{"id":8582,"date":"2026-05-20T13:43:56","date_gmt":"2026-05-20T06:43:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8582"},"modified":"2026-05-20T13:55:25","modified_gmt":"2026-05-20T06:55:25","slug":"quy-dinh-khai-bo-sung-bctc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/","title":{"rendered":"Updated regulations on filing supplementary financial statements."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC \u0111ang tr\u1edf th\u00e0nh ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong n\u0103m 2026 khi c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa h\u00f3a \u0111\u01a1n, t\u1edd khai thu\u1ebf v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 ho\u1eb7c thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n khai b\u1ed5 sung, n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ed1i m\u1eb7t nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro khi thanh tra, ki\u1ec3m tra thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy tr\u00ecnh th\u1ef1c hi\u1ec7n, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, th\u1eddi h\u1ea1n khai b\u1ed5 sung v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Quy_dinh_khai_bo_sung_BCTC_la_nhu_the_nao\" >Quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Muc_dich_cua_quy_dinh_khai_bo_sung_BCTC\" >M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Can_cu_phap_ly_quy_dinh_ke_khai_bo_sung_BCTC\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh k\u00ea khai b\u1ed5 sung BCTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Cac_truong_hop_duoc_phep_va_bat_buoc_theo_quy_dinh_khai_bo_sung_BCTC\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Khi_nao_doanh_nghiep_can_thuc_hien_khai_bo_sung\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u1ed5 sung?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Thoi_han_thuc_hien_quy_dinh_khai_bo_sung_BCTC\" >Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Truoc_khi_co_quan_thue_cong_bo_quyet_dinh_kiem_tra_thanh_tra_thue_tai_tru_so\" >Tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Sau_khi_co_quan_thue_da_cong_bo_quyet_dinh_kiem_tra_thanh_tra_thue\" >Sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Quy_trinh_thuc_hien_theo_quy_dinh_khai_bo_sung_BCTC\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Buoc_1_Dieu_chinh_so_lieu_ke_toan_But_toan_sua_sai\" >B\u01b0\u1edbc 1: \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n (B\u00fat to\u00e1n s\u1eeda sai)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Buoc_2_Lap_ho_so_khai_bo_sung_theo_quy_dinh_khai_bo_sung_BCTC\" >B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Buoc_3_Nop_ho_so_qua_he_thong_HTKK_va_cong_Thue_dien_tu_Etax\" >B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng HTKK v\u00e0 c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (Etax)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Thao_tac_tren_Cong_thong_tin_Thue_dien_tu_thuedientugdtgovvn\" >Thao t\u00e1c tr\u00ean C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed (thuedientu.gdt.gov.vn)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Moi_lien_he_giua_quy_dinh_khai_bo_sung_BCTC_va_cac_loai_thue_lien_quan\" >M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Anh_huong_den_Quyet_toan_Thue_Thu_nhap_doanh_nghiep\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Anh_huong_den_Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem_xa_hoi_BHXH\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Muc_xu_phat_vi_pham_quy_dinh_khai_bo_sung_BCTC_va_cach_giam_thieu_rui_ro\" >M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u r\u1ee7i ro<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Khung_xu_phat_theo_Nghi_dinh_so_1252020ND-CP\" >Khung x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Bien_phap_khac_phuc_va_giam_thieu_thiet_hai_tai_chinh\" >Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c v\u00e0 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Diem_moi_trong_quy_dinh_khai_bo_sung_BCTC_nam_2026\" >\u0110i\u1ec3m m\u1edbi trong quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Dong_bo_du_lieu_dien_tu\" >\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Tang_trach_nhiem_nguoi_dai_dien_phap_luat\" >T\u0103ng tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Tang_thanh_tra_rui_ro_du_lieu\" >T\u0103ng thanh tra r\u1ee7i ro d\u1eef li\u1ec7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Doanh_nghiep_can_lam_gi_de_han_che_phai_khai_bo_sung\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u1ea3i khai b\u1ed5 sung<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Xay_dung_quy_trinh_kiem_soat_noi_bo\" >X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Ra_soat_du_lieu_truoc_khi_khoa_so\" >R\u00e0 so\u00e1t d\u1eef li\u1ec7u tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Ung_dung_phan_mem_ke_toan\" >\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Thue_don_vi_ke_toan_chuyen_sau\" >Thu\u00ea \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n chuy\u00ean