{"id":8037,"date":"2026-03-31T19:52:37","date_gmt":"2026-04-01T02:52:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8037"},"modified":"2026-04-06T18:19:10","modified_gmt":"2026-04-07T01:19:10","slug":"thoi-han-nop-bo-sung-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/","title":{"rendered":"\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ffd\u52a0\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 k\u1ebf to\u00e1n v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 thu nh\u1eadp, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t hi\u1ec7n nh\u1ea7m l\u1eabn khi r\u00e0 so\u00e1t s\u1ed5 l\u01b0\u01a1ng, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ho\u1eb7c khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn k\u1ebf to\u00e1n, vi\u1ec7c hi\u1ec3u r\u00f5 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c sai l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o thu\u1ebf. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 c\u00e1c quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng \u0111\u1ebfn n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n nh\u01b0ng ch\u1ec9 khi c\u00f2n n\u1eb1m trong th\u1eddi h\u1ea1n lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1ch x\u1eed l\u00fd tr\u00ean eTax, HTKK, nh\u1eefng l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/11DTjMQTnFryuoGQ7eWeYXxjdNP0hCK3m\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Thoi_han_nop_bo_sung_quyet_toan_thue_TNCN_la_bao_lau\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Co_duoc_nop_bo_sung_quyet_toan_thue_TNCN_nhieu_lan_khong\" >C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN nhi\u1ec1u l\u1ea7n kh\u00f4ng?<\/a><\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Nhung_truong_hop_thuong_phai_nop_bo_sung_quyet_toan_thue_TNCN\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng ph\u1ea3i n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Sai_so_thu_nhap_chiu_thue\" >Sai s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Sai_thong_tin_nguoi_phu_thuoc\" >Sai th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Sai_so_thue_da_khau_tru\" >Sai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Sai_ma_so_thue_hoac_thong_tin_ca_nhan\" >Sai m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng tin c\u00e1 nh\u00e2n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Ho_so_can_chuan_bi_khi_con_trong_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#To_khai_bo_sung\" >T\u1edd 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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Ban_giai_trinh_khai_bo_sung\" >B\u1ea3n gi\u1ea3i tr\u00ecnh 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Chung_tu_kem_theo\" >Ch\u1ee9ng t\u1eeb k\u00e8m theo<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Huong_dan_ke_toan_xac_dinh_dung_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\" >H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Cach_nop_ho_so_bo_sung_tren_eTax\" >C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung tr\u00ean eTax<\/a><\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Ke_khai_tren_HTKK_roi_nop_qua_eTax\" >K\u00ea khai tr\u00ean HTKK r\u1ed3i n\u1ed9p qua eTax<\/a><\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Nop_bo_sung_sau_khi_co_quan_thue_da_thanh_tra_co_duoc_khong\" >N\u1ed9p b\u1ed5 sung sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 thanh tra c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Muc_phat_neu_nop_bo_sung_qua_thoi_han\" >M\u1ee9c ph\u1ea1t n\u1ebfu n\u1ed9p b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Ke_toan_can_hach_toan_nhu_the_nao_khi_nop_bo_sung_thue_TNCN\" >K\u1ebf to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o khi n\u1ed9p b\u1ed5 sung thu\u1ebf TNCN?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Truong_hop_tang_so_thue_phai_nop\" >Tr\u01b0\u1eddng h\u1ee3p t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Truong_hop_giam_so_thue_phai_nop\" >Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0<\/a><\/li><\/ul><\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Giai_dap_thac_mac_ve_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Da_nop_to_khai_bo_sung_lan_1_nhung_van_thay_sai_co_duoc_nop_lan_2_lan_3_khong\" >\u0110\u00e3 n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 1 nh\u01b0ng v\u1eabn th\u1ea5y sai, c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea7n 2, l\u1ea7n 3 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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Nop_bo_sung_lam_giam_thue_phai_nop_thi_co_duoc_tra_tien_ngay_khong\" >N\u1ed9p b\u1ed5 sung l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ngay kh\u00f4ng?<\/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\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Nhan_vien_da_nghi_viec_tu_lau_gio_phat_hien_sai_sot_thi_doanh_nghiep_co_phai_nop_bo_sung_khong\" >Nh\u00e2n vi\u00ean \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1eeb l\u00e2u, gi\u1edd ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p 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-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-nop-bo-sung-quyet-toan-thue-tncn\/#Khai_bo_sung_co_lam_tang_nguy_co_bi_thanh_tra_thue_khong\" >Khai b\u1ed5 sung c\u00f3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bo_sung_quyet_toan_thue_TNCN_la_bao_lau\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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\">kho\u1ea3n 1 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf b\u1ea5t