{"id":8572,"date":"2026-05-19T15:14:07","date_gmt":"2026-05-19T08:14:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8572"},"modified":"2026-05-19T16:47:59","modified_gmt":"2026-05-19T09:47:59","slug":"huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34 \ubcf4\uace0 \uc624\ub958 \ucc98\ub9ac \uac00\uc774\ub4dc."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i am hi\u1ec3u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 29, quy \u0111\u1ecbnh khai b\u1ed5 sung thu\u1ebf v\u00e0 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00fang ph\u00e1p lu\u1eadt. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong BCTC c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong> s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n, ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 &#8211; phi h\u1ed3i t\u1ed1, quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro k\u1ebf to\u00e1n, thu\u1ebf trong n\u0103m 2026.\u00a0<\/span><\/p>\n<figure id=\"attachment_8577\" aria-describedby=\"caption-attachment-8577\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8577\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8577\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Nguyen_tac_xu_ly_bao_cao_tai_chinh_theo_Chuan_muc_VAS_29\" >Nguy\u00ean t\u1eafc x\u1eed l\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c VAS 29<\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phan_biet_phuong_phap_Hoi_to_va_Phi_hoi_to_trong_dieu_chinh\" >Ph\u00e2n bi\u1ec7t ph\u01b0\u01a1ng ph\u00e1p H\u1ed3i t\u1ed1 v\u00e0 Phi h\u1ed3i t\u1ed1 trong \u0111i\u1ec1u ch\u1ec9nh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phuong_phap_Hoi_to\" >Ph\u01b0\u01a1ng ph\u00e1p H\u1ed3i t\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phuong_phap_Phi_hoi_to\" >Ph\u01b0\u01a1ng ph\u00e1p Phi h\u1ed3i t\u1ed1<\/a><\/li><\/ul><\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Tieu_chi_xac_dinh_tinh_trong_yeu_cua_sai_sot\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh t\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a sai s\u00f3t<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Ve_dinh_luong\" >V\u1ec1 \u0111\u1ecbnh l\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Ve_dinh_tinh\" >V\u1ec1 \u0111\u1ecbnh t\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Can_cu_phap_ly_nen_tang\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Huong_dan_xu_ly_sai_sot_bao_cao_tai_chinh_tuy_thuoc_vao_thoi_diem_phat_hien\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u1ef3 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n<\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phat_hien_truoc_khi_nop_bao_cao_tai_chinh_cho_co_quan_Thue\" >Ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phat_hien_sau_khi_nop_BCTC_nhung_truoc_khi_co_quyet_dinh_thanh_tra\" >Ph\u00e1t hi\u1ec7n sau khi n\u1ed9p BCTC nh\u01b0ng tr\u01b0\u1edbc khi c\u00f3 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Phat_hien_sai_sot_nam_truoc_khi_dang_thuc_hien_bao_cao_tai_chinh_cho_nam_sau\" >Ph\u00e1t hi\u1ec7n sai s\u00f3t n\u0103m tr\u01b0\u1edbc khi \u0111ang th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho n\u0103m sau<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Quy_trinh_xu_ly_sai_sot_bao_cao_tai_chinh_nam_truoc_da_nop\" >Quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Buoc_1_Khao_sat_phan_loai_va_dinh_luong_muc_do_anh_huong\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng<\/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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Buoc_2_Lap_lai_ho_so_ke_toan_va_to_khai_thue_dieu_chinh\" >B\u01b0\u1edbc 2: L\u1eadp l\u1ea1i h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Buoc_3_Hoan_thien_ho_so_giai_trinh_theo_Thong_tu_80_Mau_01KHBS\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh theo Th\u00f4ng t\u01b0 80 (M\u1eabu 01\/KHBS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Buoc_4_Dong_bo_hoa_so_lieu_tren_so_sach_hien_tai\" >B\u01b0\u1edbc 4: \u0110\u1ed3ng b\u1ed9 h\u00f3a s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Rui_ro_phap_ly_khi_cham_tre_xu_ly_sai_sot_bao_cao_tai_chinh\" >R\u1ee7i ro ph\u00e1p l\u00fd khi ch\u1eadm tr\u1ec5 x\u1eed l\u00fd sai s\u00f3t 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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_xu_ly_sai_sot_bao_cao_tai_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd sai s\u00f3t 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\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Sai_sot_bao_cao_tai_chinh_co_bat_buoc_phai_nop_bo_sung_khong\" >Sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Doanh_nghiep_phat_hien_sai_sot_sau_khi_da_nop_BCTC_nhieu_nam_thi_xu_ly_the_nao\" >Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p BCTC nhi\u1ec1u n\u0103m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Khi_nao_doanh_nghiep_bi_phat_do_sai_sot_bao_cao_tai_chinh\" >Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-xu-ly-sai-sot-bao-cao-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_bao_cao_tai_chinh_theo_Chuan_muc_VAS_29\"><\/span><b>Nguy\u00ean t\u1eafc x\u1eed l\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c VAS 29<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ph\u1ea3i l\u1ea5y Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 (VAS 29). Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t l\u00e0m kim ch\u1ec9 nam. Vi\u1ec7c n\u1eafm v\u1eefng nguy\u00ean t\u1eafc n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u1ef1 tin gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan Thu\u1ebf v\u00e0 Ki\u1ec3m to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u l\u1ecbch s\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_phuong_phap_Hoi_to_va_Phi_hoi_to_trong_dieu_chinh\"><\/span><b>Ph\u00e2n bi\u1ec7t ph\u01b0\u01a1ng ph\u00e1p H\u1ed3i t\u1ed1 v\u00e0 Phi h\u1ed3i t\u1ed1 trong \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">VAS 29 ph\u00e2n lo\u1ea1i sai s\u00f3t d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang \u0111\u1ec3 \u0111\u01b0a ra hai ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd ch\u1ee7 \u0111\u1ea1o:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Hoi_to\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p H\u1ed3i t\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00f3. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ec3 sai s\u00f3t \u0111\u00f3 ch\u01b0a bao gi\u1edd x\u1ea3y ra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thao t\u00e1c: <\/b><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 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (th\u01b0\u1eddng l\u00e0 TK 421 &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i) c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. \u0110\u1ed3ng th\u1eddi, tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh tr\u00ean BCTC n\u1ebfu c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Phi_hoi_to\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p Phi h\u1ed3i t\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu ho\u1eb7c c\u00e1c thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n (v\u00ed d\u1ee5: thay \u0111\u1ed5i th\u1eddi gian kh\u1ea5u hao TSC\u0110).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thao t\u00e1c: <\/b><span style=\"font-weight: 400;\">Ghi nh\u1eadn \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai (n\u1ebfu c\u00f3), tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u qu\u00e1 kh\u1ee9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_tinh_trong_yeu_cua_sai_sot\"><\/span><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh t\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t trong quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed9t sai s\u00f3t \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c sai l\u1ec7ch th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ve_dinh_luong\"><\/span><b>V\u1ec1 \u0111\u1ecbnh l\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng thi\u1ebft l\u1eadp m\u1ed9t ng\u01b0\u1ee1ng ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3 trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Th\u00f4ng th\u01b0\u1eddng:<\/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 \u1ea3nh h\u01b0\u1edfng tr\u00ean m\u1ee9c 5% t\u1ed5ng doanh thu thu\u1ea7n ho\u1eb7c gi\u00e1 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t \u1ea3nh h\u01b0\u1edfng tr\u00ean m\u1ee9c 10% l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ve_dinh_tinh\"><\/span><b>V\u1ec1 \u0111\u1ecbnh t\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi gi\u00e1 tr\u1ecb nh\u1ecf, sai s\u00f3t v\u1eabn b\u1ecb coi l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu n\u00f3 li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi gian l\u1eadn ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m chuy\u1ec3n \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c vi ph\u1ea1m c\u00e1c \u0111i\u1ec1u kho\u1ea3n vay v\u1ed1n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_nen_tang\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8578\" aria-describedby=\"caption-attachment-8578\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8578\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-phap-ly-nen-tang-huong-dan-xu-ly-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8578\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c v\u00e0 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro ph\u00e1p l\u00fd, m\u1ecdi thao t\u00e1c ph\u1ea3i tham chi\u1ebfu \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 (\u0110i\u1ec1u 27): Quy \u0111\u1ecbnh r\u00f5 v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd sai s\u00f3t trong ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (ho\u1eb7c Th\u00f4ng t\u01b0 133 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a vi\u1ec7c s\u1eeda sai v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd thay \u0111\u1ed5i li\u00ean t\u1ee5c, gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t cho doanh nghi\u1ec7p l\u00e0 thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ecbch