s\u00e2u\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Cau_hoi_thuong_gap_ve_quy_dinh_khai_bo_sung_BCTC\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Nop_lai_BCTC_co_bi_phat_khong\" >N\u1ed9p l\u1ea1i BCTC c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Co_duoc_khai_bo_sung_nhieu_lan_khong\" >C\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Sai_sot_nho_co_can_khai_bo_sung_khong\" >Sai s\u00f3t nh\u1ecf c\u00f3 c\u1ea7n khai b\u1ed5 sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Sau_thanh_tra_thue_co_duoc_khai_bo_sung_nua_khong\" >Sau thanh tra thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung n\u1eefa kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-khai-bo-sung-bctc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khai_bo_sung_BCTC_la_nhu_the_nao\"><\/span><b>Quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8584\" aria-describedby=\"caption-attachment-8584\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8584\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat.jpg\" alt=\"C\u1eadp nh\u1eadt quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-khai-bo-sung-BCTC-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8584\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ec7c doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i ho\u1eb7c n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai b\u1ed5 sung c\u00f3 th\u1ec3 ph\u00e1t sinh trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai doanh thu b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn thi\u1ebfu chi ph\u00ed h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u1ed1 li\u1ec7u t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai thu\u1ebf GTGT ho\u1eb7c thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ph\u1ee5 l\u1ee5c thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p l\u1ea1i BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 thu\u1ebf n\u1ebfu sai s\u00f3t l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_cua_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC nh\u1eb1m \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf h\u00e0nh vi gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC c\u00f2n gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t khi thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ke_khai_bo_sung_BCTC\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh k\u00ea khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8586\" aria-describedby=\"caption-attachment-8586\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8586\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh k\u00ea khai b\u1ed5 sung BCTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-quy-dinh-ke-khai-bo-sung-BCTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8586\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh k\u00ea khai b\u1ed5 sung BCTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 h\u1ee3p ph\u00e1p vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd t\u1ed1i cao \u0111i\u1ec1u ch\u1ec9nh m\u1ecdi ho\u1ea1t \u0111\u1ed9ng khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. C\u1ee5 th\u1ec3, \u0110i\u1ec1u 47 c\u1ee7a Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 bi\u1ec3u m\u1eabu v\u00e0 c\u00e1ch th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 23 &#8211; S\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 chu\u1ea9n m\u1ef1c IAS 8\/VFRS): H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd h\u1ed3i t\u1ed1 ho\u1eb7c phi h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu v\u00e0 kh\u00f4ng tr\u1ecdng y\u1ebfu tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i n\u0103m 2026:<\/b><span style=\"font-weight: 400;\"> T\u1eeb n\u0103m 2026, vi\u1ec7c tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng b\u1eb1ng AI c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 khi\u1ebfn c\u00e1c sai l\u1ec7ch gi\u1eefa t\u1edd khai Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), quy\u1ebft to\u00e1n Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 BCTC d\u1ec5 d\u00e0ng b\u1ecb ph\u00e1t hi\u1ec7n. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra, ki\u1ec3m tra b\u1ea5t ng\u1edd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_phep_va_bat_buoc_theo_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8587\" aria-describedby=\"caption-attachment-8587\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8587\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-duoc-phep-va-bat-buoc-theo-quy-dinh-khai-bo-sung-BCTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8587\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi sai s\u00f3t k\u1ebf to\u00e1n \u0111\u1ec1u x\u1eed l\u00fd gi\u1ed1ng nhau. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ra sao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_thuc_hien_khai_bo_sung\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u1ed5 sung?