c\u1ee9 khi n\u00e0o ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t. Tuy nhi\u00ean, th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ph\u1ea3i l\u00e0 v\u00f4 th\u1eddi h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh 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;\">\u0110\u01b0\u1ee3c khai b\u1ed5 sung trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra ho\u1eb7c ki\u1ec3m tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 khai b\u1ed5 sung, nh\u01b0ng s\u1ebd b\u1ecb xem x\u00e9t x\u1eed ph\u1ea1t n\u1ebfu l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2024 v\u00e0o ng\u00e0y 31\/03\/2025. \u0110\u1ebfn th\u00e1ng 08\/2026, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n c\u00f2n thi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean, l\u00e0m s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p cao h\u01a1n th\u1ef1c t\u1ebf 12 tri\u1ec7u \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00ec ch\u01b0a qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong v\u00f2ng 1 \u0111\u1ebfn 3 n\u0103m sau quy\u1ebft to\u00e1n, do \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebf to\u00e1n th\u01b0\u1eddng r\u00e0 so\u00e1t l\u1ea1i d\u1eef li\u1ec7u khi quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p ho\u1eb7c khi nh\u00e2n vi\u00ean y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/7NytDjJScoA?si=0k2_9LwU2ChO-Kq8\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_duoc_nop_bo_sung_quyet_toan_thue_TNCN_nhieu_lan_khong\"><\/span><b>C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN nhi\u1ec1u l\u1ea7n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 li\u1ec7u th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 b\u1ecb gi\u1edbi h\u1ea1n theo s\u1ed1 l\u1ea7n hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng. Lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n khai b\u1ed5 sung. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n 1: \u0110i\u1ec1u ch\u1ec9nh sai s\u1ed1 CMND ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n 2: B\u1ed5 sung ch\u1ee9ng t\u1eeb gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea7n 3: \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb do nh\u1eadp sai b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, m\u1ed7i l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u ph\u1ea3i b\u1ea3o \u0111\u1ea3m v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh. N\u1ebfu k\u1ebf to\u00e1n li\u00ean t\u1ee5c khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p ch\u01b0a ki\u1ec3m so\u00e1t t\u1ed1t d\u1eef li\u1ec7u n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 b\u1ed5 sung, k\u1ebf to\u00e1n n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng k\u00ea thu\u1ebf TNCN v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m ti\u1ec1n l\u01b0\u01a1ng v\u00e0 s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 3335.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, b\u1ea3o hi\u1ec3m, kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_thuong_phai_nop_bo_sung_quyet_toan_thue_TNCN\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng ph\u1ea3i n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng k\u1ebf to\u00e1n doanh nghi\u1ec7p, th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u01b0\u1eddng \u0111\u01b0\u1ee3c quan t\u00e2m khi ph\u00e1t sinh m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_so_thu_nhap_chiu_thue\"><\/span><b>Sai s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ecf s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp v\u00e3ng lai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1ee3i \u00edch b\u1eb1ng hi\u1ec7n v\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_thong_tin_nguoi_phu_thuoc\"><\/span><b>Sai th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c mu\u1ed9n ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh. N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb, k\u1ebf to\u00e1n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 l\u00e0m h\u1ed3 s\u01a1 b\u1ed5 sung trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_so_thue_da_khau_tru\"><\/span><b>Sai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p nh\u1eadp sai s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb tr\u00ean ch\u1ee9ng t\u1eeb ho\u1eb7c tr\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1RmFrbFd1MZgu446HdcC21DAtrQrW7lml\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Khi \u0111\u00f3, s\u1ed1 li\u1ec7u tr\u00ean quy\u1ebft to\u00e1n s\u1ebd kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_so_thue_hoac_thong_tin_ca_nhan\"><\/span><b>Sai m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng tin c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eadp sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 CCCD, ng\u00e0y sinh ho\u1eb7c \u0111\u1ecba ch\u1ec9 c\u01b0 tr\u00fa c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c. Nh\u1eefng l\u1ed7i n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh s\u1edbm \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u00e0n thu\u1ebf ho\u1eb7c gi\u1ea3m tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1eb7p kh\u00f3 kh\u0103n trong v\u1ea5n \u0111\u1ec1 k\u00ea khai c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_khi_con_trong_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8041\" aria-describedby=\"caption-attachment-8041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8041\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-can-chuan-bi-khi-con-trong-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8041\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u00f4ng th\u01b0\u1eddng 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.