{"id":8399,"date":"2026-05-04T15:17:41","date_gmt":"2026-05-04T08:17:41","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8399"},"modified":"2026-05-04T15:17:41","modified_gmt":"2026-05-04T08:17:41","slug":"nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/","title":{"rendered":"\u63d0\u4ea4\u4e0d\u5b9e\u8d22\u52a1\u62a5\u544a\u4f1a\u53d7\u5230\u5904\u7f5a\u5417\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) kh\u00f4ng ch\u1ec9 l\u00e0 t\u1ea5m g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu t\u00ecnh h\u00ecnh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, do kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 l\u1edbn ho\u1eb7c nh\u1eefng thay \u0111\u1ed5i li\u00ean t\u1ee5c trong ch\u00ednh s\u00e1ch thu\u1ebf, vi\u1ec7c x\u1ea3y ra sai s\u00f3t l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. C\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0: N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng? N\u1ebfu c\u00f3, m\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau v\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0y trong n\u0103m 2026?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch s\u00e2u r\u1ed9ng d\u1ef1a tr\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u1ec3 gi\u00fap c\u00e1c ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n nh\u1ea5t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Can_cu_xu_phat_khi_nop_sai_bao_cao_tai_chinh_dan_den_thieu_thue\" >C\u0103n c\u1ee9 x\u1eed ph\u1ea1t khi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Muc_phat_tien_20_so_tien_thue_khai_thieu\" >M\u1ee9c ph\u1ea1t ti\u1ec1n 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Cac_bien_phap_khac_phuc_hau_qua_bat_buoc\" >C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Thoi_hieu_xu_phat_va_nhung_truong_hop_dac_biet\" >Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Nhung_tinh_huong_thuc_te_thuong_gap_trong_doanh_nghiep\" >Nh\u1eefng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1eb7p trong doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Sai_sot_khong_lam_thay_doi_nghia_vu_nop_thue\" >Sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Sai_sot_lam_giam_so_lo_dang_theo_doi\" >Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 l\u1ed7 \u0111ang theo d\u00f5i<\/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\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Khai_sai_chi_phi_khong_duoc_tru_dan_den_thieu_thue_TNDN\" >Khai sai chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb d\u1eabn \u0111\u1ebfn thi\u1ebfu 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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Quy_trinh_xu_ly_khi_phat_hien_nop_bao_cao_tai_chinh_sai\" >Quy tr\u00ecnh x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<\/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\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Buoc_1_Ra_soat_tong_the_va_doi_chieu_du_lieu\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/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\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Buoc_2_Lap_ho_so_khai_bo_sung_theo_dung_quy_dinh\" >B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo \u0111\u00fang quy \u0111\u1ecbnh<\/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\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Buoc_3_Chu_dong_nop_du_so_tien_thue_thieu_va_tien_cham_nop\" >B\u01b0\u1edbc 3: Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Buoc_4_Hoan_thien_ho_so_luu_tru_va_giai_trinh\" >B\u01b0\u1edbc 4: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 l\u01b0u tr\u1eef v\u00e0 gi\u1ea3i tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Hoi_dap_ve_van_de_nop_sai_bao_cao_tai_chinh_co_bi_xu_phat_khong\" >H\u1ecfi \u0111\u00e1p v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Nop_sai_bao_cao_tai_chinh_nhung_khong_lam_phat_sinh_thue_phai_nop_thi_muc_phat_bao_nhieu\" >N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng l\u00e0m ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec m\u1ee9c ph\u1ea1t bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Tien_cham_nop_duoc_tinh_tu_thoi_diem_nao_khi_nop_sai_bao_cao_tai_chinh\" >Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o khi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong\/#Nop_sai_chi_tieu_tren_Bao_cao_luu_chuyen_tien_te_co_can_nop_lai_khong\" >N\u1ed9p sai ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u00f3 c\u1ea7n n\u1ed9p l\u1ea1i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_Nop_sai_bao_cao_tai_chinh_co_bi_xu_phat_khong\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd: N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8402\" aria-describedby=\"caption-attachment-8402\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8402\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-viec-nop-sai-bao-cao-tai-chinh-co-bi-xu-phat-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8402\" class=\"wp-caption-text\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng, c\u00f9ng MAN &#8211; Master Accountant Network ph\u00e2n bi\u1ec7t r\u00f5 hai y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00e0nh vi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng m\u1eb7c nhi\u00ean d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ngay l\u1eadp t\u1ee9c. Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam lu\u00f4n d\u00e0nh m\u1ed9t kh\u00f4ng gian nh\u1ea5t \u0111\u1ecbnh cho s\u1ef1 t\u1ef1 nguy\u1ec7n s\u1eeda sai v\u00e0 t\u00ednh t\u1ef1 gi\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi: Khi doanh nghi\u1ec7p t\u1ef1 nh\u1eadn th\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean BCTC \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t (nh\u01b0 nh\u1ea7m l\u1eabn h\u1ea1ch to\u00e1n, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, ho\u1eb7c \u00e1p d\u1ee5ng sai ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n&#8230;), doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi l\u00e0 KH\u00d4NG, mi\u1ec5n l\u00e0 vi\u1ec7c khai b\u1ed5 sung di\u1ec5n ra tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra: \u0110\u00e2y l\u00e0 k\u1ecbch b\u1ea3n r\u1ee7i ro nh\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ecdi \u0111\u01a1n v\u1ecb kinh doanh. C\u0103n c\u1ee9 theo kho\u1ea3n 2 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, ngay c\u1ea3 khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Tuy nhi\u00ean, h\u00e0nh \u0111\u1ed9ng &#8220;kh\u1eafc ph\u1ee5c mu\u1ed9n&#8221; n\u00e0y s\u1ebd kh\u00f4ng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi \u00e1n ph\u1ea1t h\u00e0nh ch\u00ednh. L\u00fac n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 142 v\u00e0 \u0110i\u1ec1u 143 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng ph\u1ee5 thu\u1ed9c m\u1eadt thi\u1ebft v\u00e0o s\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_xu_phat_khi_nop_sai_bao_cao_tai_chinh_dan_den_thieu_thue\"><\/span><b>C\u0103n c\u1ee9 x\u1eed ph\u1ea1t khi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8401\" aria-describedby=\"caption-attachment-8401\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8401\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong.jpg\" alt=\"C\u0103n c\u1ee9 x\u1eed ph\u1ea1t khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf v\u00e0 quy \u0111\u1ecbnh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Can-cu-xu-phat-khi-nop-bao-cao-tai-chinh-sai-dan-den-thieu-thue-va-quy-dinh-nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8401\" class=\"wp-caption-text\">C\u0103n c\u1ee9 x\u1eed ph\u1ea1t khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf v\u00e0 quy \u0111\u1ecbnh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u00e0nh vi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf (g\u1ecdi l\u00e0 h\u00e0nh vi khai thi\u1ebfu thu\u1ebf), doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi khung h\u00ecnh ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh ch\u1ecbu cho c\u00e1c sai s\u00f3t c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, sai s\u00f3t b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch thi\u1ebfu t\u00ednh th\u1ed1ng nh\u1ea5t ho\u1eb7c b\u1ecb th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb qua nhi\u1ec1u th\u1eddi k\u1ef3. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-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;\"> chuy\u00ean nghi\u1ec7p nh\u1eb1m r\u00e0 so\u00e1t v\u00e0 ki\u1ec7n to\u00e0n l\u1ea1i to\u00e0n b\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_20_so_tien_thue_khai_thieu\"><\/span><b>M\u1ee9c ph\u1ea1t ti\u1ec1n 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang b\u0103n kho\u0103n li\u1ec7u n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng v\u00e0 n\u1ebfu ph\u1ea1t th\u00ec con s\u1ed1 c\u1ee5 th\u1ec3 l\u00e0 bao nhi\u00eau, th\u00ec m\u1ee9c ph\u1ea1t 20% ch\u00ednh l\u00e0 \u0111\u1ecbnh m\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. C\u1ee5 th\u1ec3, c\u01a1 quan thu\u1ebf s\u1ebd ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m v\u00e0 ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf: \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. Tuy nhi\u00ean, do s\u01a1 su\u1ea5t trong vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t, c\u00e1ch t\u00ednh to\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n thu\u1ebf d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 gi\u00e1c khai b\u1ed5 sung nh\u01b0ng ch\u1eadm tr\u1ec5 v\u1ec1 th\u1eddi \u0111i\u1ec3m: \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p l\u1ea1i BCTC v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf b\u1ed5 sung, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, h\u00e0nh \u0111\u1ed9ng n\u00e0y l\u1ea1i di\u1ec5n ra sau khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra v\u00e0 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf k\u1ebft th\u00fac th\u1eddi h\u1ea1n thanh tra t\u1ea1i tr\u1ee5 s\u1edf. \u1ede tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f3 vi ph\u1ea1m h\u00e0nh ch\u00ednh, nh\u01b0ng m\u1ee9c ph\u1ea1t 20% \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ee9c nh\u1eb9 h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf (ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi khai sai t\u1eeb l\u1ed7i tr\u1ed1n thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u: M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ban \u0111\u1ea7u b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ch\u00ednh th\u1ee9c, th\u00ec h\u00e0nh vi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft: \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c t\u1eadp \u0111o\u00e0n, vi\u1ec7c khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng ch\u1ecbu m\u1ee9c ph\u1ea1t 20%, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bien_phap_khac_phuc_hau_qua_bat_buoc\"><\/span><b>C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u1ed1 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh 20%. Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u00e2n s\u00e1ch qu\u1ed1c gia:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu: Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n tr\u1ea3 to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ch\u01b0a n\u1ed9p, ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf: \u0110\u00e2y c\u00f3 th\u1ec3 coi l\u00e0 kho\u1ea3n ti\u1ec1n l\u00e3i ph\u00e1t sinh tr\u00ean th\u1eddi gian doanh nghi\u1ec7p ch\u1eadm ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh l\u00e0 0.03%\/ng\u00e0y. \u0110i\u1ec1u n\u00e0y l\u00fd gi\u1ea3i t\u1ea1i sao ngay c\u1ea3 khi doanh nghi\u1ec7p t\u1ef1 h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng khi t\u1ef1 ph\u00e1t hi\u1ec7n, h\u1ecd v\u1eabn ph\u1ea3i tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u00e1ng k\u1ec3 n\u1ebfu \u0111\u1ec3 th\u1eddi gian sai s\u00f3t k\u00e9o d\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan: N\u1ebfu vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 l\u1ed7 \u0111ang theo d\u00f5i ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c con s\u1ed1 n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_hieu_xu_phat_va_nhung_truong_hop_dac_biet\"><\/span><b>Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng kh\u00e1c tr\u1ef1c ti\u1ebfp tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng ch\u00ednh l\u00e0 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf th\u01b0\u1eddng l\u00e0 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f2n th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: Doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu \u0111\u1ea7y \u0111\u1ee7 03 kho\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu + Ti\u1ec1n ch\u1eadm n\u1ed9p + Ti\u1ec1n ph\u1ea1t 20%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t: C\u0103n c\u1ee9 theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo m\u1ee9c 20% n\u00eau tr\u00ean. Tuy nhi\u00ean, quy \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m cao h\u01a1n quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh r\u1eb1ng, d\u00f9 vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng c\u00f3 th\u1ec3 tho\u00e1t \u0111\u01b0\u1ee3c ph\u1ea7n ph\u1ea1t ti\u1ec1n do h\u1ebft th\u1eddi h\u1ea1n, nh\u01b0ng tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf l\u00e0 kh\u00f4ng th\u1ec3 tho\u00e1i th\u00e1c.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/nop-bao-cao-tai-chinh-sai-co-duoc-nop-lai-khong\/\">N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i kh\u00f4ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_tinh_huong_thuc_te_thuong_gap_trong_doanh_nghiep\"><\/span><b>Nh\u1eefng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1eb7p trong doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u th\u1ea5u \u0111\u00e1o v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng, ch\u00fang ta c\u1ea7n xem x\u00e9t c\u00e1c t\u00ecnh hu\u1ed1ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 th\u01b0\u1eddng ph\u00e1t sinh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_khong_lam_thay_doi_nghia_vu_nop_thue\"><\/span><b>Sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n lo l\u1eafng li\u1ec7u n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng khi k\u1ebf to\u00e1n ch\u1ec9 h\u1ea1ch to\u00e1n nh\u1ea7m gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed (v\u00ed d\u1ee5: nh\u1ea7m t\u1eeb chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p sang chi ph\u00ed b\u00e1n h\u00e0ng) nh\u01b0ng t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u1eabn \u0111\u00fang.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u1eabn gi\u1eef nguy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t: Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t 20% theo Ngh\u1ecb \u0111\u1ecbnh 125 v\u00ec kh\u00f4ng g\u00e2y thi\u1ebfu thu\u1ebf. