{"id":16811,"date":"2026-09-03T02:19:10","date_gmt":"2026-09-03T02:19:10","guid":{"rendered":"https:\/\/mva.vn\/?p=16811"},"modified":"2026-09-03T02:19:10","modified_gmt":"2026-09-03T02:19:10","slug":"ho-so-khai-thue-bo-sung","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-khai-thue-bo-sung\/","title":{"rendered":"H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p. Vi\u1ec7c khai b\u1ed5 sung gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 khai thu\u1ebf v\u00e0 n\u1ed9i dung sai s\u00f3t tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1.<\/em><\/p>\n

I. Khi n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung?<\/h2>\n
\"H\u1ed3
H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec?<\/figcaption><\/figure>\n

1.1. Khai thu\u1ebf b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t<\/h3>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf. Sai s\u00f3t c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed ho\u1eb7c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p. N\u1ebfu c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

M\u1ed9t s\u1ed1 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

    \n
  • K\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/li>\n
  • K\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/li>\n
  • Ghi sai doanh thu t\u00ednh thu\u1ebf.<\/li>\n
  • Ghi sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
  • X\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n
  • B\u1ecf s\u00f3t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
  • Nh\u1eadp sai th\u00f4ng tin tr\u00ean t\u1edd khai.<\/li>\n<\/ul>\n

    Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 \u00fd s\u1eeda tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 \u0111\u00e3 g\u1eedi. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng h\u1ed3 s\u01a1 khai b\u1ed5 sung ph\u00f9 h\u1ee3p.<\/p>\n

    1.2. C\u00f3 th\u1ec3 khai b\u1ed5 sung sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n

    Ph\u00e1p lu\u1eadt thu\u1ebf cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t. Vi\u1ec7c khai b\u1ed5 sung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tuy nhi\u00ean, th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t quan tr\u1ecdng. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc v\u00e0 sau khi khai b\u1ed5 sung. N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

    II. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

    2.1. T\u1edd khai b\u1ed5 sung<\/h3>\n

    T\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t l\u00e0 t\u1edd khai thu\u1ebf b\u1ed5 sung<\/strong> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t. Doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu t\u1edd khai t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1eafc thu\u1ebf. N\u1ed9i dung tr\u00ean t\u1edd khai c\u1ea7n ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u sau khi \u0111i\u1ec1u ch\u1ec9nh. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u0103ng ho\u1eb7c gi\u1ea3m sau khai b\u1ed5 sung.<\/p>\n

    2.2. B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m thay \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/strong> theo m\u1eabu quy \u0111\u1ecbnh. B\u1ea3n gi\u1ea3i tr\u00ecnh gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. Doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 s\u1ed1 li\u1ec7u thay \u0111\u1ed5i.<\/p>\n

    M\u1ed9t b\u1ea3n gi\u1ea3i tr\u00ecnh n\u00ean th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c:<\/p>\n

      \n
    • K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung.<\/li>\n
    • N\u1ed9i dung sai s\u00f3t.<\/li>\n
    • Ch\u1ec9 ti\u00eau \u0111\u00e3 k\u00ea khai.<\/li>\n
    • Ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • Ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc v\u00e0 sau \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • Nguy\u00ean nh\u00e2n sai s\u00f3t.<\/li>\n
    • S\u1ed1 thu\u1ebf t\u0103ng ho\u1eb7c gi\u1ea3m.<\/li>\n<\/ul>\n

      2.3. T\u00e0i li\u1ec7u gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u thay \u0111\u1ed5i<\/h3>\n

      T\u00f9y n\u1ed9i dung sai s\u00f3t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i chu\u1ea9n b\u1ecb th\u00eam t\u00e0i li\u1ec7u li\u00ean quan. C\u00e1c t\u00e0i li\u1ec7u th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu g\u1ed3m:<\/p>\n

        \n
      • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
      • H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/li>\n
      • Phi\u1ebfu thu, phi\u1ebfu chi.<\/li>\n
      • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
      • S\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
      • B\u1ea3ng k\u00ea.<\/li>\n
      • Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/li>\n
      • Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n.<\/li>\n
      • T\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n

        Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i g\u1eedi to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u tr\u00ean. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung khai b\u1ed5 sung \u0111\u1ec3 chu\u1ea9n b\u1ecb.<\/p>\n

