and other guidance documents for the implementation, in accordance with the Law on taxes, Decisions on taxes, Decisions on fees, commissions and other governing documents for execution; In accordance with the decision of the Minister of Finance on January 14, 2010 number 108 / QĐ-BTC, which regulates the functions, duties, powers and structure of the organization management of taxes at the General Directorate of Taxes. In accordance with the Government on June 7, 2007 number 98/2007 / NĐ-CP, which regulates penalties in relation to administrative violations in the tax and coercion in the implementation of decisions of the tax administration. In accordance with the demands in the tax audit on October 29, 2015 between the delegations of the Office of Taxes city Hanoi Mission Tyazhmash public company in Hanoi; At the request of the Office of the Chief of the Department of Taxes, Income Taxes naloga- Office of Hanoi; DECISION: Article 1. fined for a tax offense in relation to the establishment of Joint Stock Company in Hanoi Tyazhmash - VAT number: 0104921132 - Check interval: Since 2010, in 2011 - Address: F1512B, 15th Floor, Building Sharmvit Tran Duy Hung, Cau Zai, Hanoi (Charmvit Tran Duy Hung, Cau Giay, Hanoi) 1. Retrospective collection of income tax for 2010, 2011 with respect to the establishment of Joint Stock Company in Hanoi Tyazhmash is 1,132,763,576 VND (in words: one billion, one hundred thirty-two million seven hundred sixty-three thousand five hundred seventy-six VND) 2. The penalty for a tax offense: + fined in the amount of 10% of the retrospective collection for 2010, 2011 and amounts to 114,141,773 VND in accordance with Regulation 1 of Article 12 and the position 1a of Article 13 of Government Decree on June 7, 2007 No. 98/2007 / NĐ -CP, which regulates fines for administrative violations in the tax and coercion in the implementation of decisions of the tax administration. + Delay in the payment of taxes in 2010, 2011 is 866,791,536 VND in accordance with Regulation 3 of Article 12, position 7 of Article 5 of the Government Decision of 12 February 2015 number 12/2015 / NĐ-CP and the provisions of 1 Article 41 of the Circular of the Ministry of Finance on November 15, 2013 number 166/2013 / TT-BTC, which instructs execution of the decision of the tax administration. The total amount of the retrospective collection of overdue tax payment and Administrative divisions fine for taxes amounts to 2,113,696,885 VND (in words: two billion one hundred and thirteen million six hundred and ninety-six thousand eight hundred eighty-five VND) Article 2. Representative Open Joint Stock Company in Hanoi Tyazhmash responsible to pay for the retrospective payment in accordance with the provisions of Article 1 of the next by: 1. In relation to the retrospective collection: 1,132,763,576 VND payment is made ​​at the expense of 7111, opened at the State Treasury of Hanoi, the authority responsible for the payment of: Office of the city of Hanoi Tax Code Authority: 1054449 - Chapter 557 - Subdivision: 1001 2. In relation to the delayed payment, a penalty of 10%, which amounts to 980,933,309 VND, payment shall be made ​​at the expense of 7111 Management of Taxes of the city of Hanoi, which opened in the State Treasury of Hanoi, the body responsible for payment of the Manager for taxes of Hanoi: Code Authority : 1054449, Chapter 557, subsection: 4268. 3. Maturity: Within 10 days of receipt of this decision, in the case of late payment, the payment will be carried out for late payment in accordance with the law. Article 3. This decision shall enter into force on the date of signing. Representative elapsed inspection referred to in Article 1 shall be liable to the implementation of this Decision. Distribution: - As stated in Article 3 - Department of Taxation and accountancy - Management Division of taxes and enforcement of tax debts - Filed: Office, income tax (3 copies) ; On behalf of the Director of the Office of Tax Deputy Director of the Office of Taxes (signature, seal) Nguyen Van Ho

Kết quả (Anh) 3:

department of tax office tax


number of hanoi: 70252 / QĐ - ct - TNCN Cоциалистическая vietnam
independence, freedom, happiness
hanoi, october 30, 2015



the decision on taxfines against administrative offences after инспецкии regarding compliance with the tax laws, tax director of the office of the city of hanoi,

, in accordance with the law on the administration of taxlaw on amendments and additions to certain provisions of the law on the administration of taxes and other guiding documents for the execution;
in accordance with tax law, regulations on taxes, regulations on feescommissions and other guiding documents for the execution;
, in accordance with the decision of the minister of finance from 14 january 2010 the number 108 / QĐ by which regulates the functions, responsibilities,the powers and structure of the management of tax administration under the department of taxation. in accordance with the government decision of 7 june 2007 number 98 / 2007 / NĐ - cp.which regulates the penalties in relation to administrative offences of coercion in the implementation of the outcome of the tax and the tax administration.in accordance with the needs of the tax audit on 29 october 2015, between the office of the city of hanoi, tax and the open joint stock company тяжмаш in hanoi;.in accordance with the request of the chief office of taxation, income tax office tax city of hanoi;

decision: "article 1.charge for tax offences in relation to the representation of open joint-stock company тяжмаш hanoi inn: 0104921132
- testing period: from 2010 to 2011,
- address: F1512B, 15 floor, building шармвит tran duy hung.kau dai ha noi (Charmvit tran's Duy hung, Cau Giay, hanoi)
1. a retrospective collection of income taxes for 2010, 2011 in relation to the representation of open joint-stock company тяжмаш in hanoi is 1 132 763 576 dong (in cursive.one billion one hundred and thirty two million seven hundred and sixty three thousand five hundred and seventy six dongs)
2. a fiscal offence:
charge of 10% of the retrospective collection for 20102011 and is 114 141 773 dongs in accordance with clause 1 of article 12 and article 13 of 1 government decree dated 7 june 2007 number 98 / 2007 / NĐ - cp.which governs the fines for administrative offences in taxes and coercion in the implementation of tax administration. "the late payment of taxes for 2010.2011 is 866 791 536 dongs in accordance with clause 3 of article 12.regulation 7 of article 5 of the government on 12 february 2015 the number 12 / 2015 / NĐ - cp and the provisions of article 41 of the circular of ministry of finance on 15 november 2013 number 166 / 2013 / tt by which instructs execution,solution a tax administration.
total retrospective collection, the overdue tax payment and админстративного fine for tax is 2 113 696 885 dong (in cursive.two billion one hundred and thirteen million six hundred and ninety six thousand eight hundred and eighty five dongs)
article 2.the representation of the open joint-stock company тяжмаш in hanoi is responsible to pay for the retrospective payment in accordance with the provision of article 1 to the following account:
1.in relation to the ретроспективному collection: 1 132 763 576 dong payment shall be made by 7111, open in the public treasury town of hanoi, the body responsible for the payment of taxes, the city of hanoiauthority: code 1054449 - chapter 557 - subsection: 1001.
2. in relation to the просроченному payment, a fine of 10%, that is, 980 933 309 dong, payment shall be made by the office of tax 7111 city hanoiopen in the state treasury responsible for the payment of the city of hanoi city, hanoi: office of taxation, the code authority: 1054449 - chapter 557 - subsection: 4268.
3. term of payment:within 10 days from the date of receipt of this decision, in the case of late payment, the payment will be carried out for a late payment in accordance with the law. article 3.this decision shall enter into force on the date of signature. office of the inspectorate, as referred to in article 1 shall be responsible for the implementation of this decision.

a:
- as indicated in article 3.the tax accounting and the accounting
- management division of taxes and forced tax задолженостей
-
retained: the office; the income tax (3 copies), on behalf of the management of taxation.deputy director of the office of tax

(signature seal)




, nguyen van ho