{"id":8103,"date":"2026-04-03T00:16:57","date_gmt":"2026-04-03T07:16:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8103"},"modified":"2026-04-03T00:16:57","modified_gmt":"2026-04-03T07:16:57","slug":"ke-khai-bo-sung-tren-thue-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/","title":{"rendered":"\ucd5c\uc2e0 \uc804\uc790 \uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uc744 \uc774\uc6a9\ud55c \ucd94\uac00 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai b\u1ed5 sung tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n t\u1edd khai \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t nh\u01b0 thi\u1ebfu h\u00f3a \u0111\u01a1n, sai doanh thu, nh\u1ea7m ch\u1ec9 ti\u00eau ho\u1eb7c k\u00ea sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. N\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 k\u1ecbp th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng khi c\u01a1 quan thu\u1ebf thanh tra.<\/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\/ke-khai-bo-sung-tren-thue-dien-tu\/#Quy_dinh_ve_thoi_han_va_dieu_kien_ke_khai_bo_sung\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00ea 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-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Thoi_han_thuc_hien_ke_khai_bo_sung_tren_thue_dien_tu\" >Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Dieu_kien_ap_dung_ke_khai_bo_sung_tren_thue_dien_tu\" >\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/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\/ke-khai-bo-sung-tren-thue-dien-tu\/#Ho_so_can_chuan_bi\" >H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Quy_trinh_thuc_hien_ke_khai_bo_sung_tren_thue_dien_tu\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Buoc_1_Dang_nhap_he_thong\" >B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng<\/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\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Buoc_2_Chon_to_khai_can_bo_sung\" >B\u01b0\u1edbc 2: Ch\u1ecdn t\u1edd khai c\u1ea7n b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Buoc_3_Nhap_so_lieu_dieu_chinh\" >B\u01b0\u1edbc 3: Nh\u1eadp s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Buoc_4_Lap_mau_01KHBS\" >B\u01b0\u1edbc 4: L\u1eadp m\u1eabu 01\/KHBS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Buoc_5_Ky_so_va_nop_ho_so\" >B\u01b0\u1edbc 5: K\u00fd s\u1ed1 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Neu_ke_khai_bo_sung_lam_tang_so_thue_phai_nop_thi_sao\" >N\u1ebfu k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec sao?<\/a><\/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\/ke-khai-bo-sung-tren-thue-dien-tu\/#Mot_so_loi_thuong_gap_khi_ke_khai_bo_sung_tren_thue_dien_tu\" >M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/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\/ke-khai-bo-sung-tren-thue-dien-tu\/#Luu_y_quan_trong_khi_ke_khai_bo_sung_tren_thue_dien_tu\" >L\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Cau_hoi_thuong_gap_ve_ke_khai_bo_sung_tren_thue_dien_tu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Ke_khai_bo_sung_co_bi_phat_khong\" >K\u00ea khai b\u1ed5 sung c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Co_the_ke_khai_bo_sung_nhieu_lan_cho_cung_mot_ky_thue_khong\" >C\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3 thu\u1ebf kh\u00f4ng?<\/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\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Sau_khi_co_quan_thue_gui_thong_bao_kiem_tra_thi_con_duoc_ke_khai_bo_sung_khong\" >Sau khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o ki\u1ec3m tra th\u00ec c\u00f2n \u0111\u01b0\u1ee3c k\u00ea 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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Ke_khai_bo_sung_co_can_nop_lai_toan_bo_to_khai_khong\" >K\u00ea khai b\u1ed5 sung c\u00f3 c\u1ea7n n\u1ed9p l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Truong_hop_khai_bo_sung_lam_giam_so_thue_phai_nop_thi_xu_ly_the_nao\" >Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#He_thong_bao_to_khai_da_ton_tai_khi_nop_bo_sung_thi_xu_ly_the_nao\" >H\u1ec7 th\u1ed1ng b\u00e1o t\u1edd khai \u0111\u00e3 t\u1ed3n t\u1ea1i khi n\u1ed9p b\u1ed5 sung th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Khong_nop_mau_01KHBS_co_duoc_chap_nhan_ho_so_khong\" >Kh\u00f4ng n\u1ed9p m\u1eabu 01\/KHBS c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 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\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Ke_khai_bo_sung_tren_HTKK_roi_co_can_thuc_hien_lai_tren_cong_Thue_dien_tu_khong\" >K\u00ea khai b\u1ed5 sung tr\u00ean HTKK r\u1ed3i c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea1i tr\u00ean c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed 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\/ko\/ke-khai-bo-sung-tren-thue-dien-tu\/#Thoi_han_ke_khai_bo_sung_hien_nay_la_bao_lau\" >Th\u1eddi h\u1ea1n k\u00ea khai b\u1ed5 sung hi\u1ec7n nay l\u00e0 bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_va_dieu_kien_ke_khai_bo_sung\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8106\" aria-describedby=\"caption-attachment-8106\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8106\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-ve-thoi-han-va-dieu-kien-ke-khai-bo-sung-tren-thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8106\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a><\/span><\/strong> v\u00e0 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i b\u1ed5 sung (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025), quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c khai b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_thuc_hien_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t.