v\u1ee5 c\u00f3 chuy\u00ean m\u00f4n cao v\u00e0 c\u00f3 kinh nghi\u1ec7m\u0111\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng, \u0111\u1ea3m b\u1ea3o m\u1ecdi h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_sai_sot_bao_cao_tai_chinh_tuy_thuoc_vao_thoi_diem_phat_hien\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u1ef3 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8579\" aria-describedby=\"caption-attachment-8579\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8579\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien.jpg\" alt=\"X\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u1ef3 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Xu-ly-sai-sot-bao-cao-tai-chinh-tuy-thuoc-vao-thoi-diem-phat-hien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8579\" class=\"wp-caption-text\">X\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u1ef3 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n l\u1ed7i \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ph\u01b0\u01a1ng \u00e1n k\u1ef9 thu\u1eadt v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u00e0 gi\u1ea3m thi\u1ec3u ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hien_truoc_khi_nop_bao_cao_tai_chinh_cho_co_quan_Thue\"><\/span><b>Ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1edbm tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, v\u00ec d\u1eef li\u1ec7u ch\u01b0a \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi b\u1ea3n th\u1ea3o b\u00e1o c\u00e1o \u0111\u00f3. K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n ch\u1ec9nh s\u1eeda n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed1 \u00e2m (n\u1ebfu sai quan h\u1ec7 \u0111\u1ed1i \u1ee9ng) ho\u1eb7c ghi b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u00e0n ch\u1ec9nh v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00fang \u0111\u1ec3 n\u1ed9p l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef bi\u00ean b\u1ea3n r\u00e0 so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c b\u1ea3n nh\u00e1p n\u1ebfu c\u00f3 ki\u1ec3m so\u00e1t vi\u00ean y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hien_sau_khi_nop_BCTC_nhung_truoc_khi_co_quyet_dinh_thanh_tra\"><\/span><b>Ph\u00e1t hi\u1ec7n sau khi n\u1ed9p BCTC nh\u01b0ng tr\u01b0\u1edbc khi c\u00f3 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;\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda sai. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh vi khai sai (ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai b\u1ed5 sung bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c hi\u1ec7u ch\u1ec9nh (B\u1ea3n thay th\u1ebf).<\/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) b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (M\u1eabu 01\/KHBS), \u0111\u00e2y l\u00e0 m\u1eabu quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p. C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Ghi ch\u00fa:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hien_sai_sot_nam_truoc_khi_dang_thuc_hien_bao_cao_tai_chinh_cho_nam_sau\"><\/span><b>Ph\u00e1t hi\u1ec7n sai s\u00f3t n\u0103m tr\u01b0\u1edbc khi \u0111ang th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho n\u0103m sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u1ef1c k\u1ef3 kh\u1eaft khe theo VAS 29. K\u1ebf to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p m\u1edf l\u1ea1i s\u1ed5 s\u00e1ch n\u0103m c\u0169 \u0111\u00e3 kh\u00f3a v\u00e0 \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ec3 s\u1eeda tr\u1ef1c ti\u1ebfp. Thay v\u00e0o \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i (T\u00e0i kho\u1ea3n 421, 214, 131, 331&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u c\u1ed9t &#8220;S\u1ed1 n\u0103m tr\u01b0\u1edbc&#8221; tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft v\u1ec1 b\u1ea3n ch\u1ea5t kho\u1ea3n m\u1ee5c \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 m\u00e1y n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u1ee7 m\u1ea1nh, vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/cong-ty-cho-thue-ke-toan\/\"> c\u00f4ng ty cho thu\u00ea k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u \u0111\u1ec3 duy tr\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_sai_sot_bao_cao_tai_chinh_nam_truoc_da_nop\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh di\u1ec5n ra su\u00f4n s\u1ebb, k\u1ebf to\u00e1n vi\u00ean n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ngay sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_phan_loai_va_dinh_luong_muc_do_anh_huong\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t, ph\u00e2n lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng<\/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 l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c l\u1ed7i ph\u00e1t hi\u1ec7n. \u0110\u1eebng ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 t\u1ed5ng, h\u00e3y ph\u00e2n t\u00edch xem l\u1ed7i \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau n\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu: