{"id":24497,"date":"2016-08-11T00:45:32","date_gmt":"2016-08-11T00:45:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24497"},"modified":"2017-03-16T23:47:23","modified_gmt":"2017-03-16T23:47:23","slug":"to-khai-thue-tncn-co-lam-bo-sung-duoc-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24497","title":{"rendered":"T\u1edd khai thu\u1ebf TNCN c\u00f3 l\u00e0m b\u1ed5 sung \u0111\u01b0\u1ee3c kh\u00f4ng?"},"content":{"rendered":"
\"T\u1edd<\/a>

T\u1edd khai thu\u1ebf TNCN c\u00f3 l\u00e0m b\u1ed5 sung \u0111\u01b0\u1ee3c kh\u00f4ng? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

T\u1edd khai thu\u1ebf TNCN c\u00f3 khai b\u1ed5 sung\u00a0\u0111\u01b0\u1ee3c kh\u00f4ng? Th\u1eddi h\u1ea1n n\u1ed9p l\u00e0 khi n\u00e0o?<\/strong><\/span><\/p>\n

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

C\u00f4ng ty em l\u00e0 c\u00f4ng ty b\u00e1n h\u00e0ng \u0111a c\u1ea5p, h\u00e0ng qu\u00fd v\u1eabn th\u1ef1c hi\u1ec7n l\u00e0m k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\u00a0cho c\u1ed9ng t\u00e1c vi\u00ean, nh\u01b0ng n\u0103m 2015 \u0111\u00e3 b\u1ecf s\u00f3t m\u1ed9t CTV ch\u01b0a \u0111\u01b0a v\u00e0o k\u00ea khai, c\u00e1c ch\u1ecb cho em h\u1ecfi n\u0103m 2016 em l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng t\u1edd khai \u0111\u00e3 k\u00ea thi\u1ebfu n\u0103m 2015 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a>, t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung nh\u01b0 sau :<\/span><\/span>
\n<\/span>\u201ca) 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><\/em>
\n\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).<\/span><\/em>
\nH\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;\u201d<\/span><\/em><\/span><\/i><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu b\u1ea1n th\u1ea5y h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh sai s\u00f3t, b\u1ea1n c\u00f3 quy\u1ec1n k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty em l\u00e0 c\u00f4ng ty b\u00e1n h\u00e0ng \u0111a c\u1ea5p, h\u00e0ng qu\u00fd v\u1eabn th\u1ef1c hi\u1ec7n l\u00e0m k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u1ed9ng t\u00e1c vi\u00ean, nh\u01b0ng n\u0103m 2015 \u0111\u00e3 b\u1ecf s\u00f3t m\u1ed9t CTV ch\u01b0a …<\/p>\n","protected":false},"author":7,"featured_media":24172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3086,3821],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24497"}],"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=24497"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24497\/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=24497"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}