<\/span><\/p>\n<blockquote><p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, th\u1eddi h\u1ea1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m xu\u1ed1ng c\u00f2n 5 n\u0103m.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai g\u1ed1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf th\u00e1ng: Ch\u1eadm nh\u1ea5t ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf qu\u00fd: Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 (doanh nghi\u1ec7p) ho\u1eb7c th\u00e1ng th\u1ee9 4 (c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n) k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi ho\u1eb7c th\u1eddi k\u1ef3 \u0111\u00e3 thanh tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p khai b\u1ed5 sung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi\"><\/span><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1ch k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed di\u1ec5n ra thu\u1eadn l\u1ee3i, b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i c\u1ed5ng thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 (USB Token) c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft: T\u1edd khai b\u1ed5 sung (M\u1eabu 01\/KHBS),B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (M\u1eabu 01-1\/KHBS) v\u00e0 H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t \u0111\u1ec3 tr\u00e1nh l\u1ed7i bi\u1ec3u m\u1eabu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u thao t\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i t\u1edd khai g\u1ed1c, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan. Sau khi \u0111\u00e3 s\u1eb5n s\u00e0ng, b\u1ea1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1ch k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed theo c\u00e1c b\u01b0\u1edbc chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong\"><\/span><b>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Truy c\u1eadp c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: thuedientu.gdt.gov.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: canhan.gdt.gov.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau \u0111\u00f3 \u0111\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eadt kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chon_to_khai_can_bo_sung\"><\/span><b>B\u01b0\u1edbc 2: Ch\u1ecdn t\u1edd khai c\u1ea7n b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i menu, ch\u1ecdn \u201cKhai thu\u1ebf\u201d, sau \u0111\u00f3 \u201cK\u00ea khai tr\u1ef1c tuy\u1ebfn\u201d v\u00e0 ch\u1ecdn \u201cT\u1edd khai b\u1ed5 sung\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn lo\u1ea1i thu\u1ebf c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh: GTGT, TNCN, TNDN\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang 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;\">Ch\u1ecdn t\u1edd khai g\u1ed1c \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_so_lieu_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 3: Nh\u1eadp s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb l\u1ea1i t\u1edd khai g\u1ed1c. B\u1ea1n c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda l\u1ea1i ch\u1ec9 ti\u00eau b\u1ecb sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp \u0111\u00fang s\u1ed1 li\u1ec7u sau \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi r\u00f5 l\u00fd do khai b\u1ed5 sung, v\u00ed d\u1ee5 nh\u01b0 l\u00e0 b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, k\u00ea nh\u1ea7m doanh thu \u0111\u1ea7u ra ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh, t\u1ea3i l\u00ean k\u00e8m theo:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea chi ti\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_mau_01KHBS\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp m\u1eabu 01\/KHBS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 sinh:<\/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 ch\u00eanh l\u1ec7ch 01\/KHBS.