{"id":12298,"date":"2020-08-14T15:15:38","date_gmt":"2020-08-14T08:15:38","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12298"},"modified":"2020-12-14T10:15:13","modified_gmt":"2020-12-14T03:15:13","slug":"da-nop-to-khai-thue-gtgt-roi-nhung-phat-hien-ke-khai-sai-thi-phai-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/2021\/kb\/da-nop-to-khai-thue-gtgt-roi-nhung-phat-hien-ke-khai-sai-thi-phai-lam-nhu-the-nao\/","title":{"rendered":"\u0110\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT r\u1ed3i nh\u01b0ng ph\u00e1t hi\u1ec7n k\u00ea khai sai th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>1.N\u1ed9i dung<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00e3 l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00f4ng tin tr\u00ean t\u1edd khai.<\/p>\n<p style=\"padding-left: 40px;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng: ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd: ng\u00e0y 30 ho\u1eb7c 31 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"font-size: 14pt;\">2.C\u00e1ch x\u1eed l\u00fd<\/span><\/strong><\/p>\n<h6><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 1: V\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/span><\/h6>\n<p>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/p>\n<ul>\n<li>Ti\u1ebfn h\u00e0nh s\u1eeda l\u1ea1i t\u1edd khai thu\u1ebf GTGT cho \u0111\u00fang r\u1ed3i n\u1ed9p l\u1ea1i v\u00e0 kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: N\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd 02\/2020 v\u00e0o ng\u00e0y 16\/07\/2020, tuy nhi\u00ean \u0111\u1ebfn ng\u00e0y 20\/07\/2020 ph\u00e1t hi\u1ec7n ra sai s\u00f3t (th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u01b0a h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd 2 l\u00e0 ng\u00e0y 31\/07\/2020)<\/em><br \/>\n<em>=&gt; M\u1edf t\u1edd khai qu\u00fd 02\/2020 ra s\u1eeda l\u1ea1i cho \u0111\u00fang r\u1ed3i n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<h6><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/span><\/h6>\n<p>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/p>\n<ul>\n<li>Ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT cho k\u1ef3 b\u1ecb sai r\u1ed3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: N\u1ed9p t\u1edd khai thu\u1ebf GTGT qu\u00fd 02\/2020 v\u00e0o ng\u00e0y 16\/07\/2020, tuy nhi\u00ean \u0111\u1ebfn ng\u00e0y 15\/08\/2020 m\u1edbi ph\u00e1t hi\u1ec7n ra sai s\u00f3t (th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf GTGT qu\u00fd 2 l\u00e0 ng\u00e0y 31\/07\/2020)<\/em><br \/>\n<em>=&gt; L\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT l\u1ea7n 1 cho qu\u00fd 02\/2020.<\/em><\/p>\n<p><em>Xem th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung <a href=\"\/2021\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.N\u1ed9i dung \u0110\u00e3 l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00f4ng tin tr\u00ean t\u1edd khai. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT: \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng: ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12298","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=12298"}],"version-history":[{"count":7,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions"}],"predecessor-version":[{"id":16385,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions\/16385"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=12298"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=12298"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=12298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}