Ghi nh\u1eadn sai k\u1ef3 ho\u1eb7c thi\u1ebfu doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed: Chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n, ho\u1eb7c qu\u00ean tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ho\u1eb7c N\u1ee3 ph\u1ea3i tr\u1ea3: Sai l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cu\u1ed1i k\u1ef3 ho\u1eb7c tr\u00edch kh\u1ea5u hao sai quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 45\/2013\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch b\u1ecb sai l\u1ec7ch qu\u00e1 l\u1edbn v\u00e0 mang t\u00ednh h\u1ec7 th\u1ed1ng, 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\/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 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_lai_ho_so_ke_toan_va_to_khai_thue_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp l\u1ea1i h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, ti\u1ebfn h\u00e0nh l\u1eadp l\u1ea1i b\u1ed9 BCTC \u0111\u00fang. T\u1ea1i ph\u1ea7n ti\u00eau \u0111\u1ec1 ho\u1eb7c Thuy\u1ebft minh, c\u1ea7n ghi r\u00f5: &#8220;B\u00e1o c\u00e1o n\u00e0y thay th\u1ebf cho B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p ng\u00e0y&#8230; theo m\u00e3 giao d\u1ecbch&#8230;&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1n b\u1ed9 Thu\u1ebf c\u1eadp nh\u1eadt \u0111\u00fang d\u1eef li\u1ec7u l\u00ean h\u1ec7 th\u1ed1ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng t\u1ed3n t\u1ea1i song song hai b\u1ea3n b\u00e1o c\u00e1o g\u00e2y hi\u1ec3u l\u1ea7m khi thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_ho_so_giai_trinh_theo_Thong_tu_80_Mau_01KHBS\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh theo Th\u00f4ng t\u01b0 80 (M\u1eabu 01\/KHBS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1eabu 01\/KHBS, t\u00ednh minh b\u1ea1ch l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. Doanh nghi\u1ec7p c\u1ea7n gi\u1ea3i tr\u00ecnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n: Do hi\u1ec3u sai ch\u00ednh s\u00e1ch, do l\u1ed7i k\u1ef9 thu\u1eadt ph\u1ea7n m\u1ec1m hay l\u1ed7i nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: Li\u1ec7t k\u00ea m\u00e3 ch\u1ec9 ti\u00eau c\u0169, m\u00e3 ch\u1ec9 ti\u00eau m\u1edbi v\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft: Kh\u1eb3ng \u0111\u1ecbnh t\u00ednh trung th\u1ef1c c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh. M\u1ed9t b\u1ea3n gi\u1ea3i tr\u00ecnh ch\u1eb7t ch\u1ebd s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb c\u00e1n b\u1ed9 thu\u1ebf m\u1eddi l\u00ean l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Dong_bo_hoa_so_lieu_tren_so_sach_hien_tai\"><\/span><b>B\u01b0\u1edbc 4: \u0110\u1ed3ng b\u1ed9 h\u00f3a s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch hi\u1ec7n t\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 th\u1ef1c s\u1ef1 k\u1ebft th\u00fac khi s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p b\u1ed5 sung. K\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ri\u00eang bi\u1ec7t v\u00e0 c\u00f3 ch\u1eef k\u00fd ph\u00ea duy\u1ec7t c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra sau n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf \u0111\u1ed9i ng\u0169 c\u1ee7a MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 x\u1eed l\u00fd nh\u01b0 sau:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o th\u00e1ng 04\/2025, C\u00f4ng ty X ph\u00e1t hi\u1ec7n \u0111\u00e3 b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u1ecb gi\u00e1 2 t\u1ef7 \u0111\u1ed3ng c\u1ee7a n\u0103m 2024 do l\u1ed7i ghi nh\u1eadn sai k\u1ef3. Sai s\u00f3t n\u00e0y l\u00e0m l\u1ee3i nhu\u1eadn 2024 t\u0103ng \u1ea3o, d\u1eabn \u0111\u1ebfn n\u1ed9p d\u01b0 thu\u1ebf TNDN nh\u01b0ng l\u1ea1i l\u00e0m sai l\u1ec7ch c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>X\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> Do kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai 03\/TNDN b\u1ed5 sung. N\u1ed9p m\u1eabu 01\/KHBS gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, C\u00f4ng ty X \u0111\u00e3 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u00ecnh b\u00e0y sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_cham_tre_xu_ly_sai_sot_bao_cao_tai_chinh\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd khi ch\u1eadm tr\u1ec5 x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn c\u00e1ch im l\u1eb7ng khi ph\u00e1t hi\u1ec7n l\u1ed7i v\u1edbi hy v\u1ecdng c\u01a1 quan Thu\u1ebf s\u1ebd kh\u00f4ng nh\u1eadn ra. Tuy nhi\u00ean, v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng hi\u1ec7n nay, c\u00e1c l\u1ed7i logic tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh r\u1ea5t d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 k\u1ebf to\u00e1n: Theo <\/span><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\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, h\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng nh\u1ea5t qu\u00e1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 20.000.000 \u0111\u1ebfn 30.