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea1n c\u1ea7n ki\u1ec3m tra k\u1ef9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf t\u0103ng ho\u1eb7c gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai c\u0169 v\u00e0 m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Ky_so_va_nop_ho_so\"><\/span><b>B\u01b0\u1edbc 5: K\u00fd s\u1ed1 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u201cK\u00fd v\u00e0 n\u1ed9p\u201d, c\u1eafm USB Token \u0111\u1ec3 k\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi g\u1eedi th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1. H\u00e3y t\u1ea3i v\u00e0 l\u01b0u l\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o n\u1ed9p th\u00e0nh c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File PDF\/XML c\u1ee7a t\u1edd khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu 01\/KHBS \u0111\u00e3 k\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_ke_khai_bo_sung_lam_tang_so_thue_phai_nop_thi_sao\"><\/span><b>N\u1ebfu k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi k\u00ea khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u1ea1n c\u1ea7n n\u1ed9p ngay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf c\u00f2n thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p c\u1ee7a t\u1edd khai g\u1ed1c \u0111\u1ebfn ng\u00e0y th\u1ef1c t\u1ebf n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p hi\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: N\u1ebfu b\u1ed5 sung l\u00e0m t\u0103ng 10 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf v\u00e0 b\u1ea1n n\u1ed9p ch\u1eadm 30 ng\u00e0y th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0:<\/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 = 10.000.000 x 0.03% = 90.000 VN\u0110<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u1ea7n ph\u1ea3i n\u1ed9p th\u00eam 90.000 VN\u0110 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_loi_thuong_gap_khi_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8105\" aria-describedby=\"caption-attachment-8105\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8105\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu.jpg\" alt=\"M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Mot-so-loi-thuong-gap-khi-ke-khai-bo-sung-tren-thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8105\" class=\"wp-caption-text\">M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng sai s\u00f3t d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n c\u00e1ch k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed. Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh b\u1ecb h\u1ed3 s\u01a1 tr\u1ea3 v\u1ec1, ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn sai k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai b\u1ed5 sung nh\u1ea7m lo\u1ea1i thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00ednh k\u00e8m b\u1ea3n gi\u1ea3i tr\u00ecnh ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng HTKK phi\u00ean b\u1ea3n c\u0169 khi\u1ebfn m\u1eabu 01\/KHBS kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 n\u1ed9p t\u1edd khai b\u1ed5 sung nh\u01b0ng qu\u00ean n\u1ed9p s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1 kh\u00f4ng th\u00e0nh c\u00f4ng do Token h\u1ebft h\u1ea1n ho\u1eb7c tr\u00ecnh duy\u1ec7t ch\u01b0a c\u00e0i plugin.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn v\u00e0 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n \u0111\u1ed1i chi\u1ebfu gi\u1eefa t\u1edd khai c\u0169 v\u00e0 t\u1edd khai m\u1edbi tr\u01b0\u1edbc khi g\u1eedi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb b\u1ecb thanh tra, c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, th\u1eddi h\u1ea1n khai b\u1ed5 sung ch\u1ec9 c\u00f2n 5 n\u0103m n\u00ean doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t s\u1edbm c\u00e1c k\u1ef3 c\u0169 c\u00f2n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai b\u1ed5 sung, 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 v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, x\u1eed l\u00fd s\u1ed1 li\u1ec7u v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/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;\">K\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd sai s\u00f3t sau khi n\u1ed9p t\u1edd khai m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, h\u1ea1n ch\u1ebf ti\u1ec1n ph\u1ea1t v\u00e0 gi\u1ea3m r\u1ee7i ro khi thanh tra, ki\u1ec3m tra. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u00fang m\u1eabu bi\u1ec3u v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh di\u1ec5n ra nhanh ch\u00f3ng, thu\u1eadn l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u, l\u1eadp m\u1eabu 01\/KHBS ho\u1eb7c x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu\u1ebf ph\u00e1t sinh, vi\u1ec7c tham v\u1ea5n t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean Thu\u1ebf &#8211; K\u1ebf to\u00e1n &#8211; Ki\u1ec3m to\u00e1n uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><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=\"Cau_hoi_thuong_gap_ve_ke_khai_bo_sung_tren_thue_dien_tu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai b\u1ed5 sung tr\u00ean thu\u1ebf \u0111i\u1ec7n t\u1eed<\/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=\"Ke_khai_bo_sung_co_bi_phat_khong\"><\/span>K\u00ea khai b\u1ed5 sung c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung \u0111\u1ec1u b\u1ecb ph\u1ea1t. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u00ec th\u01b0\u1eddng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai. Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_ke_khai_bo_sung_nhieu_lan_cho_cung_mot_ky_thue_khong\"><\/span>C\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3 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\tC\u00f3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t. Tuy nhi\u00ean, l\u1ea7n b\u1ed5 sung sau ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u1edf l\u1ea7n b\u1ed5 sung g\u1ea7n nh\u1ea5t, kh\u00f4ng quay l\u1ea1i s\u1ed1 li\u1ec7u c\u1ee7a t\u1edd khai g\u1ed1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_khi_co_quan_thue_gui_thong_bao_kiem_tra_thi_con_duoc_ke_khai_bo_sung_khong\"><\/span>Sau khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o ki\u1ec3m tra th\u00ec c\u00f2n \u0111\u01b0\u1ee3c k\u00ea 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\tNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. N\u1ebfu quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung ho\u1eb7c k\u1ef3 thu\u1ebf kh\u00f4ng thu\u1ed9c ph\u1ea1m vi ki\u1ec3m tra.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_khai_bo_sung_co_can_nop_lai_toan_bo_to_khai_khong\"><\/span>K\u00ea khai b\u1ed5 sung c\u00f3 c\u1ea7n n\u1ed9p l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai 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. Khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, h\u1ec7 th\u1ed1ng s\u1ebd y\u00eau c\u1ea7u l\u1eadp l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t sinh sai s\u00f3t, trong \u0111\u00f3 ch\u1ec9 ti\u00eau \u0111\u00fang s\u1ebd gi\u1eef nguy\u00ean, c\u00f2n ch\u1ec9 ti\u00eau sai s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. \u0110\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p k\u00e8m m\u1eabu 01\/KHBS \u0111\u1ec3 gi\u1ea3i tr\u00ecnh ph\u1ea7n ch\u00eanh l\u1ec7ch.                    <\/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=\"Truong_hop_khai_bo_sung_lam_giam_so_thue_phai_nop_thi_xu_ly_the_nao\"><\/span>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu vi\u1ec7c b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n 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=\"He_thong_bao_to_khai_da_ton_tai_khi_nop_bo_sung_thi_xu_ly_the_nao\"><\/span>H\u1ec7 th\u1ed1ng b\u00e1o t\u1edd khai \u0111\u00e3 t\u1ed3n t\u1ea1i khi n\u1ed9p b\u1ed5 sung th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tL\u1ed7i n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi doanh nghi\u1ec7p ch\u1ecdn nh\u1ea7m ch\u1ee9c n\u0103ng n\u1ed9p t\u1edd khai m\u1edbi thay v\u00ec t\u1edd khai b\u1ed5 sung, ho\u1eb7c ch\u1ecdn sai k\u1ef3 t\u00ednh thu\u1ebf. H\u00e3y quay l\u1ea1i m\u1ee5c K\u00ea khai b\u1ed5 sung, ch\u1ecdn \u0111\u00fang k\u1ef3 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 r\u1ed3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.                    <\/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=\"Khong_nop_mau_01KHBS_co_duoc_chap_nhan_ho_so_khong\"><\/span>Kh\u00f4ng n\u1ed9p m\u1eabu 01\/KHBS c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 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. M\u1eabu 01\/KHBS l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c \u0111\u1ec3 gi\u1ea3i tr\u00ecnh nguy\u00ean nh\u00e2n v\u00e0 s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai c\u0169 v\u00e0 t\u1edd khai b\u1ed5 sung. N\u1ebfu thi\u1ebfu m\u1eabu n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i ho\u1eb7c y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1.                    <\/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=\"Ke_khai_bo_sung_tren_HTKK_roi_co_can_thuc_hien_lai_tren_cong_Thue_dien_tu_khong\"><\/span>K\u00ea khai b\u1ed5 sung tr\u00ean HTKK r\u1ed3i c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea1i tr\u00ean c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed 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. HTKK ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 l\u1eadp t\u1edd khai. Sau khi k\u1ebft xu\u1ea5t file XML t\u1eeb HTKK, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u0103ng nh\u1eadp v\u00e0o c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ea3i file l\u00ean, k\u00fd s\u1ed1 v\u00e0 g\u1eedi ch\u00ednh th\u1ee9c cho c\u01a1 quan thu\u1ebf.                    <\/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=\"Thoi_han_ke_khai_bo_sung_hien_nay_la_bao_lau\"><\/span>Th\u1eddi h\u1ea1n k\u00ea khai b\u1ed5 sung hi\u1ec7n nay l\u00e0 bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t. Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/07\/2026, th\u1eddi h\u1ea1n n\u00e0y s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 5 n\u0103m, v\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t s\u1edbm c\u00e1c k\u1ef3 c\u0169 \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh.                    <\/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\": \"K\u00ea khai b\u1ed5 sung c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung \u0111\u1ec1u b\u1ecb ph\u1ea1t. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u00ec th\u01b0\u1eddng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai. Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t k\u1ef3 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\": \"C\u00f3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t. Tuy nhi\u00ean, l\u1ea7n b\u1ed5 sung sau ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u1edf l\u1ea7n b\u1ed5 sung g\u1ea7n nh\u1ea5t, kh\u00f4ng quay l\u1ea1i s\u1ed1 li\u1ec7u c\u1ee7a t\u1edd khai g\u1ed1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sau khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o ki\u1ec3m tra th\u00ec c\u00f2n \u0111\u01b0\u1ee3c k\u00ea 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\": \"Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. N\u1ebfu quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung ho\u1eb7c k\u1ef3 thu\u1ebf kh\u00f4ng thu\u1ed9c ph\u1ea1m vi ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u00ea khai b\u1ed5 sung c\u00f3 c\u1ea7n n\u1ed9p l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai 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. Khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, h\u1ec7 th\u1ed1ng s\u1ebd y\u00eau c\u1ea7u l\u1eadp l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t sinh sai s\u00f3t, trong \u0111\u00f3 ch\u1ec9 ti\u00eau \u0111\u00fang s\u1ebd gi\u1eef nguy\u00ean, c\u00f2n ch\u1ec9 ti\u00eau sai s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. \u0110\u1ed3ng th\u1eddi ph\u1ea3i n\u1ed9p k\u00e8m m\u1eabu 01\/KHBS \u0111\u1ec3 gi\u1ea3i tr\u00ecnh ph\u1ea7n ch\u00eanh l\u1ec7ch.\"\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\": \"Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu vi\u1ec7c b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n 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\": \"H\u1ec7 th\u1ed1ng b\u00e1o t\u1edd khai \u0111\u00e3 t\u1ed3n t\u1ea1i khi n\u1ed9p b\u1ed5 sung th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"L\u1ed7i n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi doanh nghi\u1ec7p ch\u1ecdn nh\u1ea7m ch\u1ee9c n\u0103ng n\u1ed9p t\u1edd khai m\u1edbi thay v\u00ec t\u1edd khai b\u1ed5 sung, ho\u1eb7c ch\u1ecdn sai k\u1ef3 t\u00ednh thu\u1ebf. H\u00e3y quay l\u1ea1i m\u1ee5c K\u00ea khai b\u1ed5 sung, ch\u1ecdn \u0111\u00fang k\u1ef3 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 r\u1ed3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.\"\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\": \"Kh\u00f4ng n\u1ed9p m\u1eabu 01\/KHBS c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 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. M\u1eabu 01\/KHBS l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c \u0111\u1ec3 gi\u1ea3i tr\u00ecnh nguy\u00ean nh\u00e2n v\u00e0 s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai c\u0169 v\u00e0 t\u1edd khai b\u1ed5 sung. N\u1ebfu thi\u1ebfu m\u1eabu n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i ho\u1eb7c y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1.\"\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\": \"K\u00ea khai b\u1ed5 sung tr\u00ean HTKK r\u1ed3i c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea1i tr\u00ean c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed 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. HTKK ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 l\u1eadp t\u1edd khai. Sau khi k\u1ebft xu\u1ea5t file XML t\u1eeb HTKK, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u0103ng nh\u1eadp v\u00e0o c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ea3i file l\u00ean, k\u00fd s\u1ed1 v\u00e0 g\u1eedi ch\u00ednh th\u1ee9c cho c\u01a1 quan thu\u1ebf.\"\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\": \"Th\u1eddi h\u1ea1n k\u00ea khai b\u1ed5 sung hi\u1ec7n nay l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t. Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/07\/2026, th\u1eddi h\u1ea1n n\u00e0y s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 5 n\u0103m, v\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t s\u1edbm c\u00e1c k\u1ef3 c\u0169 \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh.\"\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>Vi\u1ec7c k\u00ea khai b\u1ed5 sung tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n t\u1edd khai \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t nh\u01b0 thi\u1ebfu h\u00f3a \u0111\u01a1n, sai doanh thu, nh\u1ea7m ch\u1ec9 ti\u00eau ho\u1eb7c k\u00ea sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. N\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 k\u1ecbp th\u1eddi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=8103"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8103\/revisions"}],"predecessor-version":[{"id":8107,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8103\/revisions\/8107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8104"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}