{"id":22775,"date":"2016-04-29T10:20:19","date_gmt":"2016-04-29T10:20:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22775"},"modified":"2016-05-04T03:50:37","modified_gmt":"2016-05-04T03:50:37","slug":"bao-cao-tai-chinh-nop-lai-co-duoc-nop-qua-mang-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22775","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19920\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/bctc-nha-nuoc-theo-luat-ke-toan-2015.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/bctc-nha-nuoc-theo-luat-ke-toan-2015.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/bctc-nha-nuoc-theo-luat-ke-toan-2015-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1eabn t\u1ed3n t\u1ea1i. C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi th\u1eafc m\u1eafc\u00a0 nh\u01b0: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng? N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u00ecnh th\u1ee9c n\u00e0o? N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? \u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft <strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i qua m\u1ea1ng kh\u00f4ng<\/strong><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0111i\u1ec1u 10 <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> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh qui \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, n<\/em><em>g\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><em>\u00a0<\/em><em>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.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd th\u00ec khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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 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; 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:<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh tr\u00ean ta th\u1ea5y<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n xin n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ( Chi ti\u1ebft m\u1eabu c\u00f4ng v\u0103n m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i <strong><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-giai-trinh-nop-lai-bao-cao-tai-chinh\/\">\u201cC\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh n\u1ed9p l\u1ea1i BCTC\u201d<\/a><\/strong><\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. H\u1ed3 s\u01a1 khai b\u1ed5 sung khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec3m b kho\u1ea3n 5 \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh qui \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cb<\/em><em>) H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p khi l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai ph\u1ea3i n\u1ed9p l\u1ea1i v\u00e0 khi n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai doanh nghi\u1ec7p c\u1ea7n c\u00f3 nh\u1eefng t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS n\u1ebfu doanh nghi\u1ec7p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p th\u1eeba.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN <a href=\"https:\/\/centax.dsoftware.vn\/mau-03tndn-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">m\u1eabu s\u1ed1 03\/TNDN<\/a> theo s\u1ed1 li\u1ec7u \u0111\u00fang n\u1ed9p k\u00e8m theo b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0m b\u1ea3ng gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS n\u1ed9p l\u1ea1i k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo \u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u c\u00f3 sai s\u00f3t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u0110\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng, chi ti\u1ebft m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i \u201c<strong><a href=\"https:\/\/centax.dsoftware.vn\/nop-lai-bao-cao-tai-chinh-co-bi-phat-khong\/\" target=\"_blank\">N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng<\/a>\u201d<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>4. N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo <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\/\" target=\"_blank\">c\u00f4ng v\u0103n s\u1ed1 51140\/CT-HTr<\/a> ng\u00e0y 05\/08\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf qua m\u1ea1ng th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p t\u1edd khai qua m\u1ea1ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>5. H\u01b0\u1edbng d\u1eabn n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua m\u1ea1ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u01b0\u1eddng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea1i c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc n\u0103m hi\u1ec7n t\u1ea1i. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00f3 doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf qua m\u1ea1ng. V\u1eady khi n\u1ed9p l\u1ea1i, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: N\u0103m 2016 Doanh nghi\u1ec7p b\u1ea1n ph\u00e1t hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2011 c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p b\u1ea1n mu\u1ed1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m \u0111\u00f3. Nh\u01b0ng doanh nghi\u1ec7p b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf qua m\u1ea1ng t\u1eeb n\u0103m 2013. N\u0103m 2011 ch\u01b0a \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf qua m\u1ea1ng, v\u1eady doanh nghi\u1ec7p b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i BCTC c\u1ee7a n\u0103m 2011 qua m\u1ea1ng kh\u00f4ng, k\u1ebf to\u00e1n Centax xin t\u01b0 v\u1ea5n cho b\u1ea1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <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\/\" target=\"_blank\">c\u00f4ng v\u0103n s\u1ed1 51140\/CT-HTr<\/a> ng\u00e0y 05\/08\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, th\u00ec doanh nghi\u1ec7p b\u1ea1n \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i BCTC n\u0103m 2011 qua m\u1ea1ng. K\u1ebf to\u00e1n Centax xin h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> v\u00e0o trang <a href=\"http:\/\/nhantokhai.gdt.gov.vn\/ihtkk_nnt\/home_public.jsp\">http:\/\/nhantokhai.gdt.gov.vn\/ihtkk_nnt\/home_public.jsp<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> B\u1ea1n \u0111\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n c\u00f4ng ty b\u1ea1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> V\u00e0o ph\u1ea7n t\u00e0i kho\u1ea3n &gt;&gt; \u0110\u0103ng k\u00fd t\u1edd khai &gt;&gt; \u0110\u0103ng k\u00fd ng\u1eebng t\u1edd khai n\u1ed9p thu\u1ebf TNDN n\u0103m 2011<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> \u0110\u0103ng k\u00fd th\u00eam t\u1edd khai ( Theo h\u00ecnh sau)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 5:<\/strong> C\u00e1c b\u1ea1n \u0111\u0103ng k\u00fd n\u1ed9p t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb n\u0103m 2011: \u00a0B\u1ea5m v\u00e0o k\u1ef3 b\u1eaft \u0111\u1ea7u \u0111\u1ec3 s\u1eeda n\u0103m m\u00ecnh c\u1ea7n &gt;&gt; B\u1ea5m v\u00e0o ch\u1ecdn ( Theo h\u00ecnh d\u01b0\u1edbi )<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 6:<\/strong> Khi \u0111\u00e3 ho\u00e0n th\u00e0nh b\u01b0\u1edbc 4 &gt;&gt; B\u1ea5m ti\u1ebfp t\u1ee5c&gt;&gt; Xong.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 7:<\/strong> C\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y k\u1ebf to\u00e1n Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n th\u1ee7 t\u1ee5c, c\u00e1ch n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00f4ng v\u0103n s\u1ed1 51140\/CT-HTr <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\/\" target=\"_blank\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o th\u00eam b\u00e0i <strong><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\/\">\u201cB\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&#8221;<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng, gi\u1ea3i quy\u1ebft c\u00e1c th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua m\u1ea1ng khi m\u1eafc sai s\u00f3t khi l\u00ean BCTC<\/p>\n","protected":false},"author":7,"featured_media":19920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22775"}],"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=22775"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19920"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22775"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}