{"id":22444,"date":"2016-04-02T08:11:18","date_gmt":"2016-04-02T08:11:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22444"},"modified":"2016-12-02T07:47:23","modified_gmt":"2016-12-02T07:47:23","slug":"khi-nao-phai-nop-lai-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22444","title":{"rendered":"Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?"},"content":{"rendered":"<div id=\"attachment_28097\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-28097\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-28097\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/B\u00e1o-c\u00e1o-t\u00e0i-ch\u00ednh-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x200.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh _ K\u1ebf to\u00e1n thu\u1ebf Centax\" width=\"300\" height=\"200\" \/><\/a><p id=\"caption-attachment-28097\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n kh\u00f4ng hi\u1ec3u r\u00f5 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\u00a0khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i n\u1ed9p l\u1ea1i th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb c\u00e1c v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y v\u1edbi c\u00e1c b\u1ea1n th\u00f4ng qua b\u00e0i vi\u1ebft:\u00a0<strong>Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 4, \u0110i\u1ec1u 12, H\u1ed3 s\u01a1 khai \u00a0<strong>Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong> bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u00a0<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean\u200b, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 c\u1ee7a Quy\u1ebft to\u00e1n thu\u1ebf TNDN. Khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00ec ph\u1ea3i c\u00f3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e8m theo<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Doanh nghi\u1ec7p c\u00f3\u00a0\u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/span><\/strong><\/span><\/h2>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 10,\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>, ban h\u00e0nh ng\u00e0y 06\/11\/2013, \u00a0h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><em>Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <span style=\"color: #fa0707;\">ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>.<br \/>\n&#8230;<\/em><\/em>H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i<span style=\"color: #fb0606;\"><strong> tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span>; n\u1ebfu c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh c\u00f3 sai s\u00f3t, th\u00ec\u00a0\u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea5t k\u1ec3 l\u00fac n\u00e0o<\/span><\/div>\n<h2 class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">3.\u00a0<strong>\u00a0H\u1ed3 s\u01a1 khai n\u1ed9p b\u1ed5 sung bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/span><\/h2>\n<p class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN, v\u1eady khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t, ph\u1ea3i l\u1eadp l\u1ea1i, h\u1ed3 s\u01a1 b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec?<\/span><\/p>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 10,\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC, ban h\u00e0nh ng\u00e0y 06\/11\/2013, \u00a0h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>H\u1ed3 s\u01a1 khai b\u1ed5 sung:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi n\u1ed9p l\u1ea1i ph\u1ea3i c\u00f3 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-giai-trinh-nop-lai-bao-cao-tai-chinh\/\">B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed3 sung<\/a> v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ( n\u1ebfu l\u00e0m thay\u00a0\u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p). Chi ti\u1ebft <strong>c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> c\u00e1c b\u1ea1n xem th\u00eam <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/cong-van-giai-trinh-nop-lai-bao-cao-tai-chinh\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/span><\/div>\n<h2 class=\"paragraph\" style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 10,\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC, ban h\u00e0nh ng\u00e0y 06\/11\/2013\u00a0h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\">\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t\u00a0nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, thanh tra nh\u01b0ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n.<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf\u00a0li\u00ean quan \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung).<\/em><\/span><\/p>\n<\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-51140ct-htr-nam-2015-tra-loi-chinh-sach-thue-ve-ke-khai-thue-bo-sung-doi-voi-bao-cao-tai-chinh-sai-sot-do-cuc-thue-thanh-pho-ha-noi-ban-hanh\/\">C\u00f4ng v\u0103n 51140\/CT-HTr<\/a><\/strong>, ng\u00e0y 05\/08\/2015,\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u1eadp l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0nh\u01b0 sau<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\">\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8211; <\/span>Tr\u01b0\u1eddng h\u1ee3p, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01a1n v\u1ecb l\u00e0m h\u1ed3 s\u01a1 khai b\u1ed5 sung (m\u1eabu s\u1ed1 01\/KHBS k\u00e8m theo th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC)b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m c\u00f3 sai s\u00f3t (m\u1eabu s\u1ed1 03\/TNDN k\u00e8m theo th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) k\u00e8m theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8211; <\/span>Tr\u01b0\u1eddng h\u1ee3p, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p khai b\u1ed5 sung s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf, kh\u00f4ng ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS<\/em>.<\/span><\/p>\n<\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, nh\u1eefng doanh nghi\u1ec7p\u00a0ph\u1ea3i l\u1eadp l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung\u00a0\u0111i\u1ec3u ch\u1ec9nh M\u1eabu 01\/KHBS<\/span><\/div>\n<ul style=\"text-align: justify;\">\n<li class=\"paragraph\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN ( B\u00e1o c\u00e1o t\u00e0i ch\u00ednh) c\u00f3 sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li class=\"paragraph\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN ( B\u00e1o c\u00e1o t\u00e0i ch\u00ednh) c\u00f3 sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i \u00a0n\u1ed9p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m l\u1ed7<\/span><\/li>\n<\/ul>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/div>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung\u00a0\u0111i\u1ec1u ch\u1ec9nh M\u1eabu 01\/KHBS<\/span><\/div>\n<ul style=\"text-align: justify;\">\n<li class=\"paragraph\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN ( B\u00e1o c\u00e1o t\u00e0i ch\u00ednh) c\u00f3 sai s\u00f3t kh\u00f4ng l\u00e0m\u00a0\u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/li>\n<\/ul>\n<div class=\"paragraph\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tu\u1ef3 theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng Chi c\u1ee5c thu\u1ebf, khi doanh nghi\u1ec7p n\u1ed9p\u00a0l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, <strong>quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong>, ph\u1ea3i c\u00f3 <strong>C\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh n\u1ed9p l\u1ea1i<\/strong> <strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> k\u00e8m theo.M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <strong>C\u00f4ng v\u0103n 51140\/CT-HTr<\/strong>, ng\u00e0y 05\/08\/2015 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i\u00a0<span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/cong-van-51140ct-htr-nam-2015-tra-loi-chinh-sach-thue-ve-ke-khai-thue-bo-sung-doi-voi-bao-cao-tai-chinh-sai-sot-do-cuc-thue-thanh-pho-ha-noi-ban-hanh\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/span><\/div>\n<div>\n<p class=\"wsite-multicol\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n<ul>\n<li class=\"wsite-multicol\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/bang-giai-trinh-bao-cao-tai-chinh\/\">B\u1ea3ng gi\u1ea3i tr\u00ecnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00a0n\u1ed9p l\u1ea1i<\/a><\/span><\/li>\n<li class=\"wsite-multicol\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nop-lai-bao-cao-tai-chinh-co-bi-phat-khong\/\">N\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/li>\n<li class=\"wsite-multicol\" style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/bao-cao-tai-chinh-lam-sai-cua-cac-nam-truoc-co-duoc-nop-lai-va-co-bi-phat-khong\/\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh? Th\u1ee7 t\u1ee5c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m c\u00f3 nh\u1eefng g\u00ec? C\u00e1c bi\u00ean b\u1ea3n h\u01b0\u1edbng d\u1eabn, m\u1eabu bi\u1ec3u th\u1ef1c hi\u1ec7n, m\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc ti\u1ebfp<\/p>\n","protected":false},"author":7,"featured_media":22466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3889,3890],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22444"}],"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=22444"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22444\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22466"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22444"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}