{"id":8007,"date":"2026-03-24T19:19:49","date_gmt":"2026-03-25T02:19:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8007"},"modified":"2026-03-24T19:19:49","modified_gmt":"2026-03-25T02:19:49","slug":"cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/","title":{"rendered":"C\u00f4ng v\u0103n 6014\/TPHCM-QLDN2 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 Thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u0103m 2026, vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c ph\u1ea3n h\u1ed3i ph\u00e1p l\u00fd t\u1eeb c\u01a1 quan thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 g\u1eedi C\u1ee5c Thu\u1ebf \u0111\u00e3 kh\u01a1i g\u1ee3i nh\u1eefng th\u1ea3o lu\u1eadn quan tr\u1ecdng v\u1ec1 gi\u1edbi h\u1ea1n th\u1eddi gian 10 n\u0103m trong vi\u1ec7c khai b\u1ed5 sung v\u00e0 x\u1eed l\u00fd c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n. D\u1ef1a tr\u00ean tinh th\u1ea7n tr\u1ea3 l\u1eddi t\u1ea1i C\u00f4ng v\u0103n 1061\/CT-CS, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Khung_phap_ly_ve_khai_bo_sung_ho_so_thue_nam_2026\" >Khung ph\u00e1p l\u00fd v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Can_cu_luat_dinh_moi_nhat\" >C\u0103n c\u1ee9 lu\u1eadt \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Quyen_tu_dieu_chinh_cua_nguoi_nop_thue\" >Quy\u1ec1n t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Quy_tac_%E2%80%9CVang%E2%80%9D_10_nam_va_Dieu_kien_khai_bo_sung\" >Quy t\u1eafc &#8220;V\u00e0ng&#8221; 10 n\u0103m v\u00e0 \u0110i\u1ec1u ki\u1ec7n khai b\u1ed5 sung<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Cach_tinh_thoi_han_10_nam_chuan_xac\" >C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n 10 n\u0103m chu\u1ea9n x\u00e1c<\/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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Dieu_kien_ve_thanh_tra_kiem_tra\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 thanh tra, ki\u1ec3m tra<\/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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Xu_ly_hoa_don_sai_sot_theo_tieu_chuan_phap_ly_2026\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo ti\u00eau chu\u1ea9n ph\u00e1p l\u00fd 2026<\/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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Bai_hoc_tu_thuc_tien_Truong_hop_Cong_ty_TNHH_Tan_Truong\" >B\u00e0i h\u1ecdc t\u1eeb th\u1ef1c ti\u1ec5n: Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH T\u1ea5n Tr\u01b0\u1eddng<\/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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Giai_phap_phong_ngua_rui_ro_cho_doanh_nghiep\" >Gi\u1ea3i ph\u00e1p ph\u00f2ng ng\u1eeba r\u1ee7i ro cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><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\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Giai_dap_thac_mac_ve_Cong_van_so_6014TPHCM-QLDN2\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Neu_doanh_nghiep_phat_hien_sai_sot_tu_12_nam_truoc_nhung_chua_bao_gio_duoc_thanh_tra_lieu_co_duoc_khai_bo_sung_khong\" >N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t t\u1eeb 12 n\u0103m tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a bao gi\u1edd \u0111\u01b0\u1ee3c thanh tra, li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Viec_khai_bo_sung_theo_Cong_van_so_6014TPHCM-QLDN2_co_lam_tang_nguy_co_bi_thanh_tra_khong\" >Vi\u1ec7c khai b\u1ed5 sung theo C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 c\u00f3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6014-tphcm-qldn2-xu-ly-hoa-don-va-thue\/#Doanh_nghiep_nen_chuan_bi_gi_neu_ho_so_dieu_chinh_roi_vao_pham_vi_cua_Cong_van_so_6014TPHCM-QLDN2\" >Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec n\u1ebfu h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh r\u01a1i v\u00e0o ph\u1ea1m vi c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_khai_bo_sung_ho_so_thue_nam_2026\"><\/span><b>Khung ph\u00e1p l\u00fd v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8010\" aria-describedby=\"caption-attachment-8010\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8010\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo C\u00f4ng v\u0103n 6014\/TPHCM-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-khai-bo-sung-ho-so-thue-theo-Cong-van-6014_TPHCM-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8010\" class=\"wp-caption-text\">Khung ph\u00e1p l\u00fd v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo C\u00f4ng v\u0103n 6014\/TPHCM-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ef1 r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ec1n l\u1ee3i m\u00e0 c\u00f2n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00eau t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c v\u0103n b\u1ea3n lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_luat_dinh_moi_nhat\"><\/span><b>C\u0103n c\u1ee9 lu\u1eadt \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecdng t\u00e2m ph\u00e1p l\u00fd hi\u1ec7n nay n\u1eb1m \u1edf \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 6 \u0110i\u1ec1u 6 Lu\u1eadt s\u1ed1 56\/2024\/QH15 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb cu\u1ed1i n\u0103m 2024). \u0110\u00e2y ch\u00ednh l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1eddi h\u1ea1n m\u00e0 C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 \u0111\u00e3 \u0111\u1ec1 c\u1eadp. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c c\u1eadp nh\u1eadt n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 khai thu\u1ebf lu\u00f4n kh\u1edbp \u0111\u00fang v\u1edbi c\u00e1c thay \u0111\u1ed5i lu\u1eadt \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_tu_dieu_chinh_cua_nguoi_nop_thue\"><\/span><b>Quy\u1ec1n t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p khai b\u1ed5 sung \u0111\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i s\u1ed1 li\u1ec7u. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u00e0y gi\u00fap \u0111\u01a1n v\u1ecb tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, mi\u1ec5n l\u00e0 thao t\u00e1c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n cho ph\u00e9p v\u00e0 tr\u01b0\u1edbc khi c\u00f3 s\u1ef1 can thi\u1ec7p tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng t\u00e1c thanh ki\u1ec3m tra. Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p v\u1edbi <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c khai b\u1ed5 sung chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_%E2%80%9CVang%E2%80%9D_10_nam_va_Dieu_kien_khai_bo_sung\"><\/span><b>Quy t\u1eafc &#8220;V\u00e0ng&#8221; 10 n\u0103m v\u00e0 \u0110i\u1ec1u ki\u1ec7n khai b\u1ed5 sung<\/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 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh trong C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 ch\u00ednh l\u00e0 m\u1ed1c th\u1eddi gian 10 n\u0103m. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u1ed1c n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn n\u1ed7 l\u1ef1c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean v\u00f4 hi\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thoi_han_10_nam_chuan_xac\"><\/span><b>C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n 10 n\u0103m chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n 10 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu sai s\u00f3t x\u1ea3y ra \u1edf k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2015 (h\u1ea1n n\u1ed9p l\u00e0 31\/03\/2016), th\u00ec quy\u1ec1n khai b\u1ed5 sung theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 s\u1ebd k\u00e9o d\u00e0i \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thanh_tra_kiem_tra\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 thanh tra, ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111ang trong qu\u00e1 tr\u00ecnh thanh tra nh\u01b0ng sai s\u00f3t n\u1eb1m ngo\u00e0i ph\u1ea1m vi\/th\u1eddi k\u1ef3 thanh tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2. \u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho c\u00e1c k\u1ef3 h\u1eadu ki\u1ec3m, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ecbnh k\u1ef3 nh\u1eb1m ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c l\u1ed7 h\u1ed5ng s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_sai_sot_theo_tieu_chuan_phap_ly_2026\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo ti\u00eau chu\u1ea9n ph\u00e1p l\u00fd 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8009\" aria-describedby=\"caption-attachment-8009\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8009\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2.jpg\" alt=\"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo ti\u00eau chu\u1ea9n C\u00f4ng v\u0103n 6014\/TPHCM-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Xu-ly-hoa-don-sai-sot-theo-tieu-chuan-Cong-van-6014_TPHCM-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8009\" class=\"wp-caption-text\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo ti\u00eau chu\u1ea9n C\u00f4ng v\u0103n 6014\/TPHCM-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 h\u00f3a \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch. C\u00e1c n\u1ed9i dung trong C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng v\u1edbi c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">: C\u1eadp nh\u1eadt quy t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-33-2025-TT-BTC-muc-thu-che-do-thu-nop-quan-ly-su-dung-phi-khai-thac-su-dung-nguon-nuoc-660173.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 33\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1ef1c thi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, m\u1ecdi sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> uy t\u00edn s\u1ebd gi\u00fap \u0111\u01a1n v\u1ecb \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi l\u00ean s\u1ed5 s\u00e1ch cu\u1ed1i n\u0103m, tu\u00e2n th\u1ee7 \u0111\u00fang gi\u1edbi h\u1ea1n 10 n\u0103m m\u00e0 C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 \u0111\u00e3 n\u00eau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bai_hoc_tu_thuc_tien_Truong_hop_Cong_ty_TNHH_Tan_Truong\"><\/span><b>B\u00e0i h\u1ecdc t\u1eeb th\u1ef1c ti\u1ec5n: Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH T\u1ea5n Tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty TNHH T\u1ea5n Tr\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u00eau trong C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 l\u00e0 l\u1eddi c\u1ea3nh t\u1ec9nh cho c\u00f4ng t\u00e1c l\u01b0u tr\u1eef d\u1eef li\u1ec7u d\u00e0i