{"id":8603,"date":"2026-05-21T09:40:28","date_gmt":"2026-05-21T02:40:28","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8603"},"modified":"2026-05-21T09:53:11","modified_gmt":"2026-05-21T02:53:11","slug":"bo-sung-ho-so-khai-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/","title":{"rendered":"Updated regulations on supplementary tax return filing effective July 1, 2026."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o m\u1ed9t giai \u0111o\u1ea1n m\u1edbi khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Trong b\u1ed1i c\u1ea3nh s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n, vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng ch\u1ee7 \u0111\u1ec1 &#8220;n\u00f3ng&#8221; nh\u1ea5t do s\u1ef1 thay \u0111\u1ed5i c\u0103n b\u1ea3n v\u1ec1 th\u1eddi h\u1ea1n quy\u1ec1n l\u1ee3i v\u00e0 c\u00e1c ch\u1ebf t\u00e0i \u0111i k\u00e8m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt, n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n b\u1ed5 sung khai thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n t\u00ednh tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chuy\u00ean s\u00e2u v\u00e0 chi ti\u1ebft nh\u1ea5t cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/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 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T\u1eeb 10 n\u0103m r\u00fat ng\u1eafn c\u00f2n 05 n\u0103m<\/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\/bo-sung-ho-so-khai-thue\/#Quy_dinh_tai_Khoan_5_Dieu_12_Luat_Quan_ly_thue_sua_doi\" >Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Dieu_kien_de_viec_bo_sung_ho_so_khai_thue_duoc_phap_luat_chap_nhan\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt ch\u1ea5p nh\u1eadn<\/a><\/li><\/ul><\/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\/bo-sung-ho-so-khai-thue\/#Cac_truong_hop_dac_biet_khi_bo_sung_ho_so_khai_thue_sau_khi_da_thanh_tra\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi \u0111\u00e3 thanh tra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Khi_nao_doanh_nghiep_khong_duoc_bo_sung_ho_so_khai_thue\" >Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Bo_sung_ho_so_khai_thue_co_bi_phat_khong\" >B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Truong_hop_duoc_mien_xu_phat_vi_pham_hanh_chinh\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Cach_tinh_tien_cham_nop_khi_bo_sung_ho_so_khai_thue\" >C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/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\/bo-sung-ho-so-khai-thue\/#Thanh_phan_ho_so_can_thiet_de_bo_sung_ho_so_khai_thue_chuan_xac\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf chu\u1ea9n x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Huong_dan_bo_sung_ho_so_khai_thue_tren_he_thong_HTKK_va_eTax\" >H\u01b0\u1edbng d\u1eabn b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng HTKK v\u00e0 eTax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Buoc_1_Xac_dinh_va_chon_dung_ky_tinh_thue_phat_sinh_loi\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecdn \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh l\u1ed7i<\/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\/bo-sung-ho-so-khai-thue\/#Buoc_2_Dieu_chinh_cac_chi_tieu_sai_lech_thuc_te\" >B\u01b0\u1edbc 2: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai l\u1ec7ch th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Buoc_3_Hoan_thien_mau_01KHBS\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n m\u1eabu 01\/KHBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Buoc_4_Ket_xuat_XML_va_nop_qua_eTax\" >B\u01b0\u1edbc 4: K\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p qua eTax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Khai_bo_sung_ho_so_khai_thue_theo_tung_loai_thue_dac_thu\" >Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u1eb7c th\u00f9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Bo_sung_ho_so_khai_thue_Gia_tri_gia_tang_GTGT\" >B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/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\/bo-sung-ho-so-khai-thue\/#Bo_sung_ho_so_khai_thue_Thu_nhap_doanh_nghiep_TNDN\" >B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Bo_sung_ho_so_khai_thue_Thu_nhap_ca_nhan_TNCN\" >B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Nhung_sai_lam_pho_bien_ke_toan_doanh_nghiep_thuong_mac_phai_khi_bo_sung_ho_so_khai_thue\" >Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Chien_luoc_ra_soat_va_bo_sung_ho_so_khai_thue_hieu_qua\" >Chi\u1ebfn l\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7u qu\u1ea3<\/a><\/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\/bo-sung-ho-so-khai-thue\/#Nhung_cau_hoi_thuong_gap_khi_bo_sung_ho_so_khai_thue\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/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\/bo-sung-ho-so-khai-thue\/#Co_the_bo_sung_ho_so_khai_thue_online_duoc_khong\" >C\u00f3 th\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf online \u0111\u01b0\u1ee3c kh\u00f4ng?