{"id":8404,"date":"2026-05-04T16:50:46","date_gmt":"2026-05-04T09:50:46","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8404"},"modified":"2026-05-04T16:50:46","modified_gmt":"2026-05-04T09:50:46","slug":"khi-nao-phai-nop-lai-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/","title":{"rendered":"Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh? H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t k\u1ebf to\u00e1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1eb7c bi\u1ec7t quan t\u00e2m, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t trong n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong ghi nh\u1eadn doanh thu, chi ph\u00ed hay ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i ro truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/huong-dan-thuc-hien-chuan-muc-ke-toan-so-29-thay-doi-chinh-sach-ke-toan-uoc-tinh-ke-toan-sai-sot-3643.html\" target=\"_blank\" rel=\"noopener\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (VAS 29), vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch m\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00f2n b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed3i t\u1ed1. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1ch ph\u00e2n lo\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd \u0111\u00fang chu\u1ea9n \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 thu\u1ebf.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Ban_chat_cua_sai_sot_ke_toan_Hieu_dung_de_lam_dung\" >B\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t k\u1ebf to\u00e1n: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 l\u00e0m \u0111\u00fang<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Nhom_nguyen_nhan_cot_loi_dan_toi_sai_sot\" >Nh\u00f3m nguy\u00ean nh\u00e2n c\u1ed1t l\u00f5i d\u1eabn t\u1edbi sai s\u00f3t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Phan_loai_sai_sot_ke_toan_Can_cu_quyet_dinh_dieu_chinh\" >Ph\u00e2n lo\u1ea1i sai s\u00f3t k\u1ebf to\u00e1n: C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Can_cu_vao_thoi_diem_phat_hien_sai_sot\" >C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Can_cu_vao_tinh_trong_yeu\" >C\u0103n c\u1ee9 v\u00e0o t\u00ednh tr\u1ecdng y\u1ebfu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Khi_nao_phai_nop_lai_bao_cao_tai_chinh_theo_quy_dinh\" >Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Khi_phat_hien_sai_sot_trong_yeu_cua_cac_ky_truoc\" >Khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Khi_sai_sot_lam_thay_doi_truc_tiep_nghia_vu_thue\" >Khi sai s\u00f3t l\u00e0m thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp ngh\u0129a v\u1ee5 thu\u1ebf<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Truoc_khi_co_quan_Thue_ban_hanh_quyet_dinh_thanh_tra\" >Tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Sai_sot_khong_trong_yeu_nhung_co_tinh_he_thong\" >Sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu nh\u01b0ng c\u00f3 t\u00ednh h\u1ec7 th\u1ed1ng<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Quy_trinh_cac_buoc_nop_lai_bao_cao_tai_chinh_dung_chuan\" >Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Buoc_1_Ra_soat_doi_chieu_va_lap_bang_ke_sai_sot\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u1ea3ng k\u00ea sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Buoc_2_Thuc_hien_cac_but_toan_dieu_chinh_so_sach\" >B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Buoc_3_Hoan_thien_bo_ho_so_dieu_chinh_bo_sung\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Buoc_4_Nop_ho_so_qua_he_thong_Etax\" >B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng Etax<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Nhung_he_luy_va_rui_ro_doanh_nghiep_can_dac_biet_luu_y\" >Nh\u1eefng h\u1ec7 l\u1ee5y v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Giai_dap_thac_mac_khi_nao_phai_nop_lai_bao_cao_tai_chinh\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Thoi_han_nop_lai_bao_cao_tai_chinh_bo_sung_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung l\u00e0 khi n\u00e0o?