{"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\/ko\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/","title":{"rendered":"\uc798\ubabb \uc81c\ucd9c\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \ub2e4\uc2dc \uc81c\ucd9c\ud560 \uc218 \uc788\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 k\u1ebf to\u00e1n doanh nghi\u1ec7p hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 ph\u00e1t sinh, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.\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\">\uc0c9\uc778<\/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;\">\ube44\ub140\uc7a5<\/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\/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\" >Th\u1ef1c tr\u1ea1ng n\u1ed9p \u0111\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 k\u1ecbp h\u1ea1n v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n<\/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\/ko\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Vay_nop_bao_cao_tai_chinh_sai_co_duoc_nop_lai_khong\" >V\u1eady n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/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\" >\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i m\u00e0 kh\u00f4ng g\u1eb7p r\u1eafc r\u1ed1i ph\u00e1p l\u00fd<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Nop_lai_bao_cao_tai_chinh_co_bi_xu_phat_hanh_chinh_khong\" >N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Truong_hop_khong_bi_xu_phat_hanh_chinh_ve_thue\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Truong_hop_co_the_bi_xu_phat_hoac_truy_thu\" >Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c truy thu<\/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\/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\" >H\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Nhung_luu_y_cho_ke_toan_khi_nop_lai_bao_cao_tai_chinh\" >Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n khi n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>Th\u1ef1c tr\u1ea1ng n\u1ed9p \u0111\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 k\u1ecbp h\u1ea1n v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 chi\u1ebfc g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb. M\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n sai l\u1ec7ch thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN), g\u00e2y th\u1ea5t tho\u00e1t cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u00e0m m\u1ea5t quy\u1ec1n l\u1ee3i c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u \u0111\u00e3 tr\u1edf n\u00ean ch\u1eb7t ch\u1ebd h\u01a1n nh\u1edd h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh. Tuy nhi\u00ean, sai l\u1ec7ch v\u1eabn c\u00f3 th\u1ec3 x\u1ea3y ra do l\u1ed7i nh\u1eadp li\u1ec7u, hi\u1ec3u sai ch\u00ednh s\u00e1ch thu\u1ebf ho\u1eb7c do s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng. Khi \u0111\u00f3, c\u00e2u h\u1ecfi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m c\u1ee7a s\u1ef1 ch\u00fa \u00fd. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng l\u00fang t\u00fang, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u1ec3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung ho\u1eb7c kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c sai s\u00f3t. Th\u1ef1c t\u1ebf, vi\u1ec7c th\u1ea5u hi\u1ec3u quy tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p qu\u00e1 r\u1ed1i ren v\u00e0 kh\u00f4ng bi\u1ebft b\u1eaft \u0111\u1ea7u \u0111i\u1ec1u ch\u1ec9nh t\u1eeb \u0111\u00e2u. Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-lam-lai-so-sach-ke-toan\/\">\ud68c\uacc4 \uae30\ub85d \uc7ac\uad6c\uc131 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p l\u1ea1i<\/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>V\u1eady n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi ph\u00e1t hi\u1ec7n sai s\u00f3t. \u0110\u00e2y l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c l\u1ed7i kh\u00e1ch quan ho\u1eb7c ch\u1ee7 quan trong qu\u00e1 tr\u00ecnh k\u00ea khai. Vi\u1ec7c cho ph\u00e9p n\u00e0y ph\u1ea3n \u00e1nh tinh th\u1ea7n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. Tuy nhi\u00ean, quy\u1ec1n s\u1eeda sai n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 v\u00f4 h\u1ea1n m\u00e0 b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1eb7t th\u1eddi gian v\u00e0 tr\u1ea1ng th\u00e1i ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang t\u1ef1 h\u1ecfi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng, h\u00e3y nh\u1edb r\u1eb1ng ch\u00eca kh\u00f3a n\u1eb1m \u1edf t\u00ednh k\u1ecbp th\u1eddi.<\/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>\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i m\u00e0 kh\u00f4ng g\u1eb7p r\u1eafc r\u1ed1i ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u00e2y l\u00e0 ranh gi\u1edbi ph\u00e1p l\u00fd quan tr\u1ecdng tr\u1ea3 l\u1eddi cho vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng m\u00e0 v\u1eabn gi\u1eef \u0111\u01b0\u1ee3c t\u00ednh t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 n\u1ed9p l\u1ea1i tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra: Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. \u0110\u00e2y l\u00e0 c\u00e2u tr\u1ea3 l\u1eddi l\u00fd t\u01b0\u1edfng nh\u1ea5t cho th\u1eafc m\u1eafc n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu n\u1ed9p l\u1ea1i sau khi \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra: Vi\u1ec7c n\u1ed9p l\u1ea1i l\u00fac n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u1ed3 s\u01a1 tham kh\u1ea3o, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 tr\u00e1nh ph\u1ea1t. C\u00e1c sai s\u00f3t s\u1ebd b\u1ecb x\u1eed l\u00fd theo k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n thanh tra, v\u00e0 l\u00fac n\u00e0y c\u00e2u h\u1ecfi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng kh\u00f4ng c\u00f2n mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch gi\u1ea3m ph\u1ea1t cho doanh nghi\u1ec7p n\u1eefa.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, vi\u1ec7c th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u sau khi n\u1ed9p b\u00e1o c\u00e1o l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Ngay khi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ngay m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c n\u1ed9p l\u1ea1i c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t. V\u1ea5n \u0111\u1ec1 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng \u0111\u00e3 c\u00f3 l\u1eddi gi\u1ea3i r\u00f5 r\u00e0ng nh\u01b0ng t\u00ednh k\u1ecbp th\u1eddi ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 an to\u00e0n c\u1ee7a doanh nghi\u1ec7p.<\/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>N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng?<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p lo s\u1ee3 v\u1ec1 m\u1ee9c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phat-cham-nop-quyet-toan-thue\/\"> \uc138\uae08 \uc2e0\uace0\uc11c \uae30\ud55c \ub0b4 \uc81c\ucd9c\uc5d0 \ub300\ud55c \ubc8c\uae08.