TCT CO PHAN xAY LAp DAu KHI VNCONG TY CO PHAN

KET cAu KIM LOAI vA LAp MAy DAu KHi

S~4Q_j·IK~~-TCK! ,VIv: Cong bo thong tin ve ket qua kiem tra thue

nam 2013

CONG HoA xA HOI CHiTNGHiA VI~T NAM. DQc Hip - Ttr do - Hanh phuc

Vung Tim, ngayJ3 thdng ..f nam 2016

Kinh giri: Uy ban Chung khoan Nha mnrcS{r Giao djch cluing khoan Tp. HCM

1. T6 chirc niern y~t: Cong ty C6 phdn K~t du kim loai va L~pmay DAukhi (PVC-MS)

2. Ten giao dich: Cong ty C6 phan K~t du kim loai va L~p may DAukhi

3. Mil clnrng khoan: PXS

4. Di~n thoai: 064.3.848.404 Fax: 064.3.848.229

5. Website: www.pvc-ms.vn

6. San giao dich: Sa giao dich chirng khoan Thanh ph6 H6 Chi Minh (HoSE)

NQi dung: Cong ty C6 phan K~t du kim loai va L~p may DAukhi cong b6 thong tinv~ viec xu phat vi pham hanh chinh v~ thue, Cu thS nhu sau:

Til ngay 25/07/20 16 d~n 29/07/2016, Cue thue tinh Ba Ria - Vfing Tau thuc hienkiem tra thue nam 2013 d6i voi Cong ty C6 phan K~t du kim loai va L~p may DAukhi. Baog6m: thu~ GTGT, thue TNCN, thue nha thAuva thu~ TNDN. K~t qua:

s6 ti~n phc;ttkhai sai ddn d~n thi~u s6 thu~ phai D9Pla: 180.450.057 d6ng.

s6 ti~n truy thu thu~ la: 917.034.676 d6ng.

(Trang do co s8 tiJn 675.828.038 d6ng truy thu thea kit lugn cua KTNN, dan vi dathl!c hi~n n9P thang 312016)

s6 ti~n ch~m n9P thu~ la 354.002.336 d6ng. (Tinh din 30/0612016)

T6ng k~t: s6 ti~n PVC-MS phai n9P d~ thvc hi~n quy~t dinh cua co quan thu~:775.659.031 d6ng. (Tgi thai ai€rn cong b8, PVC-MS aa n9P s8 tiJn nay)

Dinh kern: Quy~t dinh s6 6954/QD-CT ngay 24/08/2016.

Chung toi cam k~t chiu trach nhi~m tru6c phap lu~t v~ cac n9i dung cong b6 thongtin nay.

Tran tr9ng!

Nui nh9-n:- Nhu tren;- Luu VT, TCKT.

TONG Cl)C TRUEeue THUE TiNH BA RIA-VUNG TAu. .

e<)NG HOA xA HOI CHiT NGHiA VI~T NAMDQc l~p - TV do - Hanh phuc

S6: 6g5'4 IQD-CT Ba Ria - Viing Tau, ngaY.,l4 thang 1Snam 2016

QUYETDJNHI'""~" ~ __ _,.,. v~vi~c xu phat vi pham hanh chinh v~ thu~

eve TRUONG eve THUE

Can cir Lu~t Quan ly thuS, Luat sua d6i b6 sung mQt s6 diSu cua Luat quan lythue va cac van ban huang din thi hanh;

Can cir Luat xu ly vi pham hanh ehinh ngay 20 thang 6 nam 2012 va cac vanban huang din thi hanh;

Can eu Luat thue GTGT, Luat sua d6i b6 sung mot s6 diSu cua Luat thueGTGT va cac van ban huang din thi hanh; .

Can cir Luat thuS TNDN, Lu~t sua d6i b6 sung mQt s6 diSu cua Luat thueTNDN va cac van ban huang din thi hanh; ,\"""OICHl

Can eu Luat thue TNCN, Luat sua d6i b6 sung mot s6 diSu cua Luat thuS 'o,,-'r:- C~C;H'TNCN va cac van ban huang din thi hanh; ~ , 11f'!1

Can cir Luat s6 106/2016/QH13 ngay 6/4/2016 cua Quoc hQi vS sua d6i, b6 "J B~R\~~U, , " , *sung mQt so dieu eua Lu~t thue GTGT, Lu~t thue TTDB va Lu~t Quan ly thue; )'orvG CI.

Can eu Nghi dinh s6 98/2007/ND-CP ngay 07/6/2007 eua Chinh phu quy dinhvS xu ly vi ph~ phap lu~t vS thuS va euang ehS thi hanh quySt dinh hanh ehinh thuS;

Can eu Nghi dinh s6 129/2013/NI)-CP ngay 16/10/2013 eua Chinh phu quydinh vS xu ph~t vi ph~ hanh ehinh vS thuS va euang ehS thi hanh quySt dinh hanhehinh thuS;

Can eu Thong tu s6 60/2012/TT-BTC ngay 12/4/2012 eua BQ truang BQ Taiehinh, huang din th\fe hi~n nghia V\l thuS ap d\lng d6i vai t6 ehue, ea nhan nuaengoai kinh doanh t~i Vi~t Nam ho~e eo thu nh~p t~i Vi~t Nam;

Can eu Thong tu s6 166/2013/TT-BTC ngay 15 thang 11 nam 2013 eua BQtruang BQTai ehinh quy dinh ehi tiSt vS xu ph~t vi ph~m hanh ehinh thuS;

Can eu QuySt dinh s6 108/QD-BTC ngay 14 thang 01 nam 2010 eua BQtruang BQ Tai ehinh quy dinh ehue nang, nhi~m V\l, quySn h~n va eo e~u t6 ehueeua C\le ThuS tf\TethuQe T6ng e\le ThuS;