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf: Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, n\u1ebfu sai s\u00f3t d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh thanh tra, doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 phi t\u00e0i ch\u00ednh: M\u1ea5t uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, vi\u1ec7c ph\u1ea3i \u0111\u00ednh ch\u00ednh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn s\u1ef1 s\u1ee5t gi\u1ea3m gi\u00e1 c\u1ed5 phi\u1ebfu v\u00e0 ni\u1ec1m tin c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ngay khi ph\u00e1t hi\u1ec7n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xu_ly_sai_sot_bao_cao_tai_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd sai s\u00f3t 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=\"Sai_sot_bao_cao_tai_chinh_co_bat_buoc_phai_nop_bo_sung_khong\"><\/span>Sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 ho\u1eb7c l\u00e0m thay \u0111\u1ed5i th\u00f4ng tin \u0111\u00e3 k\u00ea khai v\u1edbi c\u01a1 quan Thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phat_hien_sai_sot_sau_khi_da_nop_BCTC_nhieu_nam_thi_xu_ly_the_nao\"><\/span>Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p BCTC nhi\u1ec1u n\u0103m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, n\u1ebfu sai s\u00f3t mang t\u00ednh tr\u1ecdng y\u1ebfu. Khi \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m hi\u1ec7n t\u1ea1i, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan, k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 nguy\u00ean nh\u00e2n, \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t. Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean s\u1ed5 s\u00e1ch n\u0103m \u0111\u00e3 kh\u00f3a.                     <\/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=\"Khi_nao_doanh_nghiep_bi_phat_do_sai_sot_bao_cao_tai_chinh\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<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 b\u1ecb x\u1eed ph\u1ea1t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch so v\u1edbi ch\u1ee9ng t\u1eeb, k\u00ea khai thi\u1ebfu doanh thu ho\u1eb7c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7, k\u00ea khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.                    <\/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\": \"Sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ed5 sung kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. N\u1ebfu sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 ho\u1eb7c l\u00e0m thay \u0111\u1ed5i th\u00f4ng tin \u0111\u00e3 k\u00ea khai v\u1edbi c\u01a1 quan Thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p BCTC nhi\u1ec1u n\u0103m th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, n\u1ebfu sai s\u00f3t mang t\u00ednh tr\u1ecdng y\u1ebfu. Khi \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m hi\u1ec7n t\u1ea1i, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan, k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 nguy\u00ean nh\u00e2n, \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t. Doanh nghi\u1ec7p tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean s\u1ed5 s\u00e1ch n\u0103m \u0111\u00e3 kh\u00f3a.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\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 b\u1ecb x\u1eed ph\u1ea1t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch so v\u1edbi ch\u1ee9ng t\u1eeb, k\u00ea khai thi\u1ebfu doanh thu ho\u1eb7c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7, k\u00ea khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e0i ki\u1ec3m tra b\u1ea3n l\u0129nh c\u1ee7a ng\u01b0\u1eddi l\u00e0m ngh\u1ec1. S\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang tr\u00ecnh t\u1ef1 ph\u00e1p lu\u1eadt kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p an to\u00e0n tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chuy\u00ean s\u00e2u, h\u00e3y tham kh\u1ea3o ngay v\u1edbi <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tphcm\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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\/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\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd sai s\u00f3t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i am hi\u1ec3u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 29, quy \u0111\u1ecbnh khai b\u1ed5 sung thu\u1ebf v\u00e0 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00fang ph\u00e1p lu\u1eadt. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong BCTC c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8577,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8572","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\/8572","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=8572"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8572\/revisions"}],"predecessor-version":[{"id":8580,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8572\/revisions\/8580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8577"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}