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 vi ph\u1ea1m quy \u0111\u1ecbnh k\u1ebf to\u00e1n (tr\u00ecnh b\u00e0y sai m\u1eabu bi\u1ec3u, sai nguy\u00ean t\u1eafc) theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_lam_giam_so_lo_dang_theo_doi\"><\/span><b>Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 l\u1ed7 \u0111ang theo d\u00f5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u1ed9p BCTC ghi nh\u1eadn l\u1ed7 2 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng khi r\u00e0 so\u00e1t l\u1ea1i, s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf ch\u1ec9 l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng do h\u1ea1ch to\u00e1n th\u1eeba chi ph\u00ed. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, doanh nghi\u1ec7p v\u1eabn ch\u01b0a ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p do v\u1eabn \u0111ang l\u1ed7.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3: Ch\u01b0a l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t: Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ph\u1ea1t 20% ti\u1ec1n thu\u1ebf thi\u1ebfu (v\u00ec ti\u1ec1n thu\u1ebf thi\u1ebfu b\u1eb1ng 0). Tuy nhi\u00ean, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u1ed7 chuy\u1ec3n k\u1ef3 sau. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh vi\u1ec7c sau n\u00e0y khi c\u00f3 l\u00e3i, doanh nghi\u1ec7p d\u00f9ng s\u1ed1 l\u1ed7 \u1ea3o \u0111\u1ec3 gi\u1ea3m thu\u1ebf, d\u1eabn \u0111\u1ebfn vi ph\u1ea1m n\u1eb7ng h\u01a1n. V\u1eady \u1edf \u0111\u00e2y, c\u00e2u h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng s\u1ebd nghi\u00eang v\u1ec1 h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau thay v\u00ec ph\u1ea1t ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_sai_chi_phi_khong_duoc_tru_dan_den_thieu_thue_TNDN\"><\/span><b>Khai sai chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf TNDN<\/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 nh\u1ea5t tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng. Doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o chi ph\u00ed nh\u1eefng kho\u1ea3n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, chi ph\u00ed ph\u00fac l\u1ee3i v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, ho\u1eb7c c\u00e1c kho\u1ea3n chi kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3: Khi c\u01a1 quan thu\u1ebf thanh tra v\u00e0 b\u00f3c t\u00e1ch c\u00e1c chi ph\u00ed n\u00e0y, thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u1ebd t\u0103ng l\u00ean, d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t: Doanh nghi\u1ec7p ch\u1eafc ch\u1eafn b\u1ecb ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf b\u1ecb truy thu th\u00eam, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u00f3 cho \u0111\u1ebfn ng\u00e0y n\u1ed9p \u0111\u1ee7 ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_phat_hien_nop_bao_cao_tai_chinh_sai\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng lo l\u1eafng v\u1ec1 vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng, h\u00e3y th\u1ef1c hi\u1ec7n ngay quy tr\u00ecnh d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i ph\u00e1p l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u chi ph\u00ed ph\u1ea1t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_tong_the_va_doi_chieu_du_lieu\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t l\u1ea1i to\u00e0n 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\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ed5ng s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf so v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c h\u1ea1ch to\u00e1n tr\u00f9ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_ho_so_khai_bo_sung_theo_dung_quy_dinh\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ngay khi ph\u00e1t hi\u1ec7n l\u1ed7i, doanh nghi\u1ec7p c\u1ea7n l\u1eadp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai b\u1ed5 sung m\u1eabu 01\/KHBS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01-1\/KHBS: C\u1ea7n gi\u1ea3i tr\u00ecnh r\u00f5 ch\u1ec9 ti\u00eau n\u00e0o sai, nguy\u00ean nh\u00e2n sai s\u00f3t l\u00e0 g\u00ec (l\u1ed7i k\u1ef9 thu\u1eadt, nh\u1ea7m l\u1eabn s\u1ed1 li\u1ec7u&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c \u0111\u1ec3 n\u1ed9p thay th\u1ebf b\u1ea3n c\u0169.