{"id":8392,"date":"2026-05-04T13:58:59","date_gmt":"2026-05-04T06:58:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8392"},"modified":"2026-05-04T13:59:30","modified_gmt":"2026-05-04T06:59:30","slug":"nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/","title":{"rendered":"\u8aa4\u3063\u3066\u63d0\u51fa\u3057\u3066\u3057\u307e\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u518d\u63d0\u51fa\u3067\u304d\u307e\u3059\u304b\uff1f\u3053\u308c\u306f\u3001\u7279\u306b\u4f01\u696d\u304c\u5927\u91cf\u306e\u8907\u96d1\u306a\u66f8\u985e\u3084\u30c7\u30fc\u30bf\u3092\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u52d9\u7533\u544a\u671f\u9593\u4e2d\u306b\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3067\u3059\u3002\u3067\u306f\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u518d\u63d0\u51fa\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u4f01\u696d\u306f\u884c\u653f\u7f70\u3092\u53d7\u3051\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u898f\u5236\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u5b9a\u3081\u305f\u671f\u9650\u5185\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u518d\u63d0\u51fa\u306e\u6761\u4ef6\u3001\u6f5c\u5728\u7684\u306a\u7f70\u5247\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3001\u305d\u3057\u3066\u4f01\u696d\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u00a0<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Thuc_trang_nop_dai_bao_cao_de_kip_han_va_rui_ro_tiem_an\" >\u7de0\u3081\u5207\u308a\u3092\u5b88\u308b\u305f\u3081\u306b\u5927\u91cf\u306e\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u73fe\u5b9f\u3068\u3001\u305d\u308c\u306b\u4f34\u3046\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3002<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Vay_nop_bao_cao_tai_chinh_sai_co_duoc_nop_lai_khong\" >\u3082\u3057\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Dieu_kien_tien_quyet_de_duoc_nop_lai_ma_khong_gap_rac_roi_phap_ly\" >\u6cd5\u7684\u30c8\u30e9\u30d6\u30eb\u306a\u304f\u518d\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3002<\/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\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Nop_lai_bao_cao_tai_chinh_co_bi_xu_phat_hanh_chinh_khong\" >\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3068\u3001\u884c\u653f\u4e0a\u306e\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Truong_hop_khong_bi_xu_phat_hanh_chinh_ve_thue\" >\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3002<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Truong_hop_co_the_bi_xu_phat_hoac_truy_thu\" >\u7f70\u91d1\u3084\u8cc7\u91d1\u306e\u56de\u53ce\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Ho_so_va_thu_tuc_nop_lai_bao_cao_tai_chinh_dung_quy_dinh\" >\u898f\u5236\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u304a\u3088\u3073\u624b\u7d9a\u304d\u3002<\/a><\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Nhung_luu_y_cho_ke_toan_khi_nop_lai_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u969b\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u5411\u3051\u6ce8\u610f\u4e8b\u9805\u3002<\/a><\/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\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_nop_dai_bao_cao_de_kip_han_va_rui_ro_tiem_an\"><\/span><b>\u7de0\u3081\u5207\u308a\u3092\u5b88\u308b\u305f\u3081\u306b\u5927\u91cf\u306e\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u73fe\u5b9f\u3068\u3001\u305d\u308c\u306b\u4f34\u3046\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u793a\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4f01\u696d\u306e\u4e88\u7b97\u4e0a\u306e\u7fa9\u52d9\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u306e\u308f\u305a\u304b\u306a\u8aa4\u308a\u3067\u3082\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u30df\u30b9\u306b\u3064\u306a\u304c\u308a\u3001\u56fd\u5bb6\u4e88\u7b97\u306e\u640d\u5931\u3084\u4f01\u696d\u306e\u5229\u76ca\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3084\u9ad8\u5ea6\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u666e\u53ca\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u306f\u3088\u308a\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30c7\u30fc\u30bf\u5165\u529b\u30df\u30b9\u3001\u7a0e\u5236\u306b\u95a2\u3059\u308b\u8aa4\u89e3\u3001\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u306a\u3069\u306b\u3088\u308a\u3001\u4f9d\u7136\u3068\u3057\u3066\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u306a\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u898f\u5236\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u4f01\u696d\u306f\u56f0\u96e3\u306a\u72b6\u6cc1\u306b\u9665\u308a\u3001\u518d\