        III. B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/h2>\n

        3.1. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh<\/h3>\n

        Khi khai b\u1ed5 sung l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c c\u00e1c n\u1ed9i dung li\u00ean quan, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i l\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh hay kh\u00f4ng. B\u1ea3n gi\u1ea3i tr\u00ecnh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i th\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ed3 s\u01a1 ban \u0111\u1ea7u v\u00e0 h\u1ed3 s\u01a1 b\u1ed5 sung. Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 s\u1eeda s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai. C\u1ea7n ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ec3u m\u1eabu \u0111i k\u00e8m.<\/p>\n

        3.2. C\u1ea7n gi\u1ea3i th\u00edch r\u00f5 nguy\u00ean nh\u00e2n sai s\u00f3t<\/h3>\n

        N\u1ed9i dung gi\u1ea3i tr\u00ecnh n\u00ean ng\u1eafn g\u1ecdn nh\u01b0ng ph\u1ea3i \u0111\u00fang th\u1ef1c t\u1ebf. V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n b\u1ecf s\u00f3t m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n thu\u1ed9c k\u1ef3 n\u00e0o v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ra sao. N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh do nh\u1eadp sai s\u1ed1 li\u1ec7u, c\u1ea7n n\u00eau r\u00f5 ch\u1ec9 ti\u00eau \u0111\u00e3 nh\u1eadp sai. Sau \u0111\u00f3, doanh nghi\u1ec7p ghi nh\u1eadn s\u1ed1 li\u1ec7u \u0111\u00fang tr\u00ean h\u1ed3 s\u01a1 b\u1ed5 sung. Vi\u1ec7c gi\u1ea3i tr\u00ecnh r\u00f5 gi\u00fap h\u1ea1n ch\u1ebf y\u00eau c\u1ea7u l\u00e0m r\u00f5 t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n

        IV. Khai b\u1ed5 sung thu\u1ebf GTGT c\u1ea7n h\u1ed3 s\u01a1 g\u00ec?<\/h2>\n

        4.1. H\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf GTGT<\/h3>\n

        Thu\u1ebf GTGT l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh nhu c\u1ea7u khai b\u1ed5 sung. Khi ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 khai thu\u1ebf b\u1ecb sai. Sau \u0111\u00f3, l\u1eadp h\u1ed3 s\u01a1 b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

        H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n

          \n
        • T\u1edd khai thu\u1ebf GTGT b\u1ed5 sung.<\/li>\n
        • B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung.<\/li>\n
        • C\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan n\u1ebfu c\u00f3.<\/li>\n
        • T\u00e0i li\u1ec7u ch\u1ee9ng minh n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u1ea7n.<\/li>\n<\/ul>\n

          K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

          4.2. Sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/h3>\n

          N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam. Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, c\u1ea7n x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u00ednh. K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n sau khi ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1.<\/p>\n

          4.3. Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n

          N\u1ebfu khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 ti\u1ebfp theo. \u0110\u00e2y l\u00e0 n\u1ed9i dung d\u1ec5 b\u1ecb b\u1ecf s\u00f3t khi khai b\u1ed5 sung nhi\u1ec1u k\u1ef3.<\/p>\n

          V. Khai b\u1ed5 sung thu\u1ebf TNDN c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

          5.1. X\u00e1c \u0111\u1ecbnh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n

          \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, sai s\u00f3t c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu nh\u1eadp t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t doanh thu, chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ebfu ph\u00e1t hi\u1ec7n s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ch\u01b0a ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

          5.2. Ki\u1ec3m tra s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/h3>\n

          Sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. N\u1ebfu s\u1ed1 thu\u1ebf t\u0103ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1t sinh. N\u1ebfu s\u1ed1 thu\u1ebf gi\u1ea3m, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, k\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu ri\u00eang. C\u00e1ch n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai.<\/p>\n

          VI. Khai b\u1ed5 sung thu\u1ebf TNCN th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o?<\/h2>\n

          6.1. R\u00e0 so\u00e1t l\u1ea1i thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

          Thu\u1ebf TNCN th\u01b0\u1eddng ph\u00e1t sinh sai s\u00f3t khi doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u1ea7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u00e3 k\u00ea khai.<\/p>\n

          M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n ki\u1ec3m tra g\u1ed3m:<\/p>\n

            \n
          • Ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n
          • Ti\u1ec1n c\u00f4ng.<\/li>\n
          • Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c.<\/li>\n
          • Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
          • C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n
          • S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n