<\/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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_khai_bo_sung\"><\/span><b>T\u1edd khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng doanh nghi\u1ec7p s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1ejaTC0caGlshlPTKtM54I3a2DW4SmFFQ\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">m\u1eabu 01\/KHBS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c ch\u1ee9c n\u0103ng \u201cT\u1edd khai b\u1ed5 sung\u201d tr\u00ean HTKK\/eTax. Trong t\u1edd khai c\u1ea7n th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_giai_trinh_khai_bo_sung\"><\/span><b>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u r\u1ea5t quan tr\u1ecdng d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n. N\u1ed9i dung gi\u1ea3i tr\u00ecnh n\u00ean tr\u00ecnh b\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n ph\u00e1t sinh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Do k\u1ebf to\u00e1n ch\u01b0a nh\u1eadn \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a nh\u00e2n vi\u00ean Nguy\u1ec5n V\u0103n A t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n n\u0103m 2025, doanh nghi\u1ec7p ch\u01b0a t\u00ednh kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u01b0\u01a1ng \u1ee9ng. Nay doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_kem_theo\"><\/span><b>Ch\u1ee9ng t\u1eeb k\u00e8m theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 th\u1ec3 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\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sao k\u00ea ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_xac_dinh_dung_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8040\" aria-describedby=\"caption-attachment-8040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8040\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-ke-toan-xac-dinh-dung-thoi-han-nop-bo-sung-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8040\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 k\u1ebf to\u00e1n nh\u1ea7m gi\u1eefa h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/04\/2026, doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u b\u01b0\u1edbc v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ng\u00e0y 31\/03\/2036.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng n\u0103m quy\u1ebft to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>K\u1ef3 quy\u1ebft to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n n\u1ed9p ban \u0111\u1ea7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n cu\u1ed1i \u0111\u01b0\u1ee3c b\u1ed5 sung<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2035<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2036<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/03\/2037<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u1ea3ng theo d\u00f5i n\u00e0y gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 tr\u00e1nh b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_nop_ho_so_bo_sung_tren_eTax\"><\/span><b>C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung tr\u00ean eTax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, ph\u01b0\u01a1ng th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 n\u1ed9p qua c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng: Truy c\u1eadp c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh: V\u00e0o m\u1ee5c \u201cKhai thu\u1ebf\u201d, ch\u1ecdn \u201cT\u1edd khai b\u1ed5 sung\u201d, sau \u0111\u00f3 ch\u1ecdn \u0111\u00fang k\u1ef3 quy\u1ebft to\u00e1n c\u1ea7n s\u1eeda.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Nh\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang: K\u1ebf to\u00e1n nh\u1eadp l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n thay \u0111\u1ed5i. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u c\u0169 v\u00e0 d\u1eef li\u1ec7u m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u1ed3 s\u01a1: Sau khi ki\u1ec3m tra, doanh nghi\u1ec7p k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1. Sau khi g\u1eedi th\u00e0nh c\u00f4ng, k\u1ebf to\u00e1n n\u00ean l\u01b0u Phi\u1ebfu ti\u1ebfp nh\u1eadn \u0111i\u1ec7n t\u1eed, M\u00e3 h\u1ed3 s\u01a1, File XML v\u00e0 B\u1ea3n PDF t\u1edd khai. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u1ebfu c\u00f3 tranh ch\u1ea5p v\u1ec1 sau.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_tren_HTKK_roi_nop_qua_eTax\"><\/span><b>K\u00ea khai tr\u00ean HTKK r\u1ed3i n\u1ed9p qua eTax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng ho\u1eb7c s\u1ed1 li\u1ec7u ph\u1ee9c t\u1ea1p, HTKK v\u1eabn l\u00e0 c\u00f4ng c\u1ee5 ph\u00f9 h\u1ee3p h\u01a1n. Quy tr\u00ecnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf ph\u1ea7n m\u1ec1m HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn tr\u1ea1ng th\u00e1i \u201cB\u1ed5 sung l\u1ea7n 1\u201d, \u201cB\u1ed5 sung l\u1ea7n 2\u201d\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft xu\u1ea5t file XML.