{"id":8365,"date":"2026-04-28T16:48:52","date_gmt":"2026-04-28T09:48:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8365"},"modified":"2026-04-29T16:34:26","modified_gmt":"2026-04-29T09:34:26","slug":"bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh? l\u00e0 c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf, nh\u1ea5t l\u00e0 khi \u00e1p l\u1ef1c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd theo quy \u0111\u1ecbnh m\u1edbi n\u0103m 2026. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1m th\u1eddi \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p, sau \u0111\u00f3 m\u1edbi r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u ch\u00ednh th\u1ee9c. Tuy nhi\u00ean, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, r\u1ee7i ro thanh tra v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro trong n\u0103m t\u00e0i ch\u00ednh 2026.\u00a0<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1t_3WCYSkDXlBwr9kZSTLMUzCdD21zFWn\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0432\u043e\u0434\u043d\u044b\u0439 \u0444\u0430\u0439\u043b <\/span><\/a><\/div>\n<p>&nbsp;<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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 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t\u1ea1m?<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Thuc_trang_tai_cac_doanh_nghiep\" >Th\u1ef1c tr\u1ea1ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Goc_do_phap_ly_nghiem_ngat\" >G\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Vay_Bao_cao_tai_chinh_co_duoc_dieu_chinh_khong\" >V\u1eady B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li 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class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#So_sach_chung_tu_lon_xon\" >S\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb l\u1ed9n x\u1ed9n<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Lam_sach_so_lieu_truoc_khi_qua_muon\" >L\u00e0m s\u1ea1ch s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi qu\u00e1 mu\u1ed9n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Quy_dinh_ve_dieu_chinh_BCTC_nam_2026_co_gi_moi\" >Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh BCTC n\u0103m 2026 c\u00f3 g\u00ec m\u1edbi?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Thay_doi_ve_mau_bieu_va_danh_xung\" >Thay \u0111\u1ed5i v\u1ec1 m\u1eabu bi\u1ec3u v\u00e0 danh x\u01b0ng<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Yeu_cau_ve_tinh_thong_nhat_va_giai_trinh\" >Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 gi\u1ea3i tr\u00ecnh<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Tuong_quan_mat_thiet_voi_quyet_toan_thue_TNDN\" >T\u01b0\u01a1ng quan m\u1eadt thi\u1ebft v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Huong_dan_quy_trinh_dieu_chinh_bao_cao_tai_chinh_nop_tam\" >H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Buoc_1_Xac_dinh_va_phan_loai_muc_do_sai_sot\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 sai s\u00f3t<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Buoc_2_Thuc_hien_cac_but_toan_dieu_chinh_ke_toan\" >B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Buoc_3_Lap_bo_ho_so_dieu_chinh_hoan_chinh\" >B\u01b0\u1edbc 3: L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh ho\u00e0n ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Buoc_4_Truy_cap_he_thong_Thue_dien_tu_de_nop_ho_so\" >B\u01b0\u1edbc 4: Truy c\u1eadp h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Rui_ro_va_muc_xu_phat_khi_dieu_chinh_bao_cao_tai_chinh\" >R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi \u0111i\u1ec1u ch\u1ec9nh 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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Truong_hop_1_Dieu_chinh_khong_lam_thay_doi_nghia_vu_thue\" >Tr\u01b0\u1eddng h\u1ee3p 1: \u0110i\u1ec1u ch\u1ec9nh kh\u00f4ng l\u00e0m thay \u0111\u1ed5i 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-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Truong_hop_2_Dieu_chinh_lam_tang_so_thue_phai_nop\" >Tr\u01b0\u1eddng h\u1ee3p 2: \u0110i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Truong_hop_3_Sai_pham_ve_chuan_muc_ke_toan\" >Tr\u01b0\u1eddng h\u1ee3p 3: Sai ph\u1ea1m v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Cau_hoi_thuong_gap_ve_bao_cao_tai_chinh_nop_tam_co_duoc_dieu_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \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-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Da_nop_lai_bao_cao_tai_chinh_lan_2_nay_phat_hien_van_sai_thi_co_duoc_nop_lai_lan_3_khong\" >\u0110\u00e3 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea7n 2, nay ph\u00e1t hi\u1ec7n v\u1eabn sai th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i l\u1ea7n 3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Bao_cao_tai_chinh_da_co_bao_cao_kiem_toan_roi_nhung_toi_van_muon_dieu_chinh_thi_co_duoc_khong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n r\u1ed3i nh\u01b0ng t\u00f4i v\u1eabn mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh\/#Quy_dinh_thoi_han_trong_vong_bao_lau_de_nop_lai_BCTC_nop_tam_la_khi_nao\" >Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n trong