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u30a8\u30e9\u30fc\u306e\u539f\u56e0\u3092\u8aac\u660e\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u306e\u89e3\u6c7a\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u7684\u6a29\u5229\u3092\u3088\u308a\u7a4d\u6975\u7684\u306b\u4fdd\u8b77\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u4f1a\u8a08\u304a\u3088\u3073\u6587\u66f8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304c\u3042\u307e\u308a\u306b\u3082\u6df7\u4e71\u3057\u3066\u3044\u3066\u3001\u3069\u3053\u304b\u3089\u6539\u5584\u3092\u59cb\u3081\u308c\u3070\u3088\u3044\u306e\u304b\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-lam-lai-so-sach-ke-toan\/\">\u4f1a\u8a08\u8a18\u9332\u518d\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u518d\u9001\u4fe1\u3059\u308b\u524d\u306b\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3059\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_nop_bao_cao_tai_chinh_sai_co_duoc_nop_lai_khong\"><\/span><b>\u3082\u3057\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u7533\u544a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u5ba2\u89b3\u7684\u307e\u305f\u306f\u4e3b\u89b3\u7684\u306a\u8aa4\u308a\u3092\u7cbe\u67fb\u3057\u3001\u4fee\u6b63\u3059\u308b\u305f\u3081\u306e\u6b63\u5f53\u306a\u6a29\u5229\u3067\u3059\u3002\u3053\u306e\u8a31\u53ef\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u59ff\u52e2\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u8aa4\u308a\u4fee\u6b63\u306e\u6a29\u5229\u306f\u7121\u5236\u9650\u3067\u306f\u306a\u304f\u3001\u6642\u9593\u3084\u7a0e\u52d9\u5f53\u5c40\u306e\u691c\u67fb\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u6761\u4ef6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u7591\u554f\u306b\u601d\u3046\u5834\u5408\u306f\u3001\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_tien_quyet_de_duoc_nop_lai_ma_khong_gap_rac_roi_phap_ly\"><\/span><b>\u6cd5\u7684\u30c8\u30e9\u30d6\u30eb\u306a\u304f\u518d\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u518d\u63d0\u51fa\u304a\u3088\u3073\u88dc\u8db3\u7684\u306a\u7a0e\u52d9\u7533\u544a\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u7ba1\u8f44\u6a5f\u95a2\u304c\u7d0d\u7a0e\u8005\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u7a0e\u52d9\u8abf\u67fb\u307e\u305f\u306f\u67fb\u5bdf\u306e\u6c7a\u5b9a\u3092\u767a\u8868\u3059\u308b\u524d\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u624b\u7d9a\u304d\u306e\u4efb\u610f\u6027\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u4e0d\u6b63\u78ba\u306a\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8a31\u5bb9\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u306b\u7b54\u3048\u308b\u91cd\u8981\u306a\u6cd5\u7684\u5883\u754c\u7dda\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u304c\u4e88\u5b9a\u3055\u308c\u308b\u524d\u306b\u30a8\u30e9\u30fc\u304c\u767a\u898b\u3055\u308c\u4fee\u6b63\u3055\u308c\u305f\u5834\u5408\uff1a\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u3057\u3001\u884c\u653f\u4e0a\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8a31\u5bb9\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u306b\u5bfe\u3059\u308b\u7406\u60f3\u7684\u306a\u56de\u7b54\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u691c\u67fb\u307e\u305f\u306f\u76e3\u67fb\u306e\u6c7a\u5b9a\u5f8c\u306b\u518d\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\uff1a\u3053\u306e\u6642\u70b9\u3067\u306f\u3001\u518d\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\u306f\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u306e\u307f\u6271\u308f\u308c\u3001\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u81ea\u5df1\u4fee\u6b63\u306b\u306f\u3082\u306f\u3084\u6709\u52b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8aa4\u308a\u306f\u691c\u67fb\u30c1\u30fc\u30e0\u306e\u7d50\u8ad6\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u3001\u4e0d\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u7f70\u5247\u3092\u8efd\u6e1b\u3059\u308b\u4e0a\u3067\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5831\u544a\u66f8\u63d0\u51fa\u5f8c\u306b\u5b9a\u671f\u7684\u306b\u30c7\u30fc\u30bf\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u4e0d\u6b63\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u76f4\u3061\u306b\u305d\u306e\u5f71\u97ff\u7bc4\u56f2\u3092\u5224\u65ad\u3057\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u518d\u63d0\u51fa\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u306b\u306f\u660e\u78ba\u306a\u7b54\u3048\u304c\u51fa\u3066\u3044\u307e\u3059\u304c\u3001\u4e8b\u696d\u306e\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u3001\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u6c7a\u5b9a\u7684\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_lai_bao_cao_tai_chinh_co_bi_xu_phat_hanh_chinh_khong\"><\/span><b>\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3068\u3001\u884c\u653f\u4e0a\u306e\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8396\" aria-describedby=\"caption-attachment-8396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8396\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh.jpg\" alt=\"N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng v\u00e0 khi n\u1ed9p l\u1ea1i c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-khi-nop-lai-co-bi-xu-phat-hanh-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8396\" class=\"wp-caption-text\">\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u518d\u63d0\u51fa\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f\u307e\u305f\u3001\u518d\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u884c\u653f\u4e0a\u306e\u7f70\u5247\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u304c\u305d\u306e\u6c34\u6e96\u3092\u61f8\u5ff5\u3057\u3066\u3044\u308b\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phat-cham-nop-quyet-toan-thue\/\"> \u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3057\u304b\u3057\u3001\u8abf\u6574\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4f01\u696d\u306f\u7533\u544a\u671f\u9650\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3068\u3001\u7a0e\u984d\u4e0d\u8db3\u306b\u3064\u306a\u304c\u308b\u8aa4\u3063\u305f\u7533\u544a\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8aa4\u3063\u3066\u63d0\u51fa\u3057\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u8a31\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u306b\u5bfe\u3059\u308b\u7b54\u3048\u3092\u6c42\u3081\u308b\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u61f8\u5ff5\u4e8b\u9805\u3067\u3059\u3002\u518d\u63d0\u51fa\u306f\u4e0d\u6b63\u884c\u70ba\u3092\u8a8d\u3081\u3001\u7f70\u5247\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u7b54\u3048\u306f\u3001\u8aa4\u308a\u306e\u6027\u8cea\u3068\u4fee\u6b63\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_bi_xu_phat_hanh_chinh_ve_thue\"><\/span><b>\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u304a\u3088\u3073\u518d\u63d0\u51fa\u306e\u904e\u7a0b\u3067\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7a0e\u52d9\u9055\u53cd\u3067\u7f70\u305b\u3089\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u9650\u524d\u306b\u7a4d\u6975\u7684\u306b\u518d\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044: \u8aa4\u3063\u305f\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u9593\u9055\u3044\u306b\u6c17\u3065\u3044\u3066\u3001\u898f\u5b9a\u306e\u7d0d\u7a0e\u7533\u544a\u671f\u9650\u5185\u306b\u6b63\u3057\u3044\u30d0\u30fc\u30b8\u30e7\u30f3\u3092\u518d\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8aa4\u308a\u304c\u3042\u3063\u3066\u3082\u7d0d\u7a0e\u7fa9\u52d9\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u8aa4\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u3066\u3082\u3001\u518d\u63d0\u51fa\u5f8c\u3082\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8aa4\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u518d\u63d0\u51fa\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u67d4\u8edf\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\uff1a\u4f01\u696d\u304c\u8aa4\u3063\u305f\u7533\u544a\u3092\u884c\u3044\u3001\u653f\u5e9c\u306b\u7a0e\u91d1\u3092\u904e\u6255\u3044\u3057\u305f\u5834\u5408\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u3001\u4f01\u696d\u306f\u7f70\u5247\u306a\u3057\u306b\u7a0e\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u904e\u6255\u3044\u3057\u305f\u7a0e\u91d1\u3092\u6b21\u306e\u671f\u9593\u306b\u76f8\u6bba\u3059\u308b\u304b\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_co_the_bi_xu_phat_hoac_truy_thu\"><\/span><b>\u7f70\u91d1\u3084\u8cc7\u91d1\u306e\u56de\u53ce\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u3066\u63d0\u51fa\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u3001\u305d\u306e\u7d50\u679c\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\uff1a\u4f01\u696d\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u5168\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u5ef6\u6ede\u91d1\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u5ef6\u6ede\u91d1\u306f\u901a\u5e38\u3001\u6b21\u306e\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\uff1a\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d \u00d7 0.03% \u00d7 \u5ef6\u6ede\u65e5\u6570\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3092\u4e8b\u524d\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u865a\u507d\u5831\u544a\u306b\u3088\u308b\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306f\u3001\u8131\u7a0e\u884c\u70ba\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u8a08\u539f\u5247\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee441\/2018\/ND-CP<\/a><\/span><\/strong>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7f70\u5247\u306e\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u304c\u4e0d\u5b8c\u5168\u306a\u5831\u544a\u66f8\u3084\u3001\u5f62\u5f0f\u304c\u4e0d\u9069\u5207\u306a\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001500\u4e07\u30c9\u30f3\u304b\u30891000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e33\u7c3f\u3084\u4f1a\u8a08\u66f8\u985e\u306e\u6570\u5024\u3068\u4e00\u81f4\u3057\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u305f\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306f\u30011,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30892,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u507d\u9020\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306f\u30012,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u30893,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e8b\u696d\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u30c7\u30fc\u30bf\u306e\u76f8\u4e92\u691c\u8a3c\u3092\u884c\u3046\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_va_thu_tuc_nop_lai_bao_cao_tai_chinh_dung_quy_dinh\"><\/span><b>\u898f\u5236\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u304a\u3088\u3073\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8395\" aria-describedby=\"caption-attachment-8395\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8395\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh.jpg\" alt=\"N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng v\u00e0 h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-ho-so-thu-tuc-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8395\" class=\"wp-caption-text\">\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f\u307e\u305f\u3001\u305d\u306e\u969b\u306e\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3068\u5fc5\u8981\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u78ba\u306a\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u554f\u984c\u304c\u89e3\u6c7a\u3057\u305f\u3089\u3001\u4f1a\u8a08\u58eb\u306f\u8abf\u6574\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u8ca1\u52d9\u5831\u544a\u66f8\uff1a\u3053\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u306f\u3001\u6570\u5024\u3092\u4fee\u6b63\u3057\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3059\u308b\u305f\u3081\u306b\u4fee\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\uff08\u69d8\u5f0f03\/TNDN\uff09\uff1aHTKK\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4e0a\u306e\u9805\u76ee\u306b\u95a2\u3059\u308b\u88dc\u8db3\u7533\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88dc\u8db3\u7533\u544a\u66f8\u304a\u3088\u3073\u4fee\u6b63\u7533\u544a\u66f8\u306e\u8aac\u660e\uff08\u69d8\u5f0f01\/KHBS\uff09\uff1a\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u8aa4\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u91cd\u8981\u306a\u88dc\u8db3\u66f8\u985e\u3067\u3059\u3002\u5f53\u521d\u7533\u544a\u3055\u308c\u305f\u6570\u5024\u3001\u4fee\u6b63\u5f8c\u306e\u6b63\u3057\u3044\u6570\u5024\u3001\u5dee\u7570\u304c\u751f\u3058\u305f\u5177\u4f53\u7684\u306a\u7406\u7531\u3001\u7a0e\u984d\u306e\u5dee\u984d\u304a\u3088\u3073\u5ef6\u6ede\u91d1\u306a\u3069\u3001\u5185\u5bb9\u3092\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u624b\u9806\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71\uff1aHTKK\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u3001\u300c\u88dc\u8db3\u7533\u544a\u300d\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3057\u3066\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72\uff1a\u6dfb\u4ed8\u306e\u8ca1\u52d9\u8868\u306e\u30c7\u30fc\u30bf\u3092\u76f4\u63a5\u7de8\u96c6\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d73\uff1a\u30c7\u30fc\u30bf\u3092XML\u30d5\u30a1\u30a4\u30eb\u306b\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u3001\u96fb\u5b50\u7d0d\u7a0e\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d74\uff1a\u8ffd\u52a0\u8cbb\u7528\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u672a\u6255\u3044\u306e\u7a0e\u91d1\u3068\u5ef6\u6ede\u91d1\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_cho_ke_toan_khi_nop_lai_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u63d0\u51fa\u3059\u308b\u969b\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u5411\u3051\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8394\" aria-describedby=\"caption-attachment-8394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8394\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai.jpg\" alt=\"N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng v\u00e0 nh\u1eefng l\u01b0u \u00fd khi n\u1ed9p l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-va-nhung-luu-y-khi-nop-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8394\" class=\"wp-caption-text\">\u8aa4\u3063\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304b\uff1f\u307e\u305f\u3001\u518d\u63d0\u51fa\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5186\u6ed1\u306a\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u671f\u9650\uff1a\u30ec\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3059\u308b\u671f\u9650\u306f\u5fc5\u305a3\u6708\u672b\u3067\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u8b58\u5225\uff1a\u8ca1\u52d9\u8af8\u8868\u306e\u4fee\u6b63\u304a\u3088\u3073\u518d\u63d0\u51fa\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3001\u9069\u5207\u306a\u9061\u53ca\u7684\u8abf\u6574\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u865a\u507d\u8868\u793a\u306e\u898f\u6a21\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\uff1a\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4e0d\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u554f\u3044\u5408\u308f\u305b\u3066\u304d\u305f\u969b\u306b\u3001\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u78ba\u56fa\u305f\u308b\u6839\u62e0\u3068\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6574\u5408\u6027\u306e\u78ba\u8a8d\uff1a\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u540c\u671f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u6cd5\u5f8b\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3057\u307e\u3057\u3087\u3046\uff1a\u5e38\u306b\u6700\u65b0\u306e\u653f\u7b56\u3084\u898f\u5236\u3092\u76e3\u8996\u3057\u3001\u60c5\u5831\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u8aa4\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u304c\u7a4d\u6975\u7684\u306b\u8aa4\u308a\u3092\u767a\u898b\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u4fee\u6b63\u3092\u9069\u6642\u306b\u884c\u3048\u3070\u3001\u662f\u6b63\u306f\u53ef\u80fd\u3067\u3059\u3002\u9069\u6642\u306b\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u884c\u653f\u7f70\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u5ef6\u6ede\u91d1\u306a\u3069\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30fb\u4f1a\u8a08\u7ba1\u7406\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3068\u30d7\u30ed\u610f\u8b58\u3092\u793a\u3059\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u30c7\u30fc\u30bf\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u5b8c\u5168\u306a\u8a18\u9332\u306e\u7dad\u6301\u3001\u305d\u3057\u3066\u30a8\u30e9\u30fc\u304c\u767a\u898b\u3055\u308c\u6b21\u7b2c\u7a4d\u6975\u7684\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6b63\u3057\u3044\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u7684\u6a29\u5229\u3092\u4fdd\u8b77\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u640d\u5931\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u8ca1\u52d9\u5831\u544a\u3001\u7a0e\u52d9\u51e6\u7406\u3067\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u6cd5\u7684\u57fa\u6e96\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u4f1a\u8a08\u8a18\u9332\u306e\u898b\u76f4\u3057\u3084\u8abf\u6574\u306b\u95a2\u3059\u308b\u652f\u63f4\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN \u2013 Master Accountant Network \u306e\u5c02\u9580\u30c1\u30fc\u30e0\u306b\u3059\u3050\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u8cb4\u793e\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u3001\u8a73\u7d30\u304b\u3064\u6b63\u78ba\u3067\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/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><strong>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/b><\/a><\/span>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng? L\u00e0 t\u00ecnh hu\u1ed1ng kh\u00f4ng hi\u1ebfm g\u1eb7p trong m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 li\u1ec7u ph\u1ee9c t\u1ea1p. V\u1eady n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n ra sao v\u00e0 doanh nghi\u1ec7p c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh hay kh\u00f4ng? Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8392","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\/8392","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=8392"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8392\/revisions"}],"predecessor-version":[{"id":8398,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8392\/revisions\/8398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8393"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}