<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Neu_nop_lai_bao_cao_tai_chinh_lam_giam_so_thue_phai_nop_thi_co_duoc_hoan_thue_khong\" >N\u1ebfu n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n 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-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Co_gioi_han_so_lan_doanh_nghiep_duoc_nop_lai_bao_cao_tai_chinh_khong\" >C\u00f3 gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/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\/khi-nao-phai-nop-lai-bao-cao-tai-chinh\/#Nop_lai_bao_cao_tai_chinh_co_can_su_phe_duyet_cua_Dai_hoi_dong_co_dong_khong\" >N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 c\u1ea7n s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_cua_sai_sot_ke_toan_Hieu_dung_de_lam_dung\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t k\u1ebf to\u00e1n: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 l\u00e0m \u0111\u00fang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8408\" aria-describedby=\"caption-attachment-8408\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8408\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3n ch\u1ea5t sai s\u00f3t k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-ban-chat-sai-sot-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8408\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3n ch\u1ea5t sai s\u00f3t k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o v\u1ea5n \u0111\u1ec1 khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u00fang ta c\u1ea7n \u0111\u1ecbnh ngh\u0129a r\u00f5 r\u00e0ng v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 (VAS 29), sai s\u00f3t k\u1ebf to\u00e1n l\u00e0 nh\u1eefng thi\u1ebfu s\u00f3t ho\u1eb7c sai l\u1ec7ch th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc do vi\u1ec7c kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng sai c\u00e1c th\u00f4ng tin \u0111\u00e1ng tin c\u1eady \u0111\u00e3 c\u00f3 s\u1eb5n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_nguyen_nhan_cot_loi_dan_toi_sai_sot\"><\/span><b>Nh\u00f3m nguy\u00ean nh\u00e2n c\u1ed1t l\u00f5i d\u1eabn t\u1edbi sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n ch\u1ec9 l\u00e0 nh\u1eefng l\u1ed7i \u0111\u00e1nh m\u00e1y hay b\u1ea5m nh\u1ea7m m\u00e1y t\u00ednh m\u00e0 th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c t\u1ea7ng b\u1ea3n ch\u1ea5t kh\u00e1c nhau. VAS 29 ph\u00e2n lo\u1ea1i r\u00f5 5 nh\u00f3m nguy\u00ean nh\u00e2n ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t do t\u00ednh to\u00e1n: \u0110\u00e2y l\u00e0 l\u1ed7i s\u01a1 \u0111\u1eb3ng nh\u1ea5t nh\u01b0ng l\u1ea1i c\u1ef1c k\u1ef3 ph\u1ed5 bi\u1ebfn trong m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c \u00e1p l\u1ef1c. N\u00f3 bao g\u1ed3m vi\u1ec7c t\u00ednh nh\u1ea7m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, nh\u1ea7m l\u1eabn trong c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 kh\u1ea5u hao, sai s\u00f3t khi t\u00ednh l\u00e3i vay th\u1ef1c t\u1ebf ho\u1eb7c c\u1ed9ng d\u1ed3n c\u00e1c kho\u1ea3n ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n: X\u1ea3y ra khi k\u1ebf to\u00e1n vi\u00ean hi\u1ec3u sai ho\u1eb7c ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 vi\u1ec7c doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u0169 cho m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 theo quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i b\u1eaft bu\u1ed9c v\u1ec1 khung th\u1eddi gian h\u1eefu \u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf qu\u00ean: Vi\u1ec7c ho\u00e0n to\u00e0n kh\u00f4ng ghi nh\u1eadn m\u1ed9t giao d\u1ecbch kinh t\u1ebf \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh. \u0110i\u1ec3n h\u00ecnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t nh\u01b0ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n b\u1ecf qu\u00ean ch\u01b0a ghi s\u1ed5 TSC\u0110 v\u00e0 ch\u01b0a tr\u00edch kh\u1ea5u hao; ho\u1eb7c h\u00e0ng b\u00e1n \u0111\u00e3 giao nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n doanh thu v\u00e0 kho\u1ea3n ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u ho\u1eb7c di\u1ec5n gi\u1ea3i sai c\u00e1c s\u1ef1 vi\u1ec7c: \u0110\u00e2y l\u00e0 l\u1ed7i v\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 do tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n ho\u1eb7c s\u1ef1 ch\u1ee7 quan. M\u1ed9t v\u00ed d\u1ee5 th\u1ef1c t\u1ebf l\u00e0 c\u00e1c TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Thay v\u00ec theo d\u00f5i ngo\u1ea1i b\u1ea3ng, doanh nghi\u1ec7p l\u1ea1i hi\u1ec3u sai quy \u0111\u1ecbnh, ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gian l\u1eadn: \u0110\u00e2y l\u00e0 nh\u00f3m sai s\u00f3t nghi\u00eam tr\u1ecdng nh\u1ea5t v\u00ec mang t\u00ednh c\u1ed1 \u00fd g\u00e2y ra s\u1ef1 sai l\u1ec7ch. C\u00e1c h\u00e0nh vi nh\u01b0 thu ti\u1ec1n kh\u00e1ch h\u00e0ng nh\u01b0ng kh\u00f4ng n\u1ed9p qu\u1ef9, l\u1ea5y ti\u1ec1n c\u00f4ng qu\u1ef9 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n ho\u1eb7c c\u1ed1 t\u00ecnh h\u1ea1ch to\u00e1n sai l\u1ec7ch