v\u00f2ng bao l\u00e2u \u0111\u1ec3 n\u1ed9p l\u1ea1i BCTC n\u1ed9p t\u1ea1m l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_nhu_the_nao_la_bao_cao_tai_chinh_nop_tam\"><\/span><b>Hi\u1ec3u \u0111\u00fang nh\u01b0 th\u1ebf n\u00e0o l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o c\u00e2u h\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng, c\u00f9ng MAN &#8211; Master Accountant Network l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1eadt ng\u1eef n\u00e0y. Th\u1ef1c t\u1ebf, trong Lu\u1eadt K\u1ebf to\u00e1n Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ho\u00e0n to\u00e0n kh\u00f4ng t\u1ed3n t\u1ea1i kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_tai_cac_doanh_nghiep\"><\/span><b>Th\u1ef1c tr\u1ea1ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m &#8220;n\u1ed9p t\u1ea1m&#8221; l\u00e0 c\u00e1ch g\u1ecdi truy\u1ec1n mi\u1ec7ng trong gi\u1edbi k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi \u0111\u1ebfn h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh) nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ch\u01b0a ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n cu\u1ed1i c\u00f9ng ho\u1eb7c h\u1ec7 th\u1ed1ng ERP \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1ed1t s\u1ed5. Khi \u0111\u00f3, k\u1ebf to\u00e1n n\u1ed9p m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o v\u1edbi s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh \u0111\u1ec3 &#8220;gi\u1eef ch\u1ed7&#8221; tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goc_do_phap_ly_nghiem_ngat\"><\/span><b>G\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng coi m\u1ecdi b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c g\u1eedi qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (Thuedientu) l\u00e0 h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u nh\u1ea7m b\u1ea3n n\u1ed9p \u0111\u1ea7u ti\u00ean ch\u1ec9 l\u00e0 &#8220;nh\u00e1p&#8221; c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng sai l\u1ea7m nghi\u00eam tr\u1ecdng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. Tuy nhi\u00ean, quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 th\u00f4ng qua c\u01a1 ch\u1ebf t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_Bao_cao_tai_chinh_co_duoc_dieu_chinh_khong\"><\/span><b>V\u1eady B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0: C\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh v\u00e0 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=\"Can_cu_phap_ly_xac_thuc\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c th\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14: Cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC: Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung, d\u00f9 \u0111\u00e3 tr\u1ea3i qua nhi\u1ec1u \u0111\u1ee3t c\u1eadp nh\u1eadt, nguy\u00ean t\u1eafc &#8220;sai \u0111\u00e2u s\u1eeda \u0111\u00f3&#8221; tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra v\u1eabn l\u00e0 gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 (VAS 29): H\u01b0\u1edbng d\u1eabn v\u1ec1 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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> T\u1eeb k\u1ef3 quy\u1ebft to\u00e1n cho n\u0103m t\u00e0i ch\u00ednh 2026 s\u1ebd kh\u00f4ng c\u00f2n kh\u00e1i ni\u1ec7m n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<blockquote><p><b>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/span><\/strong>\u00a0<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_tien_quyet_de_dieu_chinh_an_toan\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh an to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8367\" aria-describedby=\"caption-attachment-8367\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8367\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh an to\u00e0n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-va-dieu-kien-tien-quyet-de-dieu-chinh-an-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8367\" class=\"wp-caption-text\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh an to\u00e0n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh mang l\u1ea1i k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n: Vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o v\u00e0 t\u1edd khai b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t khi quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u1ef1 nguy\u1ec7n v\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tu_ky_quyet_toan_nam_2025_Khi_nop_tam_tro_thanh_ganh_nang\"><\/span><b>H\u1ec7 l\u1ee5y t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025: Khi n\u1ed9p t\u1ea1m tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8368\" aria-describedby=\"caption-attachment-8368\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8368\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, h\u1ec7 l\u1ee5y t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-he-luy-tu-ky-quyet-toan-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8368\" class=\"wp-caption-text\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, h\u1ec7 l\u1ee5y t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i c\u1ee7a n\u0103m 2026, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng &#8220;ng\u1ed3i tr\u00ean \u0111\u1ed1ng l\u1eeda&#8221; do h\u1ec7 l\u1ee5y t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sach_chung_tu_lon_xon\"><\/span><b>S\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb l\u1ed9n x\u1ed9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u00ec l\u00fd do ch\u1ee9ng t\u1eeb l\u1ed9n x\u1ed9n, nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n bi\u1ebfn \u0111\u1ed9ng ho\u1eb7c ch\u01b0a k\u1ecbp \u0111\u1ed1i chi\u1ebfu kho \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p l\u00e0 n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 cho k\u1ecbp th\u1eddi h\u1ea1n, tr\u00e1nh ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ed3i sau \u0111\u00f3 ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_sach_so_lieu_truoc_khi_qua_muon\"><\/span><b>L\u00e0m s\u1ea1ch s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi qu\u00e1 mu\u1ed9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang n\u1eafm gi\u1eef m\u1ed9t b\u1ea3n BCTC n\u0103m 2025 ch\u1ec9 mang t\u00ednh ch\u1ea5t &#8220;n\u1ed9p t\u1ea1m&#8221;, vi\u1ec7c \u0111\u1eb7t ra c\u00e2u h\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o l\u00fac n\u00e0y l\u00e0 c\u1ef1c k\u1ef3 s\u00e1ng su\u1ed1t. Thay v\u00ec th\u1ee5 \u0111\u1ed9ng ch\u1edd \u0111\u1ee3i l\u1ecbch thanh tra, c\u00e1c doanh nghi\u1ec7p th\u00f4ng minh th\u01b0\u1eddng ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/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;\"> uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network nh\u1eb1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb: Ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p l\u1ec7, chi ph\u00ed thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c t\u1eeb n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u theo \u0111\u00fang chu\u1ea9n m\u1ef1c VAS v\u00e0 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh n\u1ed9p b\u1ed5 sung s\u1edbm: Vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u00e0n ch\u1ec9nh n\u0103m 2025 v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ed5 sung v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m 2026 l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 tr\u00e1nh b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dieu_chinh_BCTC_nam_2026_co_gi_moi\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh BCTC n\u0103m 2026 c\u00f3 g\u00ec m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t l\u1edbn v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1eabu bi\u1ec3u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m m\u1edbi sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng b\u1ecb b\u00e1c b\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_mau_bieu_va_danh_xung\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 m\u1eabu bi\u1ec3u v\u00e0 danh x\u01b0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a l\u1ea1i v\u1edbi t\u00ean g\u1ecdi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Khi th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u m\u1edbi n\u00e0y. Vi\u1ec7c s\u1eed d\u1ee5ng sai m\u1eabu bi\u1ec3u c\u1ee7a c\u00e1c Th\u00f4ng t\u01b0 c\u0169 (nh\u01b0 Th\u00f4ng t\u01b0 200 hay 133 c\u0169) khi n\u1ed9p l\u1ea1i s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb h\u1ec7 th\u1ed1ng t\u1eeb ch\u1ed1i t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_thong_nhat_va_giai_trinh\"><\/span><b>Y\u00eau c\u1ea7u v\u1ec1 t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 m\u1edbi y\u00eau c\u1ea7u s\u1ef1 nh\u1ea5t qu\u00e1n cao h\u01a1n gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00e0 c\u00f3, th\u00ec \u0111i k\u00e8m v\u1edbi n\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t b\u1ea3n gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 nguy\u00ean nh\u00e2n sai s\u00f3t. Trong k\u1ef7 nguy\u00ean AI c\u1ee7a ng\u00e0nh thu\u1ebf, c\u00e1c thu\u1eadt to\u00e1n s\u1ebd t\u1ef1 \u0111\u1ed9ng so s\u00e1nh b\u1ea3n n\u1ed9p t\u1ea1m v\u00e0 b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u00ecm ra c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng (nh\u01b0 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu doanh thu ho\u1eb7c chi ph\u00ed gi\u00e1 v\u1ed1n).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tuong_quan_mat_thiet_voi_quyet_toan_thue_TNDN\"><\/span><b>T\u01b0\u01a1ng quan m\u1eadt thi\u1ebft v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, khi \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m, s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n s\u1ebd thay \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y k\u00e9o theo vi\u1ec7c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p k\u00e8m h\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf TNDN (M\u1eabu 03\/TNDN) v\u00e0 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (M\u1eabu 01\/KHBS). Vi\u1ec7c ch\u1ec9 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 qu\u00ean b\u1ed5 sung t\u1edd khai thu\u1ebf l\u00e0 m\u1ed9t thi\u1ebfu s\u00f3t ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quy_trinh_dieu_chinh_bao_cao_tai_chinh_nop_tam\"><\/span><b>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh di\u1ec5n ra m\u01b0\u1ee3t m\u00e0, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 4 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_va_phan_loai_muc_do_sai_sot\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 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 sai s\u00f3t gi\u1eefa b\u1ea3n n\u1ed9p t\u1ea1m v\u00e0 th\u1ef1c t\u1ebf l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu: C\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed5 s\u00e1ch n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu (\u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn b\u1ea3n ch\u1ea5t b\u1ee9c tranh t\u00e0i ch\u00ednh): Ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_cac_but_toan_dieu_chinh_ke_toan\"><\/span><b>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n s\u1eeda sai tr\u00ean ph\u1ea7n m\u1ec1m. L\u01b0u \u00fd, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh sau n\u00e0y. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 quan \u0111i\u1ec3m khi \u0111\u01b0\u1ee3c h\u1ecfi t\u1ea1i sao BCTC n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1edbi bi\u00ean \u0111\u1ed9 l\u1edbn nh\u01b0 v\u1eady.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_bo_ho_so_dieu_chinh_hoan_chinh\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh ho\u00e0n ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 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: \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u \u0111\u00fang (g\u1ed3m B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, K\u1ebft qu\u1ea3 kinh doanh, 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 thu nh\u1eadp doanh nghi\u1ec7p (TNDN) b\u1ed5 sung: C\u1eadp nh\u1eadt l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n sang thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh 01\/KHBS: Ghi r\u00f5 s\u1ed1 li\u1ec7u c\u0169, s\u1ed1 li\u1ec7u m\u1edbi v\u00e0 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh (V\u00ed d\u1ee5: Do nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n, do s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o&#8230;).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Truy_cap_he_thong_Thue_dien_tu_de_nop_ho_so\"><\/span><b>B\u01b0\u1edbc 4: Truy c\u1eadp h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea9y h\u1ed3 s\u01a1 l\u00ean h\u1ec7 th\u1ed1ng. Sau khi n\u1ed9p, c\u1ea7n ki\u1ec3m tra tr\u1ea1ng th\u00e1i &#8220;C\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1&#8221; \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 th\u00e0nh c\u00f4ng v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_muc_xu_phat_khi_dieu_chinh_bao_cao_tai_chinh\"><\/span><b>R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8369\" aria-describedby=\"caption-attachment-8369\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8369\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh.jpg\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, r\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi \u0111i\u1ec1u ch\u1ec9nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Bao-cao-tai-chinh-nop-tam-co-duoc-dieu-chinh-rui-ro-va-muc-xu-phat-khi-dieu-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8369\" class=\"wp-caption-text\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, r\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi \u0111i\u1ec1u ch\u1ec9nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 lu\u1eadt cho ph\u00e9p nh\u01b0ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng xuy\u00ean ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sai c\u00e1ch s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh 105\/2024\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Dieu_chinh_khong_lam_thay_doi_nghia_vu_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110i\u1ec1u ch\u1ec9nh kh\u00f4ng l\u00e0m thay \u0111\u1ed5i 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 vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u0111\u1ec3 s\u1eeda c\u00e1c l\u1ed7i ch\u00ednh t\u1ea3, ph\u00e2n lo\u1ea1i l\u1ea1i t\u00e0i kho\u1ea3n m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p th\u01b0\u1eddng kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n. Tuy nhi\u00ean, \u0111i\u1ec3m t\u00edn nhi\u1ec7m tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb gi\u1ea3m xu\u1ed1ng, khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o danh s\u00e1ch r\u1ee7i ro cao trong k\u1ef3 thanh tra t\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Dieu_chinh_lam_tang_so_thue_phai_nop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/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 ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p &#8220;n\u1ed9p t\u1ea1m&#8221; thi\u1ebfu doanh thu ho\u1eb7c th\u1eeba chi ph\u00ed.