{"id":22427,"date":"2016-03-31T03:41:43","date_gmt":"2016-03-31T03:41:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22427"},"modified":"2016-12-02T07:57:25","modified_gmt":"2016-12-02T07:57:25","slug":"nhung-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-va-nop-dinh-kem-bao-cao-kiem-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22427","title":{"rendered":"Nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p \u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n"},"content":{"rendered":"<div id=\"attachment_19438\" style=\"width: 360px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-19438\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-19438\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue.jpg\" alt=\"Nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p \u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Nhung-quy-dinh-chi-tiet-ve-xu-phat-vi-pham-thue-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><p id=\"caption-attachment-19438\" class=\"wp-caption-text\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">Doanh ngh\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Lu\u1eadt ki\u1ec3m to\u00e1n &#8211; Lu\u1eadt 67\/011\/QH12, ng\u00e0y 29\/03\/2011, c\u00f3\u00a0Nh\u1eefng Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n. Nh\u1eefng doanh nghi\u1ec7p\u00a0\u0111\u00f3 l\u00e0 doanh nghi\u1ec7p n\u00e0o, v\u00e0 c\u00e1ch n\u1ed9p\u00a0\u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft <strong>Nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p \u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, ng\u00e0y 13\/03\/2012,\u00a0Nh\u1eefng Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/em><\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. C\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu kh\u00f4ng c\u00f3 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 08\/12\/2015 T\u1ed5ng c\u1ee5c thu\u1ebf\u00a0\u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 5236\/TCT-KK, quy\u00a0\u0111\u1ecbnh r\u00f5 nh\u1eefng h\u1ed3 s\u01a1 k\u00e8m theo Quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1. Ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c qua\u00a0\u0111\u01b0\u1eddng b\u01b0u ch\u00ednh:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0nh\u01b0ng kh\u00f4ng c\u00f3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3<em>\u00a0s\u01a1 v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf l\u00e0\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khi n\u1ed9p h\u1ed3 s\u01a1 khai\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0cho c\u01a1 quan thu\u1ebf, c\u00f3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0nh\u01b0ng kh\u00f4ng\u00a0\u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p\u00a0<em>thu\u1ebf b\u1ed5 sung\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 h\u1ed3 s\u01a1 theo quy\u00a0\u0111\u1ecbnh;\u00a0\u0111\u1ed3ng th\u1eddi c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n\u00a0\u0111\u1ec3 ki\u1ec3m tra, l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n\u00a0\u0111\u1ed9c l\u1eadp v\u00e0 x\u1eed ph\u1ea1t theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, theo c\u00f4ng v\u0103n tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i c\u00f3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e8m theo<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u00a0ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i\u00a0\u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">3. C\u00e1ch n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c thu\u1ebf\u00a0\u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 5236\/TCT-KK, h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1. Ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c qua\u00a0\u0111\u01b0\u1eddng b\u01b0u ch\u00ednh:<br \/>\n<\/em>&#8230;&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Ti\u1ebfp nh\u1eadn\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qua m\u1ea1ng:&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ee5c thu\u1ebf s\u1ebd n\u00e2ng c\u1ea5p c\u1ed5ng th\u00f4ng tin\u00a0\u0111i\u1ec7n t\u1eed (\u1ee9ng d\u1ee5ng khai thu\u1ebf qua m\u1ea1ng) tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0n\u0103m 2015\u00a0\u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khi n\u1ed9p h\u1ed3 s\u01a1 khai\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0th\u00ec g\u1eedi\u00a0\u0111\u01b0\u1ee3c b\u1ea3n scan B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qua m\u1ea1ng;\u00a0\u0111\u1ed3ng th\u1eddi n\u00e2ng c\u1ea5p\u00a0\u1ee9ng d\u1ee5ng\u00a0\u0111\u1ec3 h\u1ed7 tr\u1ee3\u00a0\u0111\u00e1nh d\u1ea5u, tra c\u1ee9u\u00a0\u0111\u01b0\u1ee3c c\u00e1c\u00a0\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0c\u00f3 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0kh\u00f4ng\u00a0c\u00f3 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n\u00a0\u0111\u00ednh k\u00e8m. C\u1ee5c thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c\u00a0\u0111\u1ecbnh\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n\u00a0\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n\u00a0\u0111\u1ed9c l\u1eadp\u00a0\u0111\u1ec3\u00a0\u0111\u00f4n\u00a0\u0111\u1ed1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0\u0111\u00fang th\u1eddi h\u1ea1n,\u00a0\u0111\u1ee7 th\u00e0nh ph\u1ea7n quy\u00a0\u0111\u200b\u1ecbnh&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, nh\u1eefng h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 k\u00e8m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, c\u00f3 nh\u1eefng h\u00ecnh th\u1ee9c n\u1ed9p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ( n\u1ed9p b\u1ea3n gi\u1ea5y)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p qua\u00a0\u0111\u01b0\u1eddng b\u01b0u\u00a0\u0111i\u1ec7n\u00a0( n\u1ed9p b\u1ea3n gi\u1ea5y)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p qua m\u1ea1ng sau khi c\u01a1 quan thu\u1ebf n\u00e2ng c\u1ea5p c\u1ed5ng th\u00f4ng tin\u00a0\u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">4. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.1 H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 nh\u1eefng ph\u1ee5 l\u1ee5c\u00a0\u0111\u00ednh k\u00e8m ( M\u1eabu 03\/TNDN)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (\u00a0\u0110\u1ed1i v\u1edbi nh\u1eefng DN ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m nh\u1eefng lo\u1ea1i B\u00e1o c\u00e1o tr\u00ean. N\u1ebfu DN ch\u01b0a n\u1ed9p\u00a0\u0111\u1ee7 nh\u1eefng h\u1ed3 s\u01a1 tr\u00ean, th\u00ec ch\u01b0a\u00a0\u0111\u01b0\u1ee3c coi l\u00e0\u00a0\u0111\u00e3 n\u1ed9p\u00a0\u0111\u1ee7 h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.2 M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 166\/2013<\/a>, m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb 1 t\u1edbi 5 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9\u00a0: Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb 1 t\u1edbi 10 ng\u00e0y : Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000\u0111 t\u1edbi 1 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb tr\u00ean 10 ng\u00e0y t\u1edbi 20 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000\u0111 t\u1edbi 2 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb tr\u00ean 20 ng\u00e0y t\u1edbi 30 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 1.2 tri\u1ec7u\u00a0\u0111\u1ed3ng, t\u1edbi 3 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb tr\u00ean 30 ng\u00e0y t\u1edbi 40 ng\u00e0y : Ph\u1ea1t ti\u1ec1n t\u1eeb 1.6 tri\u1ec7u\u00a0\u0111\u1ed3ng t\u1edbi 4 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1eadm t\u1eeb tr\u00ean 40 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf \u00a0ph\u1ea3i n\u1ed9p: Ph\u1ea1t ti\u1ec1n t\u1eeb 2 tri\u1ec7u\u00a0\u0111\u1ed3ng t\u1edbi 5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ec3 n\u1ed9p k\u00e8m BCTC, c\u00e1ch n\u1ed9p v\u00e0 c\u1ee5 th\u1ec3 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p c\u1ee7a c\u00e1c DN d\u1ea1ng n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":19438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1775,3893],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22427"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22427"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22427\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19438"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22427"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}