Quy định mới về điều kiện khấu trừ

Quy định mới về điều kiện khấu trừ thuế Giá trị gia tăng (GTGT)
Ngày 28/10/2016, Bộ Tài chính ban hành Thông tư 173/2016/TT-BTC sửa đổi Khoản 3 Điều 15 Thông tư 219/2013/TT-BTC về chứng từ thanh toán qua ngân hàng.
Theo đó, bỏ quy định: Tài khoản (TK) của bên mua và của bên bán phải là TK đã đăng ký hoặc thông báo với cơ quan thuế đối với điều kiện về chứng từ thanh toán qua ngân hàng để khấu trừ thuế GTGT.
Như vậy, theo quy định mới này thì TK của bên mua và bên bán khi không thông báo hay đăng ký với cơ quan thuế thì nếu đảm bảo đủ các điều kiện, đơn vị vẫn được khấu trừ thuế GTGT đầu vào.
Ngoài ra, khi bên mua thanh toán từ tài khoản (TK) của bên mua sang TK bên bán mang tên chủ DNTN hoặc bên mua thanh toán từ TK của bên mua mang tên chủ DNTN sang TK bên bán sẽ không cần đăng ký TK với cơ quan thuế.
Thông tư 173/2016/TT-BTC có hiệu lực từ ngày 15/12/2016.

Results (English) 1:

New rules on the conditions to deduct value added tax (RATES)On October 28, 2016, the Ministry of Finance issued Circular No. 173/2016/TT-BTC to modify paragraph 3 article 15 circular 219/2013/TT-BTC on bank payment voucher.Accordingly, the regulations: Member (TK) of the buyer and of the seller to be TK or inform the tax authorities for the conditions of payment vouchers through the Bank to deduct VAT.As such, under the new regulations, the buyer and the seller of TK when not notified or registered with the tax authorities shall, if conditions warrant, the unit still are deductible VAT input.In addition, when the buyer payment from account (TK) by the buyer to the seller's name, PRIVATE BUSINESS owners of TK or TK payments from the buyer of the buyer to PRIVATE BUSINESS owners name TK seller will not need to register with the tax authorities.Circular 174/2016/TT-BTC on effect from December 15, 2016.

Results (English) 2:

The new regulation on conditions deductible Value Added Tax (VAT)
On 28.10.2016, the Ministry of Finance issued Circular 173/2016 / TT-BTC amending Paragraph 3 of Article 15 of Circular 219/2013 / TT BTC of payment vouchers via banks.
Accordingly, leave provisions: Account (TK) of the buyer and the seller must be registered TK or inform the tax authorities for conditions on vouchers payment through banks to deduct VAT.
Thus, according to this new regulation, the account of the buyer and seller in the absence of notification or registration with the tax authorities, then, if all the conditions to ensure units remain the deductible input VAT.
in addition, when buyers paid from the account (TK) of the buyer to the seller named TK Pte owners or buyers of payment from the buyer named TK Pte into account all sides seller will not need to register TK with the tax authorities.
Circular 173/2016 / TT-BTC has entered into force on 15.12.2016.

Results (English) 3:

Value added tax (VAT) for the new set of deductions2016. October 28th, the Ministry of Finance issued the information / four / mm - 1732016 years BTC to modify the account information / three / 15219 mm - four BTC on 2013 through bank payment voucher.According to the regulations, the (we get the system's account): buyers and sell is that we get the system in the registration or notify the tax authorities to pay the conditions of the documents through the bank to deduct the vat.In this way, according to the regulations, we get the system in the new buy and sell, or in the notification of the registration authority, to ensure that sufficient tax, if the unit is conditional, can also be deducted from the VAT start.In addition, from the buyer's payment account (we got the system) to buyers we got in the system to a boss or sales dntn buyers payment buyers we got from the system dntn to the boss to sell we got in this system does not require registration and tax authorities, we get the system.As 2016 / information / mm - 173 BTC effective December 15th / 2016.