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p: T\u00ednh 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p thi\u1ebfu, t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u1ebfn ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t khai sai: N\u1ebfu c\u01a1 quan thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c n\u1ed9p t\u1ea1m l\u00e0 c\u1ed1 t\u00ecnh gian l\u1eadn, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phat-cham-nop-quyet-toan-thue\/\">Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Sai_pham_ve_chuan_muc_ke_toan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Sai ph\u1ea1m v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-105-2024-ND-CP-sua-doi-Nghi-dinh-96-2022-ND-CP-co-cau-to-chuc-Bo-Cong-Thuong-619678.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 105\/2024\/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 chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 m\u1ee9c ph\u1ea1t t\u1eeb 10.000.000 VN\u0110 \u0111\u1ebfn 20.000.000 VN\u0110. N\u1ebfu b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh cho th\u1ea5y b\u1ea3n n\u1ed9p t\u1ea1m tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 nh\u1eefng sai l\u1ec7ch qu\u00e1 v\u00f4 l\u00fd, doanh nghi\u1ec7p r\u1ea5t kh\u00f3 tr\u00e1nh kh\u1ecfi m\u1ee9c ph\u1ea1t n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n. D\u00f9 ph\u00e1p lu\u1eadt cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang quy tr\u00ecnh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.\u00a0<\/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 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 k\u1ebf to\u00e1n tr\u01b0\u1edbc thanh tra thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u00e0 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd k\u1ecbp th\u1eddi, \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt .<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/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\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 <\/span><\/a><\/div>\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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bao_cao_tai_chinh_nop_tam_co_duoc_dieu_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p t\u1ea1m c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/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=\"Da_nop_lai_bao_cao_tai_chinh_lan_2_nay_phat_hien_van_sai_thi_co_duoc_nop_lai_lan_3_khong\"><\/span>\u0110\u00e3 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea7n 2, nay ph\u00e1t hi\u1ec7n v\u1eabn sai th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i l\u1ea7n 3 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 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 BCTC, mi\u1ec5n l\u00e0 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra. Tuy nhi\u00ean, n\u1ed9p l\u1ea1i qu\u00e1 nhi\u1ec1u l\u1ea7n s\u1ebd l\u00e0m t\u0103ng r\u1ee7i ro b\u1ecb ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf. T\u1eeb k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026, c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u1ed9p t\u1ea1m.                    <\/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=\"Bao_cao_tai_chinh_da_co_bao_cao_kiem_toan_roi_nhung_toi_van_muon_dieu_chinh_thi_co_duoc_khong\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n r\u1ed3i nh\u01b0ng t\u00f4i v\u1eabn mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec c\u00f3 \u0111\u01b0\u1ee3c 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\u01b0\u1ee3c, nh\u01b0ng b\u1ea1n c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ec3 ph\u00e1t h\u00e0nh l\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n m\u1edbi ho\u1eb7c ghi ch\u00fa v\u1ec1 s\u1ef1 thay \u0111\u1ed5i n\u00e0y trong thuy\u1ebft minh BCTC c\u1ee7a n\u0103m ti\u1ebfp theo n\u1ebfu \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1.                    <\/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=\"Quy_dinh_thoi_han_trong_vong_bao_lau_de_nop_lai_BCTC_nop_tam_la_khi_nao\"><\/span>Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n trong v\u00f2ng bao l\u00e2u \u0111\u1ec3 n\u1ed9p l\u1ea1i BCTC n\u1ed9p t\u1ea1m 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\tKh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng th\u1eddi h\u1ea1n an to\u00e0n nh\u1ea5t l\u00e0 trong v\u00f2ng 30 - 60 ng\u00e0y sau khi n\u1ed9p b\u1ea3n t\u1ea1m, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf l\u00ean k\u1ebf ho\u1ea1ch thanh tra cho n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3.                    <\/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\": \"\u0110\u00e3 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea7n 2, nay ph\u00e1t hi\u1ec7n v\u1eabn sai th\u00ec c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i l\u1ea7n 3 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 BCTC, mi\u1ec5n l\u00e0 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra. 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Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn n\u1ed9p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8365"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8365\/revisions"}],"predecessor-version":[{"id":8376,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8365\/revisions\/8376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8366"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8365"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}