Dear REPRESENTATIVE of open joint stock company Tyazhmash in Hanoi.After studying the documents sent to the tax office party, we offer the following advice:-Sheet "filed documents in detail: the amount of the voucher number 27723 on 11/05/2011 was a mistake. The correct number is: 53,337,794 vnd-Sheet "2011": column "House Money" gets 15% plus twice the amount of infection decreased except yourself.-Sheet "2010": agreed."Total income" be taken according to the Currency confirmed in his Office by Chief Andrey Abramov. According to the test of our VP, the income on income confirmation in higher than earnings because the Russian side confirmed.Net income under the name confirmation mail of REPRESENTATIVE Net income according to lists of TyazhmashKozlov Nicolaevich 1,190,111,877 878,236,548 VND VND Alaxander (46389 USD)Tylik Vasily 813,701,292 600,617,700 VND VND Nicolaevich (31725 USD)Abramov Andrey 1,475,062,031 1,065,095,388 VND VND (56259 USD)Esin Victor Petrovich 1,190,111,877 878,236,548 VND VND (46389 USD)Please note that the total income of the Vietnam labour was 8.5% plus premium wages.-Sheet "budget":-Sheet "Punishment": the amount of the result and "total have to submit" in sheet "Filed" no budget. The reason: "total submission" to be calculated according to the amount of tax calculated in the sheet "2010 and 2011" minus the actual amount already paid by tax receipts. While that amount was collected by the tax authorities amounts in sheet "2010 and 2011" minus the number reported on tax ACCOUNTING. The actual amount remitted by tax receipts don't match the number reported on tax ACCOUNTING leads to the difference between the amount the collection and "total also must submit".The "Administrative Punishment": the tax authorities do not apply sanction acts of tax evasion, tax fraud with the fine from 1 to 3 times the amount of tax evasion (circular No. 166/2013/TT-BTC detailed provisions on sanctioning administrative violations of tax), and violate the declaration procedure and store vouchers, bookkeeping that just fine false leads to lack of tax.According to item 2 article 6 Chapter I circular 166/2013/TT-BTC dated 15/11/2013 details regulations about sanctioning administrative violations on taxes: "b) for false behavior leads to a lack of money to pay the tax or increase tax refundable amount: penalty of 20% of the tax amount, the tax amount is missing. Fines are imposed for taxpayers is held, households and individuals according to the provisions of article 107 of the tax administration Law. "As such, the tax agency has reduced the administrative fines to 10% on the amount of false. This is the lightest penalties may be reduced.Because of the time of tax inspections tax authorities should fold tax authorities only checked 2 years 2010 and 2011. 2012 and 2013 a similar tax in 2011 so if the tax authorities examine 2 years will be punished similarly by 2011.If there are any problems with any questions, please contact our Office to be resolved.
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