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ph\u1ea1t do khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n n\u1ed9i dung m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi t\u00ecm ki\u1ebfm l\u1eddi gi\u1ea3i cho vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng. Vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c th\u1eeba nh\u1eadn sai ph\u1ea1m v\u00e0 ch\u1ecbu ph\u1ea1t? C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t c\u1ee7a sai s\u00f3t v\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/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>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p l\u1ea1i tr\u01b0\u1edbc h\u1ea1n: N\u1ebfu b\u1ea1n n\u1ed9p b\u00e1o c\u00e1o sai nh\u01b0ng ph\u00e1t hi\u1ec7n v\u00e0 n\u1ed9p l\u1ea1i b\u1ea3n \u0111\u00fang ngay trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf: B\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai nh\u01b0ng sau khi n\u1ed9p l\u1ea1i, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u1eabn gi\u1eef nguy\u00ean. \u0110i\u1ec1u n\u00e0y minh ch\u1ee9ng cho 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 m\u1ed9t c\u01a1 ch\u1ebf linh ho\u1ea1t c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai sai d\u1eabn \u0111\u1ebfn n\u1ed9p d\u01b0 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch. Sau khi th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf, ho\u00e0n to\u00e0n kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u00e0 c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/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>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c truy thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh khi c\u00e2u h\u1ecfi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u thu\u1ebf th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: Ngo\u00e0i vi\u1ec7c ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p. Theo quy \u0111\u1ecbnh, ti\u1ec1n ch\u1eadm n\u1ed9p th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: S\u1ed1 thu\u1ebf thi\u1ebfu n\u1ed9p thi\u1ebfu x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fac n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1n ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 k\u1ebf to\u00e1n ngay c\u1ea3 khi kh\u00f4ng l\u00e0m sai l\u1ec7ch ti\u1ec1n thu\u1ebf, n\u1ebfu vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vi ph\u1ea1m c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i <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\">\ubc95\ub839 41\/2018\/ND-CP<\/a><\/span><\/strong>, doanh nghi\u1ec7p v\u1eabn \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro x\u1eed ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111 \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung ho\u1eb7c sai m\u1eabu bi\u1ec3u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 10.000.000\u0111 \u0111\u1ebfn 20.000.000\u0111 \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 20.000.000\u0111 \u0111\u1ebfn 30.000.000\u0111 \u0111\u1ed1i v\u1edbi h\u00e0nh vi gi\u1ea3 m\u1ea1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng theo quy \u0111\u1ecbnh l\u00e0 c\u00f3 nh\u01b0ng h\u00e3y chu\u1ea9n b\u1ecb t\u00e2m th\u1ebf \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh trung th\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/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>H\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c th\u1eafc m\u1eafc n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi: B\u1ea3n \u0111\u00e3 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u \u0111\u00fang \u0111\u1ec3 ho\u00e0n t\u1ea5t quy tr\u00ecnh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN): Khai b\u1ed5 sung ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu 01\/KHBS): T\u00e0i li\u1ec7u minh ch\u1ee9ng quan tr\u1ecdng khi doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai, c\u1ea7n gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c n\u1ed9i dung nh\u01b0 s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai ban \u0111\u1ea7u, s\u1ed1 li\u1ec7u \u0111\u00fang sau khi \u0111i\u1ec1u ch\u1ec9nh, l\u00fd do d\u1eabn \u0111\u1ebfn s\u1ef1 sai l\u1ec7ch c\u1ee5 th\u1ec3 v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK, ch\u1ecdn m\u1ee5c &#8220;Khai b\u1ed5 sung&#8221; \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u1ea3ng bi\u1ec3u t\u00e0i ch\u00ednh \u0111\u00ednh k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ra file XML v\u00e0 n\u1ed9p qua c\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: N\u1ed9p s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed.<\/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>Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n khi n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra su\u00f4n s\u1ebb, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n: Lu\u00f4n ghi nh\u1edb m\u1ed1c th\u1eddi gian cu\u1ed1i th\u00e1ng 3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t sai s\u00f3t tr\u1ecdng y\u1ebfu: X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c \u0111\u1ed9 \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ph\u00f9 h\u1ee3p khi quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef bi\u00ean b\u1ea3n n\u1ed9i b\u1ed9: T\u1ea1o c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh v\u1eefng ch\u1eafc khi c\u01a1 quan thu\u1ebf truy v\u1ea5n v\u1ec1 vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh logic: \u0110\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9 gi\u1eefa B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 K\u1ebft qu\u1ea3 kinh doanh sau khi th\u1ef1c hi\u1ec7n thao t\u00e1c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt lu\u1eadt m\u1edbi: Lu\u00f4n theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch, quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i n\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c b\u1ed5 sung k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf hay t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t. Hi\u1ec3u \u0111\u00fang quy tr\u00ecnh n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh nh\u1eefng t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u0111\u00fang chu\u1ea9n ph\u00e1p l\u00fd, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/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\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\ub808 \ud638\uc559 \ud22c\uc60c<\/b><\/a><\/span>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/8392","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=8392"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8392\/revisions"}],"predecessor-version":[{"id":8398,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8392\/revisions\/8398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8393"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}