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch s\u1ed1 li\u1ec7u doanh thu, chi ph\u00ed: Ph\u00e1t hi\u1ec7n b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c \u0111\u1ea7u v\u00e0o, ghi nh\u1eadn sai k\u1ef3 k\u1ebf to\u00e1n, ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd d\u1eabn \u0111\u1ebfn sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: C\u00e1c l\u1ed7i \u0111\u1ecbnh kho\u1ea3n gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed (v\u00ed d\u1ee5: \u0111\u01b0a TSC\u0110 v\u00e0o chi ph\u00ed tr\u1ef1c ti\u1ebfp thay v\u00ec kh\u1ea5u hao) tuy kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf TNDN t\u1ee9c th\u1eddi nh\u01b0ng l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh tr\u00ean BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau ki\u1ec3m to\u00e1n ho\u1eb7c thanh tra n\u1ed9i b\u1ed9: Khi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh ho\u1eb7c sau khi \u0111\u00e3 n\u1ed9p BCTC cho c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_thuc_hien_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p c\u00f3 b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p hay kh\u00f4ng. Quy t\u1eafc v\u00e0ng c\u1ea7n ghi nh\u1edb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_khi_co_quan_thue_cong_bo_quyet_dinh_kiem_tra_thanh_tra_thue_tai_tru_so\"><\/span><b>Tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung BCTC v\u00e0o b\u1ea5t k\u1ef3 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o (kh\u00f4ng h\u1ea1n ch\u1ebf s\u1ed1 l\u1ea7n). Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu c\u00f3 ph\u00e1t sinh thu\u1ebf n\u1ed9p th\u00eam, doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (t\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y) m\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh vi khai sai.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_co_quan_thue_da_cong_bo_quyet_dinh_kiem_tra_thanh_tra_thue\"><\/span><b>Sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung, tuy nhi\u00ean c\u01a1 quan thu\u1ebf s\u1ebd x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu ho\u1eb7c ph\u1ea1t tr\u1ed1n thu\u1ebf t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c s\u1ed1 li\u1ec7u b\u1ed5 sung trong giai \u0111o\u1ea1n n\u00e0y th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan \u0111o\u00e0n ki\u1ec3m tra ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd tr\u1ef1c ti\u1ebfp trong bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn thanh tra.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC tr\u01b0\u1edbc v\u00e0 sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed so s\u00e1nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ec1n t\u1ef1 quy\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n to\u00e0n ch\u1ee7 \u0111\u1ed9ng, t\u1ef1 do s\u1eeda sai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ecb \u0111\u1ed9ng, ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c x\u1eed ph\u1ea1t khai sai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean m\u1ee9c l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 5.000.000 &#8211; 8.000.000 VN\u0110 v\u00e0 th\u1eadm ch\u00ed 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 y\u00eau c\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 m\u1eabu 01\/KHBS, 01-1\/KHBS v\u00e0 BCTC m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng so s\u00e1nh tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n khai b\u1ed5 sung \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed x\u1eed ph\u1ea1t cho doanh nghi\u1ec7p. N\u1ebfu ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 m\u00e0 c\u00f2n c\u00f3 c\u01a1 h\u1ed9i tr\u00e1nh m\u1ee9c ph\u1ea1t 20% do khai sai thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, khi c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra, quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u ch\u1ebf t\u00e0i x\u1eed l\u00fd nghi\u00eam kh\u1eafc h\u01a1n. V\u00ec v\u1eady, vi\u1ec7c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1ebf v\u00e0 ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung s\u1edbm l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd trong n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_theo_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u1ed9p b\u1ed5 sung \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i t\u1eeb kh\u00e2u h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 cho \u0111\u1ebfn thao t\u00e1c k\u1ef9 thu\u1eadt tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai (HTKK).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Dieu_chinh_so_lieu_ke_toan_But_toan_sua_sai\"><\/span><b>B\u01b0\u1edbc 1: \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n (B\u00fat to\u00e1n s\u1eeda sai)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c t\u1edd khai b\u1ed5 sung tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd d\u1eef li\u1ec7u ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p (MISA, FAST, SAP&#8230;):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a n\u0103m tr\u01b0\u1edbc trong n\u0103m nay, ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 (n\u1ebfu l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu) ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh phi h\u1ed3i t\u1ed1 v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i (n\u1ebfu l\u00e0 sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu) theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 29.