<\/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\/bo-sung-ho-so-khai-thue\/#Bo_sung_ho_so_khai_thue_truoc_thanh_tra_co_bi_xu_phat_khong\" >B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc thanh tra c\u00f3 b\u1ecb x\u1eed 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-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Khi_nao_doanh_nghiep_khong_duoc_phep_bo_sung_ho_so_khai_thue\" >Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Doanh_nghiep_nen_dieu_chinh_sai_sot_vao_ky_hien_tai_hay_ky_phat_sinh_loi\" >Doanh nghi\u1ec7p n\u00ean \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i hay k\u1ef3 ph\u00e1t sinh l\u1ed7i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Co_duoc_khai_bo_sung_ho_so_thue_nhieu_lan_khong\" >C\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf nhi\u1ec1u l\u1ea7n 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-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-sung-ho-so-khai-thue\/#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=\"Thoi_han_bo_sung_ho_so_khai_thue_tu_0172026_Tu_10_nam_rut_ngan_con_05_nam\"><\/span><b>Th\u1eddi h\u1ea1n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eeb 01\/7\/2026: T\u1eeb 10 n\u0103m r\u00fat ng\u1eafn c\u00f2n 05 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8608\" aria-describedby=\"caption-attachment-8608\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8608\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue.jpg\" alt=\"C\u1eadp nh\u1eadt quy \u0111\u1ecbnh b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-quy-dinh-bo-sung-ho-so-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8608\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5. Theo <\/span><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 2019 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 10 n\u0103m, \u0111\u00e2y l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Tuy nhi\u00ean, k\u1ec3 t\u1eeb 01\/07\/2026, quy\u1ec1n l\u1ee3i n\u00e0y \u0111\u00e3 b\u1ecb si\u1ebft ch\u1eb7t \u0111\u00e1ng k\u1ec3 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1ed1c \u0111\u1ed9 ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Khoan_5_Dieu_12_Luat_Quan_ly_thue_sua_doi\"><\/span><b>Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 05 n\u0103m. Th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3m ph\u00e2n n\u1eeda th\u1eddi gian t\u1eeb 10 n\u0103m xu\u1ed1ng c\u00f2n 05 n\u0103m \u1eb7t ra \u00e1p l\u1ef1c c\u1ef1c l\u1edbn l\u00ean h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef v\u00e0 r\u00e0 so\u00e1t d\u1eef li\u1ec7u c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, \u0111\u00f2i h\u1ecfi c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n c\u1ee7a k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c sai s\u00f3t. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u00f3 m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd h\u01a1n bao gi\u1edd h\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_viec_bo_sung_ho_so_khai_thue_duoc_phap_luat_chap_nhan\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt ch\u1ea5p nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ghi nh\u1eadn l\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng 03 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh th\u1eddi \u0111i\u1ec3m: Th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi h\u1ed3 s\u01a1: H\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c n\u1eb1m trong ph\u1ea1m vi, th\u1eddi k\u1ef3 thanh tra, ki\u1ec3m tra \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong quy\u1ebft \u0111\u1ecbnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd: H\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111i\u1ec1u tra y\u00eau c\u1ea7u gi\u1eef nguy\u00ean hi\u1ec7n tr\u1ea1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111i\u1ec1u tra c\u00e1c v\u1ee5 \u00e1n h\u00ecnh s\u1ef1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_khi_bo_sung_ho_so_khai_thue_sau_khi_da_thanh_tra\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi \u0111\u00e3 thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ef1c k\u1ef3 nh\u00e2n v\u0103n nh\u01b0ng c\u0169ng \u0111\u1ea7y th\u00e1ch th\u1ee9c trong Lu\u1eadt s\u1eeda \u0111\u1ed5i n\u0103m 2026 l\u00e0 c\u01a1 ch\u1ebf gi\u1ea3i tr\u00ecnh khi ph\u00e1t hi\u1ec7n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3 \u0111\u00e3 thanh tra. T\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 5 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh m\u1ed9t l\u1ed9 tr\u00ecnh ri\u00eang cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t li\u00ean quan \u0111\u1ebfn ph\u1ea1m vi \u0111\u00e3 thanh tra d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf d\u01b0\u1edbi d\u1ea1ng H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh n\u00e0y di\u1ec5n ra nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh sai s\u00f3t v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ea5p thu\u1eadn, c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh, nh\u01b0ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 khi c\u01a1 quan thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n sai ph\u1ea1m qua thanh tra. \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 ng\u0103n ch\u1eb7n vi\u1ec7c l\u1ee3i d\u1ee5ng k\u1ebd h\u1edf \u0111\u1ec3 tr\u1ed1n tr\u00e1nh tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh sau khi \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_khong_duoc_bo_sung_ho_so_khai_thue\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, quy \u0111\u1ecbnh r\u00f5 ranh gi\u1edbi \u0111\u1ecf m\u00e0 t\u1ea1i \u0111\u00f3, quy\u1ec1n t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a doanh nghi\u1ec7p b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong 04 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u00e3 n\u1eb1m trong ph\u1ea1m vi thanh tra t\u1ea1i tr\u1ee5 s\u1edf: M\u1ed9t khi \u0111o\u00e0n thanh tra \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp, c\u00e1c h\u00e0nh vi \u0111i\u1ec1u ch\u1ec9nh sau \u0111\u00f3 \u0111\u1ed1i v\u1edbi n\u1ed9i dung thanh tra s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra ch\u00ednh th\u1ee9c: \u0110\u1ed1i v\u1edbi c\u00e1c s\u1eafc thu\u1ebf v\u00e0 th\u1eddi k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n t\u1ef1 \u00fd thay \u0111\u1ed5i s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn \u00e1n h\u00ecnh s\u1ef1: Khi c\u01a1 quan C\u00f4ng an ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111ang th\u1ee5 l\u00fd \u0111i\u1ec1u tra v\u1ee5 \u00e1n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh: C\u00e1c sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a b\u1eb1ng m\u1ed9t quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd h\u00e0nh ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_ho_so_khai_thue_co_bi_phat_khong\"><\/span><b>B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng l\u00e0 v\u1ec1 chi ph\u00ed ph\u00e1t sinh. Ch\u00ednh s\u00e1ch thu\u1ebf n\u0103m 2026 ti\u1ebfp t\u1ee5c duy tr\u00ec tinh th\u1ea7n khuy\u1ebfn kh\u00edch s\u1ef1 t\u1ef1 gi\u00e1c nh\u01b0ng c\u0169ng v\u00f4 c\u00f9ng nghi\u00eam kh\u1eafc v\u1edbi s\u1ef1 tr\u00ec tr\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_xu_phat_vi_pham_hanh_chinh\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh n\u1ebfu ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. Tuy nhi\u00ean, s\u1ef1 mi\u1ec5n ph\u1ea1t n\u00e0y ph\u1ea3i \u0111i k\u00e8m 03 h\u00e0nh \u0111\u1ed9ng b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ee7 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh theo th\u1eddi gian th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i tr\u00ecnh minh b\u1ea1ch tr\u01b0\u1edbc khi b\u1ecb ph\u00e1t hi\u1ec7n qua c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_tien_cham_nop_khi_bo_sung_ho_so_khai_thue\"><\/span><b>C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tr\u00ec ho\u00e3n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd khi\u1ebfn chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p t\u0103ng l\u00ean theo t\u1eebng ng\u00e0y. C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3: S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo sau h\u1ea1n n\u1ed9p thu\u1ebf cu\u1ed1i c\u00f9ng cho \u0111\u1ebfn ng\u00e0y th\u1ef1c t\u1ebf n\u1ed9p.