{"id":24171,"date":"2017-01-15T23:33:53","date_gmt":"2017-01-15T23:33:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24171"},"modified":"2017-01-15T23:33:53","modified_gmt":"2017-01-15T23:33:53","slug":"co-duoc-dieu-chinh-to-khai-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24171","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT kh\u00f4ng?"},"content":{"rendered":"

C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n

\u0110\u01a1n v\u1ecb k\u00ea khai sai thu\u1ebf GTGT \u0111\u1ea7u ra t\u1eeb n\u0103m 2013 v\u1eady \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u\u00a0ch\u1ec9nh k\u00ea khai thu\u1ebf\u00a0kh\u00f4ng?<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n

\"Khai<\/a>

Khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo\u00a0<\/span>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau:<\/span><\/span><\/p>\n

“a) 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 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><\/span><\/em><\/p>\n

…..<\/span><\/span><\/em><\/p>\n

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.<\/span><\/span><\/em><\/p>\n

…..<\/span><\/span><\/em><\/p>\n

b) H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/span><\/span><\/em><\/p>\n

– 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;<\/span><\/span><\/em><\/p>\n

– 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);<\/span><\/span><\/em><\/p>\n

– 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.”<\/span><\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb sai:<\/span><\/span><\/p>\n

– B\u1ea1n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o. <\/span><\/span><\/p>\n

– N\u1ebfu vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: \u0110\u01a1n v\u1ecb k\u00ea khai sai thu\u1ebf GTGT \u0111\u1ea7u ra t\u1eeb n\u0103m 2013 v\u1eady \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u\u00a0ch\u1ec9nh k\u00ea khai thu\u1ebf\u00a0kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0 sau: “a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai..<\/p>\n","protected":false},"author":7,"featured_media":24172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1209,3086,3099],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24171"}],"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=24171"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24171\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24172"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24171"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}