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, ghi s\u1ed1 \u00e2m ho\u1eb7c ghi \u0111\u1ea3o t\u00f9y theo t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n ph\u00e1t sinh sai l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_ho_so_khai_bo_sung_theo_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC b\u1eaft bu\u1ed9c ph\u1ea3i bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai b\u1ed5 sung (M\u1eabu s\u1ed1 01\/KHBS): Ph\u1ea3n \u00e1nh s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai l\u1ea7n \u0111\u1ea7u (ho\u1eb7c l\u1ea7n b\u1ed5 sung g\u1ea7n nh\u1ea5t) so v\u1edbi s\u1ed1 li\u1ec7u sau khi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 01-1\/KHBS): \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u t\u1ed1i quan tr\u1ecdng n\u00eau r\u00f5 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u, m\u00e3 ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, v\u00e0 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam\/gi\u1ea3m \u0111i k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p d\u1ef1 ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh (B\u1ea3n thay th\u1ebf): B\u1ed9 BCTC ho\u00e0n ch\u1ec9nh m\u1edbi (g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh BCTC) ch\u1ee9a s\u1ed1 li\u1ec7u \u0111\u00e3 s\u1eeda \u0111\u1ed5i ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Nop_ho_so_qua_he_thong_HTKK_va_cong_Thue_dien_tu_Etax\"><\/span><b>B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng HTKK v\u00e0 c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (Etax)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 k\u1ef9 thu\u1eadt sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 kh\u00f4ng l\u1ed7i \u0111\u1ecbnh d\u1ea1ng. Thao t\u00e1c tr\u00ean HTKK:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0o ph\u1ea7n m\u1ec1m HTKK (\u0111\u1ea3m b\u1ea3o c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn m\u1ee5c &#8220;Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p&#8221; -&gt; Ch\u1ecdn &#8220;Quy\u1ebft to\u00e1n TNDN n\u0103m (03\/TNDN)&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, tick ch\u1ecdn &#8220;T\u1edd khai b\u1ed5 sung&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp l\u1ea1i ch\u00ednh x\u00e1c c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 thay \u0111\u1ed5i. H\u1ec7 th\u1ed1ng HTKK s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y sang ph\u1ee5 l\u1ee5c 01\/KHBS v\u00e0 01-1\/KHBS. K\u1ebf to\u00e1n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 l\u00fd do gi\u1ea3i tr\u00ecnh v\u00e0o ph\u1ee5 l\u1ee5c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft xu\u1ea5t h\u1ed3 s\u01a1 d\u01b0\u1edbi d\u1ea1ng \u0111\u1ecbnh d\u1ea1ng file XML.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thao_tac_tren_Cong_thong_tin_Thue_dien_tu_thuedientugdtgovvn\"><\/span><b>Thao t\u00e1c tr\u00ean C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed (thuedientu.gdt.gov.vn)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n ch\u1eef k\u00fd s\u1ed1 (Token) c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0o m\u1ee5c &#8220;Khai Thu\u1ebf&#8221; v\u00e0 &#8220;N\u1ed9p t\u1edd khai XML&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i file XML v\u1eeba k\u1ebft xu\u1ea5t t\u1eeb HTKK l\u00ean h\u1ec7 th\u1ed1ng v\u00e0 k\u00fd s\u1ed1 g\u1eedi t\u1edd khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ed9 BCTC thay th\u1ebf, b\u1ea1n n\u1ed9p d\u01b0\u1edbi d\u1ea1ng ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m ho\u1eb7c th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung tr\u1ef1c ti\u1ebfp trong m\u1ee5c &#8220;Tra c\u1ee9u t\u1edd khai&#8221; sau \u0111\u00f3 &#8220;N\u1ed9p ph\u1ee5 l\u1ee5c&#8221; t\u01b0\u01a1ng \u1ee9ng t\u00f9y theo ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_quy_dinh_khai_bo_sung_BCTC_va_cac_loai_thue_lien_quan\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc sai l\u1ea7m nghi\u00eam tr\u1ecdng khi ngh\u0129 r\u1eb1ng ch\u1ec9 c\u1ea7n n\u1ed9p l\u1ea1i BCTC l\u00e0 \u0111\u1ee7. Tr\u00ean th\u1ef1c t\u1ebf, s\u1ed1 li\u1ec7u tr\u00ean BCTC li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Quyet_toan_Thue_Thu_nhap_doanh_nghiep\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Quy\u1ebft to\u00e1n Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (Ch\u1ec9 ti\u00eau [A1] tr\u00ean t\u1edd khai 03\/TNDN). Do \u0111\u00f3, b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o v\u1ec1 doanh thu hay chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u l\u00e0m thay \u0111\u1ed5i thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m \u0111\u00f3 \u0111\u1ebfn ng\u00e0y n\u1ed9p ti\u1ec1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem_xa_hoi_BHXH\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c