doanh thu \u0111\u1ec3 &#8220;l\u00e0m \u0111\u1eb9p&#8221; ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ec1u thu\u1ed9c nh\u00f3m n\u00e0y v\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd nghi\u00eam kh\u1eafc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_sai_sot_ke_toan_Can_cu_quyet_dinh_dieu_chinh\"><\/span><b>Ph\u00e2n lo\u1ea1i sai s\u00f3t k\u1ebf to\u00e1n: C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean hai ti\u00eau ch\u00ed c\u1ed1t l\u00f5i: th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u00f3 \u0111\u1ed1i v\u1edbi b\u1ee9c tranh t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_vao_thoi_diem_phat_hien_sai_sot\"><\/span><b>C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u1ed9t m\u1ed1c th\u1eddi gian ph\u00e1t hi\u1ec7n v\u00e0 tr\u1ea1ng th\u00e1i c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, sai s\u00f3t k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia l\u00e0m hai nh\u00f3m ch\u00ednh \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t k\u1ef3 hi\u1ec7n t\u1ea1i: L\u00e0 nh\u1eefng sai l\u1ec7ch ph\u00e1t sinh ngay trong k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Ngo\u00e0i ra, c\u00e1c l\u1ed7i ph\u00e1t sinh t\u1eeb k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n, BCTC c\u1ee7a k\u1ef3 \u0111\u00f3 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ch\u00ednh th\u1ee9c \u0111\u1ec3 ph\u00e1t h\u00e0nh c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nh\u00f3m n\u00e0y. Th\u00f4ng th\u01b0\u1eddng, lo\u1ea1i sai s\u00f3t n\u00e0y ch\u1ec9 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m nay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc: \u0110\u00e2y l\u00e0 nh\u1eefng sai s\u00f3t thu\u1ed9c v\u1ec1 c\u00e1c n\u0103m t\u00e0i ch\u00ednh trong qu\u00e1 kh\u1ee9 m\u00e0 BCTC c\u1ee7a c\u00e1c n\u0103m \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan Thu\u1ebf, Th\u1ed1ng k\u00ea v\u00e0 \u0111\u00e3 c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh khi\u1ebfn k\u1ebf to\u00e1n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_vao_tinh_trong_yeu\"><\/span><b>C\u0103n c\u1ee9 v\u00e0o t\u00ednh tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed quan tr\u1ecdng nh\u1ea5t theo VAS 29 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd v\u00e0 \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t tr\u1ecdng y\u1ebfu: M\u1ed9t sai s\u00f3t \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu ch\u00fang, khi \u0111\u1ee9ng ri\u00eang l\u1ebb ho\u1eb7c t\u1ed5ng h\u1ee3p l\u1ea1i, c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin (nh\u01b0 vi\u1ec7c nh\u00e0 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh r\u00fat v\u1ed1n ho\u1eb7c ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i gi\u1ea3i ng\u00e2n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u sai).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu: L\u00e0 nh\u1eefng l\u1ed7i nh\u1ecf, mang t\u00ednh k\u1ef9 thu\u1eadt ho\u1eb7c con s\u1ed1 qu\u00e1 th\u1ea5p so v\u1edbi quy m\u00f4 doanh nghi\u1ec7p, kh\u00f4ng d\u1eabn \u0111\u1ebfn sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i \u0111\u00e1nh gi\u00e1 c\u1ee7a ng\u01b0\u1eddi xem b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> T\u00ednh tr\u1ecdng y\u1ebfu kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u1ecbnh m\u1ee9c tuy\u1ec7t \u0111\u1ed1i, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng (con s\u1ed1 l\u1edbn hay nh\u1ecf) v\u00e0 ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh t\u00ednh (b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t). M\u1ed9t kho\u1ea3n sai l\u1ec7ch 100 tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 l\u00e0 kh\u00f4ng tr\u1ecdng y\u1ebfu v\u1edbi m\u1ed9t t\u1eadp \u0111o\u00e0n l\u1edbn nh\u01b0ng ch\u1eafc ch\u1eafn l\u00e0 tr\u1ecdng y\u1ebfu v\u1edbi m\u1ed9t c\u00f4ng ty kh\u1edfi nghi\u1ec7p quy m\u00f4 nh\u1ecf. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 quy m\u00f4 \u0111\u01a1n v\u1ecb l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 bi\u1ebft khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_nop_lai_bao_cao_tai_chinh_theo_quy_dinh\"><\/span><b>Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8407\" aria-describedby=\"caption-attachment-8407\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8407\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-theo-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8407\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u lo l\u1eafng v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. Tuy nhi\u00ean, c\u0103n c\u1ee9 theo VAS 29 v\u00e0 c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_phat_hien_sai_sot_trong_yeu_cua_cac_ky_truoc\"><\/span><b>Khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, khi m\u1ed9t sai s\u00f3t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecdng y\u1ebfu v\u00e0 thu\u1ed9c v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t h\u00e0nh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i. Thay v\u00e0o \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p h\u1ed3i t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp l\u1ea1i b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi ho\u00e0n to\u00e0n cho n\u0103m c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y l\u1ea1i to\u00e0n b\u1ed9 th\u00f4ng tin so s\u00e1nh trong ph\u1ea7n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng th\u1eafc m\u1eafc li\u1ec7u<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/\"> n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c, th\u1eadm ch\u00ed l\u00e0 b\u1eaft bu\u1ed9c n\u1ebfu \u0111\u00f3 l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_sai_sot_lam_thay_doi_truc_tiep_nghia_vu_thue\"><\/span><b>Khi sai s\u00f3t l\u00e0m thay \u0111\u1ed5i tr\u1ef1c ti\u1ebfp ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sai s\u00f3t d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn thi\u1ebfu doanh thu ho\u1eb7c ghi nh\u1eadn d\u01b0 chi ph\u00ed, t\u1eeb \u0111\u00f3 l\u00e0m n\u1ed9p thi\u1ebfu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ho\u1eb7c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111i k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf b\u1ed5 sung. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong t\u00ecnh hu\u1ed1ng n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, d\u00f9 v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p. C\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c l\u00e0: H\u00e3y n\u1ed9p l\u1ea1i ngay khi ph\u00e1t hi\u1ec7n ra sai l\u1ec7ch v\u1ec1 ti\u1ec1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ti\u1ec1n ch\u1eadm n\u1ed9p \u0111ang t\u0103ng l\u00ean t\u1eebng ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_khi_co_quan_Thue_ban_hanh_quyet_dinh_thanh_tra\"><\/span><b>Tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t v\u00e0 s\u1eeda sai. Nhi\u1ec1u k\u1ebf to\u00e1n th\u1eafc m\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/\"> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hay kh\u00f4ng? Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf. Sau th\u1eddi \u0111i\u1ec3m n\u00e0y, m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ec3 gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_khong_trong_yeu_nhung_co_tinh_he_thong\"><\/span><b>Sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu nh\u01b0ng c\u00f3 t\u00ednh h\u1ec7 th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 m\u1ed9t l\u1ed7i \u0111\u01a1n l\u1ebb c\u00f3 th\u1ec3 mang gi\u00e1 tr\u1ecb nh\u1ecf nh\u01b0ng n\u1ebfu l\u1ed7i \u0111\u00f3 l\u1eb7p \u0111i l\u1eb7p l\u1ea1i qua nhi\u1ec1u n\u0103m v\u00e0 t\u1ea1o ra m\u1ed9t s\u1ef1 sai l\u1ec7ch t\u1ed5ng th\u1ec3 \u0111\u00e1ng k\u1ec3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i, doanh nghi\u1ec7p c\u0169ng n\u00ean xem x\u00e9t vi\u1ec7c n\u1ed9p l\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u1ed1i \u0111a c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh qua t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_nop_lai_bao_cao_tai_chinh_dung_chuan\"><\/span><b>Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_doi_chieu_va_lap_bang_ke_sai_sot\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u1ea3ng k\u00ea sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o sai, nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn sai s\u00f3t v\u00e0 s\u1ed1 li\u1ec7u \u0111\u00fang c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. Vi\u1ec7c l\u1eadp m\u1ed9t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft gi\u1eefa &#8220;S\u1ed1 \u0111\u00e3 b\u00e1o c\u00e1o&#8221; v\u00e0 &#8220;S\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh&#8221; l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng sau n\u00e0y. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch qu\u00e1 h\u1ed7n lo\u1ea1n, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/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\/\"> d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc khi n\u1ed9p l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_cac_but_toan_dieu_chinh_so_sach\"><\/span><b>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 c\u00f3 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu sai l\u1ec7ch, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3n \u00e1nh c\u00e1c thay \u0111\u1ed5i n\u00e0y v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. T\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 k\u1ef3 ph\u00e1t sinh sai s\u00f3t m\u00e0 h\u1ea1ch to\u00e1n kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1: Ph\u1ea3i ti\u1ebfn h\u00e0nh s\u1eeda v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean s\u1ed5 c\u00e1i n\u0103m hi\u1ec7n t\u1ea1i (\u0111\u1eb7c bi\u1ec7t l\u00e0 T\u00e0i kho\u1ea3n 421 &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 sai s\u00f3t n\u0103m hi\u1ec7n t\u1ea1i: Ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_bo_ho_so_dieu_chinh_bo_sung\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9p l\u1ea1i kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 b\u1ed9 b\u00e1o c\u00e1o m\u1edbi. B\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (M\u1eabu 01\/KHBS): N\u00eau r\u00f5 l\u00fd do t\u1ea1i sao sai, n\u1ed9i dung n\u00e0o \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i: Ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 04 bi\u1ec3u m\u1eabu (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh).<\/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): N\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m thay \u0111\u1ed5i ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_qua_he_thong_Etax\"><\/span><b>B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng Etax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 n\u0103m 2026, vi\u1ec7c n\u1ed9p l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn 100%. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd ch\u1ecdn \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf c\u1ea7n b\u1ed5 sung v\u00e0 theo d\u00f5i th\u00f4ng b\u00e1o &#8220;Ch\u1ea5p nh\u1eadn&#8221; t\u1eeb h\u1ec7 th\u1ed1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c n\u1ed9p l\u1ea1i \u0111\u00e3 th\u00e0nh c\u00f4ng. Vi\u1ec7c bi\u1ebft khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd tr\u1edf n\u00ean v\u00f4 ngh\u0129a n\u1ebfu b\u1ea1n n\u1ed9p sai k\u1ef3 t\u00ednh thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_he_luy_va_rui_ro_doanh_nghiep_can_dac_biet_luu_y\"><\/span><b>Nh\u1eefng h\u1ec7 l\u1ee5y v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8406\" aria-describedby=\"caption-attachment-8406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8406\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng h\u1ec7 l\u1ee5y v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khi-nao-phai-nop-lai-bao-cao-tai-chinh-va-nhung-he-luy-va-rui-ro-doanh-nghiep-can-dac-biet-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8406\" class=\"wp-caption-text\">Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng h\u1ec7 l\u1ee5y v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u nh\u01b0ng qu\u1ea3n tr\u1ecb r\u1ee7i ro sau khi n\u1ed9p l\u1ea1i m\u1edbi l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00e1nh n\u1eb7ng ti\u1ec1n ch\u1eadm n\u1ed9p: N\u1ebfu vi\u1ec7c n\u1ed9p l\u1ea1i l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u00ednh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phat-cham-nop-quyet-toan-thue\/\"> ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y. \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1ec1 ph\u00e1p l\u00fd: K\u1ebf to\u00e1n th\u01b0\u1eddng lo l\u1eafng li\u1ec7u<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/\"> n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\">? Th\u1ef1c t\u1ebf, n\u1ebfu ch\u1ee7 \u0111\u1ed9ng n\u1ed9p l\u1ea1i tr\u01b0\u1edbc khi thanh tra, m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd nh\u1eb9 h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi vi\u1ec7c \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ra c\u00e1c h\u00e0nh vi gian l\u1eadn ho\u1eb7c sai s\u00f3t nghi\u00eam tr\u1ecdng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng: C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 th\u1ea5p nh\u1eefng doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i s\u1ed1 li\u1ec7u BCTC. N\u1ebfu l\u1ee3i nhu\u1eadn sau \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ea1nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb h\u1ea1 nh\u00f3m n\u1ee3 ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n khi gia h\u1ea1n c\u00e1c h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng hi\u1ec7n c\u00f3.