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/phat-cham-nop-quyet-toan-thue\/\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_can_thiet_de_bo_sung_ho_so_khai_thue_chuan_xac\"><\/span><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/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 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ea1ng th\u00e1i\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1edd khai b\u1ed5 sung<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u \u0111\u00fang theo k\u1ef3 ph\u00e1t sinh sai s\u00f3t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh M\u1eabu 01\/KHBS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Di\u1ec5n gi\u1ea3i ch\u00eanh l\u1ec7ch, s\u1ed1 li\u1ec7u t\u0103ng ho\u1eb7c gi\u1ea3m r\u00f5 r\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chi ti\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u00eau r\u00f5, chi ti\u1ebft nguy\u00ean nh\u00e2n sai s\u00f3t th\u1ef1c t\u1ebf (kh\u00e1ch quan ho\u1eb7c ch\u1ee7 quan)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i k\u00e8m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u m\u1edbi khi c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thi\u1ebfu (n\u1ebfu c\u00f3)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh t\u0103ng th\u00eam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 h\u1ed3 s\u01a1 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ed3ng b\u1ed9 v\u00e0 nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf. Vi\u1ec7c thi\u1ebfu s\u00f3t b\u1ea5t k\u1ef3 t\u00e0i li\u1ec7u n\u00e0o, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ed5 sung, \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh l\u1ea1i ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd. Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi n\u1ed9p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1t sinh v\u1ec1 sau.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_bo_sung_ho_so_khai_thue_tren_he_thong_HTKK_va_eTax\"><\/span><b>H\u01b0\u1edbng d\u1eabn b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng HTKK v\u00e0 eTax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, v\u1edbi s\u1ef1 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed to\u00e0n di\u1ec7n, vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m HTKK v\u00e0 c\u1ed5ng eTax \u0111\u00e3 tr\u1edf n\u00ean tr\u1ef1c quan h\u01a1n nh\u01b0ng \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_va_chon_dung_ky_tinh_thue_phat_sinh_loi\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecdn \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh l\u1ed7i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc v\u00f4 c\u00f9ng quan tr\u1ecdng. K\u1ebf to\u00e1n ph\u1ea3i ch\u1ecdn \u0111\u00fang k\u1ef3 k\u00ea khai c\u00f3 sai s\u00f3t trong qu\u00e1 kh\u1ee9, sau \u0111\u00f3 ch\u1ecdn tr\u1ea1ng th\u00e1i &#8220;K\u00ea khai b\u1ed5 sung&#8221;. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i cho c\u00e1c l\u1ed7i c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Dieu_chinh_cac_chi_tieu_sai_lech_thuc_te\"><\/span><b>B\u01b0\u1edbc 2: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai l\u1ec7ch th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai l\u1ea7n g\u1ea7n nh\u1ea5t. K\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1eadp s\u1ed1 li\u1ec7u \u0111\u00fang v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng. Khi th\u1ef1c hi\u1ec7n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch v\u00e0 d\u1ef1 ki\u1ebfn s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_mau_01KHBS\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n m\u1eabu 01\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n di\u1ec5n gi\u1ea3i chi ti\u1ebft l\u00fd do t\u1ea1i sao sai: Do nh\u1ea7m l\u1eabn h\u00f3a \u0111\u01a1n, \u00e1p sai thu\u1ebf su\u1ea5t, hay b\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb \u0111\u1ea7u ra&#8230; S\u1ef1 minh b\u1ea1ch v\u00e0 trung th\u1ef1c \u1edf b\u01b0\u1edbc n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u vi\u1ec7c b\u1ecb c\u01a1 quan thu\u1ebf m\u1eddi l\u00ean gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ket_xuat_XML_va_nop_qua_eTax\"><\/span><b>B\u01b0\u1edbc 4: K\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p qua eTax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft xu\u1ea5t t\u1edd khai \u0111\u1ecbnh d\u1ea1ng XML chu\u1ea9n, d\u00f9ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 n\u1ed9p l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Sau khi n\u1ed9p, h\u00e3y th\u1ef1c hi\u1ec7n n\u1ed9p ngay s\u1ed1 thu\u1ebf t\u0103ng th\u00eam (n\u1ebfu c\u00f3) \u0111\u1ec3 