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n b\u01b0\u1edbc n\u00e0y c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t s\u1ebd tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng theo h\u01b0\u1edbng c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p, v\u00ec n\u1ebfu th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p s\u1ebd tho\u00e1t \u0111\u01b0\u1ee3c m\u1ee9c ph\u1ea1t 20%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chu_dong_nop_du_so_tien_thue_thieu_va_tien_cham_nop\"><\/span><b>B\u01b0\u1edbc 3: Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Ngay sau khi n\u1ed9p t\u1edd khai b\u1ed5 sung, doanh nghi\u1ec7p n\u00ean t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh v\u00e0 n\u1ed9p ngay v\u00e0o kho b\u1ea1c. Vi\u1ec7c n\u1ed9p ti\u1ec1n s\u1edbm kh\u00f4ng ch\u1ec9 th\u1ec3 hi\u1ec7n t\u00ednh t\u1ef1 gi\u00e1c m\u00e0 c\u00f2n gi\u00fap tr\u00e1nh kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p c\u00f9ng v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y, gi\u00fap ti\u1ebft ki\u1ec7m m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u00e1ng k\u1ec3 cho \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Hoan_thien_ho_so_luu_tru_va_giai_trinh\"><\/span><b>B\u01b0\u1edbc 4: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 l\u01b0u tr\u1eef 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;\">M\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u1ea9n tr\u1ecdng. H\u1ed3 s\u01a1 bao g\u1ed3m bi\u00ean b\u1ea3n h\u1ecdp n\u1ed9i b\u1ed9 v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c b\u1ed5 sung, v\u00e0 b\u1eb1ng ch\u1ee9ng n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh m\u1ed9t c\u00e1ch t\u1ef1 tin v\u00e0 minh b\u1ea1ch khi c\u00f3 c\u00e1c \u0111o\u00e0n thanh tra ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p m\u1ea5t ho\u00e0n to\u00e0n c\u01a1 h\u1ed9i kh\u1eafc ph\u1ee5c, b\u1edfi ph\u00e1p lu\u1eadt v\u1eabn cho ph\u00e9p n\u1ed9p l\u1ea1i v\u00e0 khai b\u1ed5 sung n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u00fang quy tr\u00ecnh. \u0110i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, ph\u00e1t hi\u1ec7n sai s\u00f3t s\u1edbm v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c kho\u1ea3n ph\u1ea1t ph\u00e1t sinh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf hay c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u0111\u00fang chu\u1ea9n quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t.<\/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><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_van_de_nop_sai_bao_cao_tai_chinh_co_bi_xu_phat_khong\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng<\/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=\"Nop_sai_bao_cao_tai_chinh_nhung_khong_lam_phat_sinh_thue_phai_nop_thi_muc_phat_bao_nhieu\"><\/span>N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng l\u00e0m ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec m\u1ee9c ph\u1ea1t bao nhi\u00eau?<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 n\u00e0y doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/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. M\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 5 - 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang m\u1eabu bi\u1ec3u ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung.                    <\/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=\"Tien_cham_nop_duoc_tinh_tu_thoi_diem_nao_khi_nop_sai_bao_cao_tai_chinh\"><\/span>Ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o khi n\u1ed9p sai 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\tTi\u1ec1n ch\u1eadm n\u1ed9p b\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u00e0ng n\u0103m cho quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc) cho \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_sai_chi_tieu_tren_Bao_cao_luu_chuyen_tien_te_co_can_nop_lai_khong\"><\/span>N\u1ed9p sai ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u00f3 c\u1ea7n n\u1ed9p l\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a BCTC. D\u00f9 ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng kh\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, nh\u01b0ng n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh trung th\u1ef1c c\u1ee7a BCTC. B\u1ea1n n\u00ean n\u1ed9p l\u1ea1i b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u00ecnh b\u00e0y sai b\u00e1o c\u00e1o k\u1ebf to\u00e1n khi c\u01a1 quan ch\u1ee9c n\u0103ng h\u1eadu ki\u1ec3m.                    <\/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\": \"N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng l\u00e0m ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec m\u1ee9c ph\u1ea1t bao nhi\u00eau?\",\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 n\u00e0y doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/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. 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Tuy nhi\u00ean, do kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 l\u1edbn ho\u1eb7c nh\u1eefng thay \u0111\u1ed5i li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8399"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8399\/revisions"}],"predecessor-version":[{"id":8403,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8399\/revisions\/8403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8400"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}