            6.2. Ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft to\u00e1n<\/h3>\n

            N\u1ebfu sai s\u00f3t li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u1ea3nh h\u01b0\u1edfng. K\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb sau \u0111i\u1ec1u ch\u1ec9nh. Tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u1ea7n l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u.<\/p>\n

            VII. Khai b\u1ed5 sung c\u00f3 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng?<\/h2>\n

            7.1. Khi khai b\u1ed5 sung l\u00e0m t\u0103ng thu\u1ebf ph\u1ea3i n\u1ed9p<\/h3>\n

            N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ngh\u0129a v\u1ee5 ti\u1ec1n ch\u1eadm n\u1ed9p. Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam v\u00e0 th\u1eddi gian ch\u1eadm n\u1ed9p. Doanh nghi\u1ec7p n\u00ean t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y v\u00e0 s\u1ed1 ti\u1ec1n ph\u00e1t sinh. Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n

            7.2. Khi khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/h3>\n

            N\u1ebfu h\u1ed3 s\u01a1 b\u1ed5 sung l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba. S\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. T\u00f9y tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb ho\u1eb7c x\u1eed l\u00fd theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u01b0\u1edbc ti\u1ebfp theo.<\/p>\n

            VIII. Khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/h2>\n

            8.1. C\u00f3 th\u1ec3 khai b\u1ed5 sung khi ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t<\/h3>\n

            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t. Vi\u1ec7c khai b\u1ed5 sung ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. N\u1ebfu sau l\u1ea7n b\u1ed5 sung \u0111\u1ea7u ti\u00ean v\u1eabn ph\u00e1t hi\u1ec7n sai, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 b\u1ed5 sung ti\u1ebfp theo. K\u1ebf to\u00e1n n\u00ean l\u01b0u l\u1ea1i t\u1eebng l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. \u0110i\u1ec1u n\u00e0y gi\u00fap d\u1ec5 d\u00e0ng truy xu\u1ea5t l\u1ecbch s\u1eed thay \u0111\u1ed5i.<\/p>\n

            8.2. C\u1ea7n tr\u00e1nh khai b\u1ed5 sung ch\u1ed3ng ch\u00e9o<\/h3>\n

            Khi khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u \u0111\u00fang c\u1ee7a l\u1ea7n g\u1ea7n nh\u1ea5t. Kh\u00f4ng n\u00ean l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a t\u1edd khai g\u1ed1c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i n\u1ebfu \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 b\u1ed5 sung tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

            Doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i:<\/p>\n

              \n
            • T\u1edd khai g\u1ed1c.<\/li>\n
            • L\u1ea7n khai b\u1ed5 sung th\u1ee9 nh\u1ea5t.<\/li>\n
            • L\u1ea7n khai b\u1ed5 sung th\u1ee9 hai.<\/li>\n
            • S\u1ed1 li\u1ec7u sau m\u1ed7i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
            • S\u1ed1 thu\u1ebf t\u0103ng ho\u1eb7c gi\u1ea3m.<\/li>\n<\/ul>\n

              C\u00e1ch theo d\u00f5i n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u1ed1 khi khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/p>\n

              IX. C\u00f3 ph\u1ea3i n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c k\u1ef3 sau kh\u00f4ng?<\/h2>\n

              9.1. Sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 ti\u1ebfp theo<\/h3>\n

              M\u1ed9t s\u1ed1 sai s\u00f3t c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c k\u1ef3 sau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng d\u00e2y chuy\u1ec1n. V\u00ed d\u1ee5, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 ti\u1ebfp theo. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd theo quy \u0111\u1ecbnh. Kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng s\u1eeda t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p.<\/p>\n

              9.2. R\u00e0 so\u00e1t d\u1eef li\u1ec7u li\u00ean quan<\/h3>\n

              Sau khi khai b\u1ed5 sung, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra c\u00e1c k\u1ef3 c\u00f3 li\u00ean quan. Vi\u1ec7c r\u00e0 so\u00e1t gi\u00fap ph\u00e1t hi\u1ec7n nh\u1eefng sai s\u00f3t ti\u1ebfp t\u1ee5c ph\u00e1t sinh t\u1eeb d\u1eef li\u1ec7u \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng khi khai b\u1ed5 sung thu\u1ebf GTGT v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