<\/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;\">Vi\u1ec7c n\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 vi\u1ec7c khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd t\u1ed1t c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh s\u1ef1 chuy\u00ean nghi\u1ec7p trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u. Theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a VAS 29, m\u1ecdi sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 v\u00e0 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n m\u1ed9t l\u1ed9 tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1: Khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch \u0111\u00fang lu\u1eadt v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t cho doanh nghi\u1ec7p. M\u1ecdi th\u1eafc m\u1eafc xin vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><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><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_nao_phai_nop_lai_bao_cao_tai_chinh\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi n\u00e0o ph\u1ea3i n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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=\"Thoi_han_nop_lai_bao_cao_tai_chinh_bo_sung_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i BCTC b\u1ea5t c\u1ee9 l\u00fac n\u00e0o sau khi ph\u00e1t hi\u1ec7n sai s\u00f3t, mi\u1ec5n l\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. Kh\u00f4ng c\u00f3 m\u1ed9t th\u1eddi h\u1ea1n c\u1ee9ng nh\u1eafc sau k\u1ef3 quy\u1ebft to\u00e1n nh\u01b0ng n\u1ed9p c\u00e0ng s\u1edbm th\u00ec s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd c\u00e0ng th\u1ea5p.                    <\/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=\"Neu_nop_lai_bao_cao_tai_chinh_lam_giam_so_thue_phai_nop_thi_co_duoc_hoan_thue_khong\"><\/span>N\u1ebfu n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n 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\tKhi n\u1ed9p l\u1ea1i l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf theo quy tr\u00ecnh quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf. Tuy nhi\u00ean, c\u01a1 quan Thu\u1ebf th\u01b0\u1eddng s\u1ebd ki\u1ec3m tra r\u1ea5t k\u1ef9 h\u1ed3 s\u01a1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.                    <\/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_gioi_han_so_lan_doanh_nghiep_duoc_nop_lai_bao_cao_tai_chinh_khong\"><\/span>C\u00f3 gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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 gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n n\u1ed9p l\u1ea1i b\u1ed5 sung. Tuy nhi\u00ean, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n r\u1ee7i ro, vi\u1ec7c n\u1ed9p l\u1ea1i qu\u00e1 nhi\u1ec1u l\u1ea7n s\u1ebd l\u00e0m gi\u1ea3m ch\u1ec9 s\u1ed1 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a ng\u00e0nh 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=\"Nop_lai_bao_cao_tai_chinh_co_can_su_phe_duyet_cua_Dai_hoi_dong_co_dong_khong\"><\/span>N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 c\u1ea7n s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, n\u1ebfu vi\u1ec7c n\u1ed9p l\u1ea1i l\u00e0m thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea7n b\u00e1o c\u00e1o v\u00e0 xin \u00fd ki\u1ebfn ph\u00ea duy\u1ec7t t\u1eeb \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb c\u00f4ng ty.                    <\/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\": \"Th\u1eddi h\u1ea1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p l\u1ea1i BCTC b\u1ea5t c\u1ee9 l\u00fac n\u00e0o sau khi ph\u00e1t hi\u1ec7n sai s\u00f3t, mi\u1ec5n l\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p. 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Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong ghi nh\u1eadn doanh thu, chi [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8405,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8404","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\/8404","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=8404"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8404\/revisions"}],"predecessor-version":[{"id":8409,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8404\/revisions\/8409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8405"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}