h\u1ec7 th\u1ed1ng d\u1eebng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_bo_sung_ho_so_khai_thue_theo_tung_loai_thue_dac_thu\"><\/span><b>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8609\" aria-describedby=\"caption-attachment-8609\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8609\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu.jpg\" alt=\"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-bo-sung-ho-so-khai-thue-theo-tung-loai-thue-dac-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8609\" class=\"wp-caption-text\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u1eb7c th\u00f9<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i thu\u1ebf c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_ho_so_khai_thue_Gia_tri_gia_tang_GTGT\"><\/span><b>B\u1ed5 sung h\u1ed3 s\u01a1 khai 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;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t, th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn vi\u1ec7c k\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c nh\u1ea7m l\u1eabn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7. N\u1ebfu vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_ho_so_khai_thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t thu\u1ebf TNDN th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ho\u1eb7c sai l\u1ec7ch doanh thu gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110\u00e2y l\u00e0 nh\u00f3m sai ph\u1ea1m d\u1ec5 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn n\u1ebfu kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1edbm.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_ho_so_khai_thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n sai m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng, thi\u1ebfu th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c t\u00ednh to\u00e1n sai c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1edbm gi\u00fap \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_pho_bien_ke_toan_doanh_nghiep_thuong_mac_phai_khi_bo_sung_ho_so_khai_thue\"><\/span><b>Nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y v\u00e0 \u0111\u00e3 ch\u1ec9 ra 04 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1edf n\u00ean v\u00f4 t\u00e1c d\u1ee5ng ho\u1eb7c ph\u1ea3n t\u00e1c d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 s\u1eeda s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9: K\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0ng qu\u00ean n\u1ed9p h\u1ed3 s\u01a1 l\u00ean c\u01a1 quan thu\u1ebf. Khi d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u00e0 d\u1eef li\u1ec7u thu\u1ebf l\u1ec7ch nhau, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch r\u1ee7i ro cao. L\u00fac n\u00e0y, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/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;\"> \u0111\u1ec3 d\u1ecdn d\u1eb9p v\u00e0 chu\u1ea9n h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh: Thay v\u00ec quay l\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1ed7i, k\u1ebf to\u00e1n l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i. \u0110i\u1ec1u n\u00e0y l\u00e0m h\u1ecfng t\u00ednh logic c\u1ee7a chu\u1ed7i d\u1eef li\u1ec7u thu\u1ebf xuy\u00ean su\u1ed1t nhi\u1ec1u n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00ean n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p: Ch\u1ec9 n\u1ed9p t\u1edd khai m\u00e0 kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p. H\u1ec7 th\u1ed1ng s\u1ebd ti\u1ebfp t\u1ee5c treo n\u1ee3 v\u00e0 t\u00ednh ph\u1ea1t ph\u00e1t sinh m\u1ed7i ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e2m l\u00fd &#8220;ch\u1edd thanh tra m\u1edbi l\u00e0m&#8221;: \u0110\u00e2y l\u00e0 sai l\u1ea7m nguy hi\u1ec3m nh\u1ea5t. V\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng n\u0103m 2026, c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n sai l\u1ec7ch. \u0110\u1ee3i \u0111\u1ebfn khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi b\u1eaft \u0111\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n ph\u1ea1t s\u1ebd c\u1ef1c k\u1ef3 cao.