Can eu kiSn nghi t~i Bien ban kiSm tra thuS kY ngay 17/08/2016 eua DoankiSm tra thea QuySt dinh s6 5767/QD-CT ngay 18/07/2016 cua C\lC truemg Cl,lCThuS tinh Ba Ria - Vfing Tau vS vi~e kiSm tra thuS t~i Cong ty e6 ph~n KSt c~uKim lo~i va L~p may D~u khi;

Xet dS nghi cua TruOng Phong KiSm tra thuS s6 1,

1

, .QUYET DJNH:

Di~u 1.Xu phat vi pham hanh chinh vS thue d6i voi: Cong ty c6 phfin KStc~u Kim loai va L~p may Dfiu khi, rna s6 thue 3500834094, dia chi s6 2 Nguyen /Hfru Canh, phirong 9, thanh ph6 Viing Tau, tinh Ba Ria- Viing Tau.

- Nganh nghe kinh doanh: Khao sat, thiSt kS, chS tao, l~p d~t cac chan dSgian khoan, cac kSt c~u kim Ioai, ban bS chua; xay dung cong trinh, dong tau; sanxu~t thiSt bi co khi, VLXD; chS tao va cung c~p cac loai 6ng chong cfin khoan;Kinh doanh b~t dQng san ...;

- Gi~y chimg nhan dang ky kinh doanh s6 3500834094 c~p lfin dfiu ngay2611112009; chirng nhan thay d6i lfin thir 9 ngay 25/1112013 do Sa KS hoach vaufiu nr tinh Ba Ria - Viing Tau c~p.

Voi hinh thirc xu phat va bien phap kh~c phuc h~u qua ap dung nhir sau:

1. Hinh thirc xu phat: Phat tien;

Phat hanh vi khai sai d~n dSn thiSu s6 thuS phai nQP, voi s6 tiSn ph~t la:180.450.057 dAng (bling chu: M(>ttram tam muai tri?u, b6n tram b6n tram nammuai ngim, kh6ng tram nam muai bay d6ng). Trong do:

- U6i voi s6 tiSn thuS phat sinh truoc ngay 01/07/2013, voi muc ph~t la 100/0tren s6 tiSn thuS truy thu, voi s6 tiSn ph~t la: 2.956.878 dAng;

- U6i voi s6 tiSn thuS phat sinh tiI ngay 01107/2013, voi muc ph~t la 200/0tren s6 tiSn thuS truy thu, voi s6 tiSn ph~t la: 177.493.179 dAng;

2. Bi~n phap kh~c ph\lc h~u qua:

2.1. Truy thu thuS: 917.034.676 dAng (bling chu: Chin tram muai bay tri?u,kh6ng tram ba muai b6n ngim, sau tram bay muai sau d6ng). Trong do: - --

- ThuS GTGT: 5.142.071 d6ng;- ThuS TNDN: 833.594.883 dang;- ThuS TNCN: 48.445.942 d6ng;- ThuS nha thfiu: 29.851.780 dang (trong do: thuS GTGT nha thfiu:

15.308.605 dang, thuS TNDN nha thfiu: 14.543.175 dang).

2.2. TiSn ch~m nQp tiSn thuS m6i ngay, tinh tren s6 tiSn thuS truy thu va s6ngay ch~m nQp dSn ngay ky bien ban, voi s6 tiSn la: 354.002.336 dAng (bling chu:Ba tram nam muai b6n tri?u, kh6ng tram Ie hai ngim, ba tram ba muai sau d6ng).

Trong do:- TiSn ch~m nQP tiSn thuS thea muc 0,05% m6i ngay tinh tren s6 tiSn thuS

truy thu va s6 ngay ch~m nQP tinh dSn ngay 30/06/2016, voi s6 tiSn la:350.528.961 dAng,

- TiSn ch~m nQPtiSn thuS thea muc 0,03% m6i ngay, tinh tren s6 tiSn thuStruy thu va s6 ngay ch~m nQP, tinh tiI ngay 0110712016dSn 15/08/2016, voi s6 tiSnla: 3.473.375 dAng.

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, ~- ,

Qua thai han 10 ngay kS tir ngay nhan duoc quyet dinh nay, Cong ty c6 phanKSt c~u Kim Ioai va Lap may DAukhi khong ch~p hanh quyet dinh xu phat thi se bicirong chS thi hanh quySt dinh hanh chinh thuS theo quy dinh tai DiSu 18 Nghi dinhs5 129/20 13fNf)-CP ngay 16 thang 10 nam 2013 cua Chinh phu quy dinh vS xu phatvi pham hanh chinh vS thuS va cirong chS thi hanh quyet dinh hanh chinh thue,

Cong ty c6 phan KSt c~u Kim loai va L~p may DAu khi co quyen khieu naihoac khoi kien d5i voi Quyet dinh nay theo quy dinh cua phap 1u~t.

Di~u 3. Quyet dinh nay dtroc:

1. Giao cho Cong ty c6_phAnKSt c~u Kimloai va L~p may Dau khi dS chaphanh Quyet dinh xu phat. .

2. Gui cho Kho bac Nha mroc tinh Ba Ria - Vung Tau dS thu tiSn ph~t.3. Gui cho Phong KiSm tra thuS s5 1, Phong Ke khai - KS toan thuS, dS t6

chuc th\lc hi~n QuySt dinh nay.4. Gui cho Phong T6ng hgp Nghi~p V\l D\l toan; Phong Thanh tra thuS 1,

Phong Qu:!m1yng va cUOngchS ng thuS, Phong KiSm tra nQibQdS biSt.tP-

Noi nh{in:- Nhu Di~u 3;- Phong HCQTTVAC;- Luu VT; KTTI.

- Vi) Thanh Long

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