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp eTax \u0111\u1ec3 n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n n\u00ean l\u01b0u to\u00e0n b\u1ed9 c\u00e1c l\u1ea7n khai b\u1ed5 sung \u0111\u1ec3 ti\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1ec1 sau, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_sau_khi_co_quan_thue_da_thanh_tra_co_duoc_khong\"><\/span><b>N\u1ed9p b\u1ed5 sung sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 thanh tra c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u1eabn c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean:<\/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 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/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 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u01b0a b\u1ecb c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra, doanh nghi\u1ec7p ch\u1ec9 c\u00f2n \u0111\u01b0\u1ee3c khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ec3 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_neu_nop_bo_sung_qua_thoi_han\"><\/span><b>M\u1ee9c ph\u1ea1t n\u1ebfu n\u1ed9p b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8039\" aria-describedby=\"caption-attachment-8039\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8039\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN.jpg\" alt=\"M\u1ee9c ph\u1ea1t n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-phat-neu-qua-thoi-han-bo-sung-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8039\" class=\"wp-caption-text\">M\u1ee9c ph\u1ea1t n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p sau th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN ho\u1eb7c \u0111\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf thi\u1ebfu, c\u00e1c kho\u1ea3n ph\u1ea1t th\u01b0\u1eddng g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung h\u00ecnh ph\u1ea1t v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y: ph\u1ea1t t\u1eeb 2 \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y: ph\u1ea1t t\u1eeb 5 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 61 \u0111\u1ebfn 90 ng\u00e0y: ph\u1ea1t t\u1eeb 8 \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y: ph\u1ea1t t\u1eeb 15 \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu c\u00f3 ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c:<\/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;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = 0.03% x S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam 20 tri\u1ec7u \u0111\u1ed3ng, ch\u1eadm 120 ng\u00e0y. Khi \u0111\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = 20.000.000 x 0.03% x 120 = 720.000 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, c\u00e0ng ph\u00e1t hi\u1ec7n s\u1edbm v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN, doanh nghi\u1ec7p c\u00e0ng gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh ph\u00e1t sinh m\u1ee9c ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_hach_toan_nhu_the_nao_khi_nop_bo_sung_thue_TNCN\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o khi n\u1ed9p b\u1ed5 sung thu\u1ebf TNCN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 s\u1eeda t\u1edd khai m\u00e0 c\u00f2n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tang_so_thue_phai_nop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u00e1c \u0111\u1ecbnh c\u00f2n thi\u1ebfu thu\u1ebf TNCN ph\u1ea3i n\u1ed9p. Ghi nh\u1eadn b\u1ed5 sung 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;\">N\u1ee3 TK 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3335<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi n\u1ed9p ti\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3335<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111 ho\u1eb7c 112<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3339<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_giam_so_thue_phai_nop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau khi \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p n\u1ed9p th\u1eeba. Ghi gi\u1ea3m ngh\u0129a v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 3335<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 334<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 x\u1eed l\u00fd theo 2 c\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau: Doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u00e0y v\u00e0o s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c th\u00e1ng ho\u1eb7c qu\u00fd ti\u1ebfp theo. \u0110\u00e2y l\u00e0 c\u00e1ch ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01a1n gi\u1ea3n nh\u1ea5t v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u00e1t sinh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p (v\u00ed d\u1ee5: gi\u1ea3i th\u1ec3, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng) ho\u1eb7c s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba qu\u00e1 l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\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;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00ean t\u1edbi 10 n\u0103m nh\u01b0ng kh\u00f4ng v\u00ec th\u1ebf m\u00e0 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p l\u01a1 l\u00e0. Vi\u1ec7c \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng sai s\u00f3t qu\u00e1 l\u00e2u s\u1ebd d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 t\u00ecm l\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi nh\u00e2n vi\u00ean c\u0169 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p t\u00edch l\u0169y qua nhi\u1ec1u n\u0103m c\u00f3 th\u1ec3 l\u1edbn h\u01a1n c\u1ea3 s\u1ed1 thu\u1ebf g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00e2y \u1ea5n t\u01b0\u1ee3ng x\u1ea5u v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7 trong h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t quy\u1ebft to\u00e1n thu\u1ebf TNCN \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 nghi ng\u1edd n\u00e0o v\u1ec1 s\u1ed1 li\u1ec7u, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ki\u1ec3m tra so\u00e1t x\u00e9t, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n an to\u00e0n tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra.<\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, 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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_thoi_han_nop_bo_sung_quyet_toan_thue_TNCN\"><\/span><strong>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><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=\"Da_nop_to_khai_bo_sung_lan_1_nhung_van_thay_sai_co_duoc_nop_lan_2_lan_3_khong\"><\/span>\u0110\u00e3 n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 1 nh\u01b0ng v\u1eabn th\u1ea5y sai, c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea7n 2, l\u1ea7n 3 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. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n n\u1ed9p b\u1ed5 sung. Mi\u1ec5n l\u00e0 b\u1ea1n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 v\u1eabn n\u1eb1m trong th\u1eddi h\u1ea1n 10 n\u0103m.                    <\/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=\"Nop_bo_sung_lam_giam_thue_phai_nop_thi_co_duoc_tra_tien_ngay_khong\"><\/span>N\u1ed9p b\u1ed5 sung l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ngay 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 t\u1ef1 \u0111\u1ed9ng tr\u1ea3. C\u01a1 quan thu\u1ebf s\u1ebd ghi nh\u1eadn s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba tr\u00ean h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo ho\u1eb7c l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba 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=\"Nhan_vien_da_nghi_viec_tu_lau_gio_phat_hien_sai_sot_thi_doanh_nghiep_co_phai_nop_bo_sung_khong\"><\/span>Nh\u00e2n vi\u00ean \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1eeb l\u00e2u, gi\u1edd ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p 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\tC\u00f3. Doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf chi tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Vi\u1ec7c n\u1ed9p b\u1ed5 sung gi\u00fap doanh nghi\u1ec7p l\u00e0m s\u1ea1ch s\u1ed5 s\u00e1ch v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p.                    <\/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=\"Khai_bo_sung_co_lam_tang_nguy_co_bi_thanh_tra_thue_khong\"><\/span>Khai b\u1ed5 sung c\u00f3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c khai b\u1ed5 sung l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p khai b\u1ed5 sung qu\u00e1 nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u01b0u \u00fd v\u00e0 \u0111\u01b0a v\u00e0o danh s\u00e1ch r\u00e0 so\u00e1t tr\u1ecdng \u0111i\u1ec3m.                    <\/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\": \"\u0110\u00e3 n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 1 nh\u01b0ng v\u1eabn th\u1ea5y sai, c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea7n 2, l\u1ea7n 3 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. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n n\u1ed9p b\u1ed5 sung. Mi\u1ec5n l\u00e0 b\u1ea1n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 v\u1eabn n\u1eb1m trong th\u1eddi h\u1ea1n 10 n\u0103m.\"\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\": \"N\u1ed9p b\u1ed5 sung l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ngay 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 t\u1ef1 \u0111\u1ed9ng tr\u1ea3. C\u01a1 quan thu\u1ebf s\u1ebd ghi nh\u1eadn s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba tr\u00ean h\u1ec7 th\u1ed1ng. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo ho\u1eb7c l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba 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\": \"Nh\u00e2n vi\u00ean \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1eeb l\u00e2u, gi\u1edd ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p 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\": \"C\u00f3. Doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf chi tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Vi\u1ec7c n\u1ed9p b\u1ed5 sung gi\u00fap doanh nghi\u1ec7p l\u00e0m s\u1ea1ch s\u1ed5 s\u00e1ch v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p.\"\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\": \"Khai b\u1ed5 sung c\u00f3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c khai b\u1ed5 sung l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p khai b\u1ed5 sung qu\u00e1 nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u01b0u \u00fd v\u00e0 \u0111\u01b0a v\u00e0o danh s\u00e1ch r\u00e0 so\u00e1t tr\u1ecdng \u0111i\u1ec3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 k\u1ebf to\u00e1n v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 thu nh\u1eadp, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t hi\u1ec7n nh\u1ea7m l\u1eabn khi r\u00e0 so\u00e1t s\u1ed5 l\u01b0\u01a1ng, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ho\u1eb7c khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u. T\u1eeb g\u00f3c nh\u00ecn k\u1ebf to\u00e1n, vi\u1ec7c hi\u1ec3u r\u00f5 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8037","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8037"}],"version-history":[{"count":6,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8037\/revisions"}],"predecessor-version":[{"id":8131,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8037\/revisions\/8131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8038"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}