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_ra_soat_va_bo_sung_ho_so_khai_thue_hieu_qua\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7u qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8610\" aria-describedby=\"caption-attachment-8610\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8610\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7u qu\u1ea3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-ra-soat-va-bo-sung-ho-so-khai-thue-hieu-qua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8610\" class=\"wp-caption-text\">Chi\u1ebfn l\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7u qu\u1ea3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi th\u1eddi h\u1ea1n b\u1ecb r\u00fat ng\u1eafn c\u00f2n 05 n\u0103m, doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c r\u00e0 so\u00e1t ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00ecnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean v\u00f9ng tr\u1ecdng \u0111i\u1ec3m: T\u1eadp trung r\u00e0 so\u00e1t h\u1ed3 s\u01a1 trong 3-5 n\u0103m g\u1ea7n nh\u1ea5t. \u0110\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c k\u1ef3 c\u00f3 bi\u1ebfn \u0111\u1ed9ng doanh thu l\u1edbn ho\u1eb7c bi\u00ean l\u1ee3i nhu\u1eadn s\u1ee5t gi\u1ea3m b\u1ea5t th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb thanh to\u00e1n: \u0110\u1ea3m b\u1ea3o m\u1ecdi h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec1u c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7. N\u1ebfu thi\u1ebfu, h\u00e3y ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 lo\u1ea1i chi ph\u00ed ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i so\u00e1t v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c k\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n tuy\u1ec7t \u0111\u1ed1i, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng t\u00ecm \u0111\u1ebfn <\/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;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 (Health-check) tr\u01b0\u1edbc khi c\u00e1c s\u1eafc thu\u1ebf b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thanh tra th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_khi_bo_sung_ho_so_khai_thue\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/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=\"Co_the_bo_sung_ho_so_khai_thue_online_duoc_khong\"><\/span>C\u00f3 th\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf online \u0111\u01b0\u1ee3c 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. Hi\u1ec7n nay h\u1ea7u h\u1ebft to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb l\u1eadp t\u1edd khai b\u1ed5 sung, l\u1eadp m\u1eabu gi\u1ea3i tr\u00ecnh 01\/KHBS cho \u0111\u1ebfn n\u1ed9p t\u1edd khai v\u00e0 ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n online 100% qua c\u1ed5ng eTax.                     <\/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=\"Bo_sung_ho_so_khai_thue_truoc_thanh_tra_co_bi_xu_phat_khong\"><\/span>B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc thanh tra c\u00f3 b\u1ecb x\u1eed 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\tN\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra ho\u1eb7c ki\u1ec3m tra, th\u00f4ng th\u01b0\u1eddng s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh theo quy \u0111\u1ecbnh.                     <\/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=\"Khi_nao_doanh_nghiep_khong_duoc_phep_bo_sung_ho_so_khai_thue\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu h\u1ed3 s\u01a1 \u0111\u00e3 n\u1eb1m trong ph\u1ea1m vi thanh tra t\u1ea1i tr\u1ee5 s\u1edf, \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra ch\u00ednh th\u1ee9c, \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c \u0111ang li\u00ean quan \u0111\u1ebfn v\u1ee5 vi\u1ec7c \u0111i\u1ec1u tra h\u00ecnh s\u1ef1. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u ho\u1eb7c h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.                     <\/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=\"Doanh_nghiep_nen_dieu_chinh_sai_sot_vao_ky_hien_tai_hay_ky_phat_sinh_loi\"><\/span>Doanh nghi\u1ec7p n\u00ean \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i hay k\u1ef3 ph\u00e1t sinh l\u1ed7i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0111\u00fang nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i quay l\u1ea1i \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh sai s\u00f3t \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch d\u1eef li\u1ec7u k\u00ea khai gi\u1eefa c\u00e1c n\u0103m v\u00e0 d\u1eabn \u0111\u1ebfn r\u1ee7i ro khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.                    <\/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_ho_so_thue_nhieu_lan_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf 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. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t m\u1edbi, mi\u1ec5n l\u00e0 ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf.                     <\/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\": \"C\u00f3 th\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf online \u0111\u01b0\u1ee3c 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. Hi\u1ec7n nay h\u1ea7u h\u1ebft to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb l\u1eadp t\u1edd khai b\u1ed5 sung, l\u1eadp m\u1eabu gi\u1ea3i tr\u00ecnh 01\/KHBS cho \u0111\u1ebfn n\u1ed9p t\u1edd khai v\u00e0 ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n online 100% qua c\u1ed5ng eTax.\"\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\": \"B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc thanh tra c\u00f3 b\u1ecb x\u1eed 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\": \"N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra ho\u1eb7c ki\u1ec3m tra, th\u00f4ng th\u01b0\u1eddng s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh theo quy \u0111\u1ecbnh.\"\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\": \"Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu h\u1ed3 s\u01a1 \u0111\u00e3 n\u1eb1m trong ph\u1ea1m vi thanh tra t\u1ea1i tr\u1ee5 s\u1edf, \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra ch\u00ednh th\u1ee9c, \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c \u0111ang li\u00ean quan \u0111\u1ebfn v\u1ee5 vi\u1ec7c \u0111i\u1ec1u tra h\u00ecnh s\u1ef1. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u ho\u1eb7c h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.\"\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\": \"Doanh nghi\u1ec7p n\u00ean \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i hay k\u1ef3 ph\u00e1t sinh l\u1ed7i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111\u00fang nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i quay l\u1ea1i \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh sai s\u00f3t \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch d\u1eef li\u1ec7u k\u00ea khai gi\u1eefa c\u00e1c n\u0103m v\u00e0 d\u1eabn \u0111\u1ebfn r\u1ee7i ro khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.\"\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 h\u1ed3 s\u01a1 thu\u1ebf 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. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t m\u1edbi, mi\u1ec5n l\u00e0 ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf.\"\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\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eeb ng\u00e0y 01\/07\/2026 l\u00e0 m\u1ed9t th\u00f4ng \u0111i\u1ec7p r\u00f5 r\u00e0ng t\u1eeb Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c th\u1eaft ch\u1eb7t qu\u1ea3n l\u00fd v\u00e0 y\u00eau c\u1ea7u t\u00ednh ch\u00ednh x\u00e1c cao t\u1eeb ph\u00eda doanh nghi\u1ec7p. Th\u1eddi h\u1ea1n 05 n\u0103m l\u00e0 \u0111\u1ee7 \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p chuy\u00ean nghi\u1ec7p h\u00f3a, nh\u01b0ng c\u0169ng \u0111\u1ee7 ng\u1eafn \u0111\u1ec3 tr\u1eebng ph\u1ea1t nh\u1eefng \u0111\u01a1n v\u1ecb l\u01a1 l\u00e0 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n, t\u1ef1 gi\u00e1c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed ph\u1ea1t v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf trong qu\u00e1 kh\u1ee9 tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3 trong t\u01b0\u01a1ng lai. H\u00e3y b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ki\u1ec3m tra v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf ngay h\u00f4m nay!<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><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<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/07\/2026, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o m\u1ed9t giai \u0111o\u1ea1n m\u1edbi khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Trong b\u1ed1i c\u1ea3nh s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n, vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng ch\u1ee7 \u0111\u1ec1 &#8220;n\u00f3ng&#8221; nh\u1ea5t do [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8603","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\/8603","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=8603"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8603\/revisions"}],"predecessor-version":[{"id":8611,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8603\/revisions\/8611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8608"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}