              X. Quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung<\/h2>\n

              10.1. B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh sai s\u00f3t<\/h3>\n

              Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh n\u1ed9i dung sai s\u00f3t. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c.<\/p>\n

              Kh\u00f4ng n\u00ean l\u1eadp h\u1ed3 s\u01a1 b\u1ed5 sung khi ch\u01b0a x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n. Sai nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh sai s\u1ed1 li\u1ec7u.<\/p>\n

              10.2. B\u01b0\u1edbc 2: T\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf<\/h3>\n

              Sau khi x\u00e1c \u0111\u1ecbnh sai s\u00f3t, k\u1ebf to\u00e1n t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf.<\/p>\n

              C\u1ea7n so s\u00e1nh s\u1ed1 li\u1ec7u gi\u1eefa h\u1ed3 s\u01a1 c\u0169 v\u00e0 h\u1ed3 s\u01a1 sau \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

              K\u1ebft qu\u1ea3 c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5:<\/p>\n

                \n
              • S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng.<\/li>\n
              • S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m.<\/li>\n
              • S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng.<\/li>\n
              • S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1ea3m.<\/li>\n
              • S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba.<\/li>\n<\/ul>\n

                10.3. B\u01b0\u1edbc 3: L\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 b\u1ed5 sung<\/h3>\n

                K\u1ebf to\u00e1n l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu li\u00ean quan.<\/p>\n

                Sau \u0111\u00f3, doanh nghi\u1ec7p k\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u1ed3 s\u01a1 theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>\n

                Sau khi g\u1eedi, c\u1ea7n ki\u1ec3m tra th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

                10.4. B\u01b0\u1edbc 4: X\u1eed l\u00fd s\u1ed1 thu\u1ebf ph\u00e1t sinh<\/h3>\n

                N\u1ebfu h\u1ed3 s\u01a1 b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p ph\u1ea7n t\u0103ng th\u00eam.<\/p>\n

                N\u1ebfu c\u00f3 ti\u1ec1n ch\u1eadm n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                N\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, doanh nghi\u1ec7p x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3.<\/p>\n

                XI. Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi khai b\u1ed5 sung<\/h2>\n

                11.1. Ch\u1ecdn sai k\u1ef3 t\u00ednh thu\u1ebf<\/h3>\n

                \u0110\u00e2y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u k\u1ef3 khai b\u1ed5 sung.<\/p>\n

                K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ch\u00ednh x\u00e1c k\u1ef3 ph\u00e1t sinh sai s\u00f3t. Kh\u00f4ng n\u00ean c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai b\u1ed5 sung.<\/p>\n

                11.2. Kh\u00f4ng ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng c\u00e1c k\u1ef3 sau<\/h3>\n

                M\u1ed9t s\u1ed1 sai s\u00f3t kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ed9t k\u1ef3 thu\u1ebf.<\/p>\n

                N\u1ebfu kh\u00f4ng r\u00e0 so\u00e1t c\u00e1c k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c duy tr\u00ec s\u1ed1 li\u1ec7u sai.<\/p>\n

                11.3. Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/h3>\n

                Doanh nghi\u1ec7p n\u00ean l\u01b0u to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 sau khi khai b\u1ed5 sung.<\/p>\n

                H\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng ch\u1ee9ng t\u1eeb ch\u1ee9ng minh nguy\u00ean nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

                \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh nhanh h\u01a1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

                XII. K\u1ebft lu\u1eadn<\/h2>\n

                H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung<\/strong> \u0111\u01b0\u1ee3c l\u1eadp khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 \u0111\u00e3 g\u1eedi. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng s\u1eafc thu\u1ebf v\u00e0 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh. Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb t\u1edd khai b\u1ed5 sung v\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung. T\u00e0i li\u1ec7u ch\u1ee9ng minh c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb khi n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n l\u00e0m r\u00f5. Tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u1ea7n t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf v\u00e0 ki\u1ec3m tra \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c k\u1ef3 li\u00ean quan. N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd s\u1ed1 thu\u1ebf t\u0103ng th\u00eam. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, doanh nghi\u1ec7p c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5. Doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 sau khi khai b\u1ed5 sung. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/p>","protected":false},"excerpt":{"rendered":"

                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 khai thu\u1ebf..<\/p>\n","protected":false},"author":1,"featured_media":16812,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec? 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