h\u1ea1n. \u0110\u01a1n v\u1ecb n\u00e0y ph\u00e1t sinh c\u00e1c v\u01b0\u1edbng m\u1eafc t\u1eeb giai \u0111o\u1ea1n n\u0103m 2009 nh\u01b0ng ch\u01b0a qua thanh tra, d\u1eabn \u0111\u1ebfn kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c l\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00fd ki\u1ebfn t\u1eeb C\u1ee5c Thu\u1ebf t\u1ea1i C\u00f4ng v\u0103n 1061\/CT-CS:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n 10 n\u0103m, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 bu\u1ed9c ph\u1ea3i d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 g\u1ed1c: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c t\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_phong_ngua_rui_ro_cho_doanh_nghiep\"><\/span><b>Gi\u1ea3i ph\u00e1p ph\u00f2ng ng\u1eeba r\u1ee7i ro cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng r\u01a1i v\u00e0o t\u00ecnh th\u1ebf &#8220;qu\u00e1 h\u1ea1n&#8221; nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2, doanh nghi\u1ec7p c\u1ea7n tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/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 \u0111\u1ecbnh k\u1ef3: Thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m tra n\u1ed9i b\u1ed9 m\u1ed7i 2-3 n\u0103m \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t s\u1edbm, \u0111\u1ea3m b\u1ea3o v\u1eabn n\u1eb1m trong khung 10 n\u0103m b\u1ea3o h\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed chu\u1ea9n h\u00f3a: H\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n v\u00e0 kh\u1ea3 n\u0103ng truy xu\u1ea5t trong \u00edt nh\u1ea5t m\u1ed9t th\u1eadp k\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ch\u1eb7t ch\u1ebd: Khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2, m\u1ecdi s\u1ed1 li\u1ec7u b\u1ed5 sung ph\u1ea3i \u0111i k\u00e8m v\u1edbi b\u1eb1ng ch\u1ee9ng logic v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf t\u1eeb h\u1ec7 th\u1ed1ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"> <span style=\"font-weight: 400;\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u0111\u1ee7 n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh th\u00f4ng qua vi\u1ec7c t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u0111\u1ee7 n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh th\u00f4ng qua vi\u1ec7c t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi. Trong k\u1ef7 nguy\u00ean qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 h\u00f3a n\u0103m 2026, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n s\u1ebd t\u1ea1o d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc, gi\u00fap \u0111\u01a1n v\u1ecb t\u1ef1 tin h\u01a1n tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf trong t\u01b0\u01a1ng lai.<\/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;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a> <span style=\"font-weight: 400;\">\u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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_Cong_van_so_6014TPHCM-QLDN2\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_phat_hien_sai_sot_tu_12_nam_truoc_nhung_chua_bao_gio_duoc_thanh_tra_lieu_co_duoc_khai_bo_sung_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t t\u1eeb 12 n\u0103m tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a bao gi\u1edd \u0111\u01b0\u1ee3c thanh tra, li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb C\u1ee5c Thu\u1ebf, n\u1ebfu \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n khai b\u1ed5 sung tr\u00ean h\u1ec7 th\u1ed1ng. Tuy nhi\u00ean, c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u0111\u1ec3 gi\u1ea3i tr\u00ecnh s\u1ed1 d\u01b0 li\u00ean \u0111\u1edbi n\u1ebfu c\u00f3 y\u00eau c\u1ea7u.                    <\/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=\"Viec_khai_bo_sung_theo_Cong_van_so_6014TPHCM-QLDN2_co_lam_tang_nguy_co_bi_thanh_tra_khong\"><\/span>Vi\u1ec7c khai b\u1ed5 sung theo C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 c\u00f3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra 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 ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p. Th\u1ef1c t\u1ebf, t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c sai s\u00f3t tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra th\u01b0\u1eddng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng v\u00e0 th\u1ec3 hi\u1ec7n t\u00ednh tu\u00e2n th\u1ee7 t\u1ed1t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_chuan_bi_gi_neu_ho_so_dieu_chinh_roi_vao_pham_vi_cua_Cong_van_so_6014TPHCM-QLDN2\"><\/span>Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec n\u1ebfu h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh r\u01a1i v\u00e0o ph\u1ea1m vi c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m: T\u1edd khai b\u1ed5 sung, b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t t\u1eeb 12 n\u0103m tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a bao gi\u1edd \u0111\u01b0\u1ee3c thanh tra, li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 6014\/TPHCM-QLDN2 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb C\u1ee5c Thu\u1ebf, n\u1ebfu \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n quy\u1ec1n khai b\u1ed5 sung tr\u00ean h\u1ec7 th\u1ed1ng. 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