khai b\u1ed5 sung BCTC li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p l\u1ea1i t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN (M\u1eabu 05\/QTT-TNCN) t\u01b0\u01a1ng \u1ee9ng c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1ee7i ro li\u00ean \u0111\u1edbi: S\u1ed1 li\u1ec7u l\u01b0\u01a1ng thay \u0111\u1ed5i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan BHXH \u0111\u1ed1i so\u00e1t ch\u00e9o v\u00e0 y\u00eau c\u1ea7u truy thu ti\u1ec1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sai s\u00f3t ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c k\u00ea khai sai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. B\u00ean c\u1ea1nh vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung Thu\u1ebf GTGT (M\u1eabu 01\/KHBS-GTGT) c\u1ee7a \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh l\u1ed7i sai \u0111\u00f3 (th\u00e1ng ho\u1eb7c qu\u00fd t\u01b0\u01a1ng \u1ee9ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb MAN &#8211; Master Accountant Network: <\/b><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC, k\u1ebf to\u00e1n lu\u00f4n lu\u00f4n ph\u1ea3i r\u00e0 so\u00e1t \u0111\u1ed3ng b\u1ed9. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng s\u1ed1 li\u1ec7u tr\u00ean BCTC m\u1edbi n\u1ed9p b\u1ed5 sung l\u1ec7ch so v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNDN \u0111ang l\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_vi_pham_quy_dinh_khai_bo_sung_BCTC_va_cach_giam_thieu_rui_ro\"><\/span><b>M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8588\" aria-describedby=\"caption-attachment-8588\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8588\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u r\u1ee7i ro\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Muc-xu-phat-vi-pham-quy-dinh-khai-bo-sung-BCTC-va-cach-giam-thieu-rui-ro-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8588\" class=\"wp-caption-text\">M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC v\u00e0 c\u00e1ch gi\u1ea3m thi\u1ec3u r\u1ee7i ro<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf hi\u1ec7n nay c\u1ef1c k\u1ef3 nghi\u00eam kh\u1eafc nh\u01b0ng c\u0169ng m\u1edf ra c\u01a1 h\u1ed9i &#8220;t\u1ef1 s\u1eeda sai&#8221; cho c\u00e1c doanh nghi\u1ec7p t\u1ef1 gi\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_xu_phat_theo_Nghi_dinh_so_1252020ND-CP\"><\/span><b>Khung x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh r\u00f5 c\u00e1c m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm ho\u1eb7c khai sai h\u1ed3 s\u01a1 khai thu\u1ebf\/BCTC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm BCTC (\u0111\u01b0\u1ee3c coi l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf): M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 2.000.000 \u0111\u1ebfn 25.000.000 VN\u0110 t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t khi ch\u01b0a qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n ho\u1eb7c tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra th\u00ec s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh h\u00e0nh vi ch\u1eadm n\u1ed9p BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p: Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi tr\u1ed1n thu\u1ebf (n\u1ebfu c\u01a1 quan thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00f3 s\u1ef1 gian l\u1eadn c\u1ed1 \u00fd): Ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bien_phap_khac_phuc_va_giam_thieu_thiet_hai_tai_chinh\"><\/span><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c v\u00e0 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec th\u1ee5 \u0111\u1ed9ng ch\u1edd \u0111\u1ee3i k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c \u0111\u1ee3t thanh tra, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung: \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP n\u00eau r\u00f5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 gi\u00e1c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">Thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_trong_quy_dinh_khai_bo_sung_BCTC_nam_2026\"><\/span><b>\u0110i\u1ec3m m\u1edbi trong quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p theo h\u01b0\u1edbng s\u1ed1 h\u00f3a v\u00e0 t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng. Nh\u1eefng thay \u0111\u1ed5i m\u1edbi trong quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy tr\u00ecnh k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n l\u00e0m t\u0103ng tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi th\u1ef1c hi\u1ec7n khai b\u1ed5 sung trong giai \u0111o\u1ea1n hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_bo_du_lieu_dien_tu\"><\/span><b>\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BCTC \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch doanh thu \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o nhanh h\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_trach_nhiem_nguoi_dai_dien_phap_luat\"><\/span><b>T\u0103ng tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c khai b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_thanh_tra_rui_ro_du_lieu\"><\/span><b>T\u0103ng thanh tra r\u1ee7i ro d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u hi\u1ec7n \u0111\u1ea1i gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra giao d\u1ecbch \u0111\u00e1ng ng\u1edd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_han_che_phai_khai_bo_sung\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u1ea3i khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a ki\u1ec3m so\u00e1t t\u1ed1t d\u1eef li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ngay t\u1eeb \u0111\u1ea7u. Thay v\u00ec x\u1eed l\u00fd sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, x\u1eed ph\u1ea1t.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_quy_trinh_kiem_soat_noi_bo\"><\/span><b>X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n quy\u1ec1n k\u1ebf to\u00e1n r\u00f5 r\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_du_lieu_truoc_khi_khoa_so\"><\/span><b>R\u00e0 so\u00e1t d\u1eef li\u1ec7u tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi l\u1eadp BCTC c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ung_dung_phan_mem_ke_toan\"><\/span><b>\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m hi\u1ec7n \u0111\u1ea1i gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro sai s\u00f3t th\u1ee7 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_don_vi_ke_toan_chuyen_sau\"><\/span><b>Thu\u00ea \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n chuy\u00ean s\u00e2u<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 d\u1eef li\u1ec7u ph\u1ee9c t\u1ea1p, vi\u1ec7c s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tphcm\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf sai s\u00f3t tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_dinh_khai_bo_sung_BCTC\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh khai b\u1ed5 sung BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_lai_BCTC_co_bi_phat_khong\"><\/span>N\u1ed9p l\u1ea1i BCTC c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1ecb ph\u1ea1t. N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai s\u00f3t, khai b\u1ed5 sung tr\u01b0\u1edbc thanh tra v\u00e0 kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_khai_bo_sung_nhieu_lan_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t m\u1edbi tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_sot_nho_co_can_khai_bo_sung_khong\"><\/span>Sai s\u00f3t nh\u1ecf c\u00f3 c\u1ea7n khai b\u1ed5 sung kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 kh\u00f4ng l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_thanh_tra_thue_co_duoc_khai_bo_sung_nua_khong\"><\/span>Sau thanh tra thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung n\u1eefa kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, sau khi c\u00f3 k\u1ebft lu\u1eadn thanh tra doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n t\u1ef1 khai b\u1ed5 sung m\u00e0 thay v\u00e0o \u0111\u00f3 m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ed9p l\u1ea1i BCTC c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1ecb ph\u1ea1t. N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai s\u00f3t, khai b\u1ed5 sung tr\u01b0\u1edbc thanh tra v\u00e0 kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t m\u1edbi tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sai s\u00f3t nh\u1ecf c\u00f3 c\u1ea7n khai b\u1ed5 sung kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 kh\u00f4ng l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sau thanh tra thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung n\u1eefa kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, sau khi c\u00f3 k\u1ebft lu\u1eadn thanh tra doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n t\u1ef1 khai b\u1ed5 sung m\u00e0 thay v\u00e0o \u0111\u00f3 m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong doanh thu, chi ph\u00ed ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, x\u1eed ph\u1ea1t v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1ebf th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n khai b\u1ed5 sung k\u1ecbp th\u1eddi khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u ph\u1ee9c t\u1ea1p ho\u1eb7c ph\u00e1t sinh r\u1ee7i ro thu\u1ebf l\u1edbn, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-lam-lai-so-sach-ke-toan\/\">d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111i\u0323nh khai b\u00f4\u0309 sung BCTC \u0111ang tr\u1edf th\u00e0nh ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong n\u0103m 2026 khi c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa h\u00f3a \u0111\u01a1n, t\u1edd khai thu\u1ebf v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8582"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8582\/revisions"}],"predecessor-version":[{"id":8589,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8582\/revisions\/8589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8584"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}