{"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":"2024-10-15T15:39:47","modified_gmt":"2024-10-15T08:39:47","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":"https:\/\/helpsme.misa.vn\/2022\/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 style=\"box-sizing: border-box;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 v\u00e0 Kho\u1ea3n 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\">\u201c<strong style=\"box-sizing: border-box;\">\u0110i\u1ec1u 47. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">2. Khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3\u00a0<\/em><em style=\"box-sizing: border-box;\">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\u00a0<\/em><em style=\"box-sizing: border-box;\">th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn\u00a0\u0111\u01b0\u1ee3c\u00a0khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf;\u00a0<\/em><em style=\"box-sizing: border-box;\">c\u01a1 quan thu\u1ebf 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 h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 142 v\u00e0 \u0110i\u1ec1u 143 c\u1ee7a Lu\u1eadt n\u00e0y<\/em><em style=\"box-sizing: border-box;\">.<\/em><em style=\"box-sizing: border-box;\">\u00a0<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">3. Sau khi\u00a0<\/em><em style=\"box-sizing: border-box;\">c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c\u00a0khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0<\/em><em style=\"box-sizing: border-box;\">\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m\u00a0<\/em><em style=\"box-sizing: border-box;\">t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n v\u00e0 b\u1ecb<\/em><em style=\"box-sizing: border-box;\">x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 142 v\u00e0 \u0110i\u1ec1u 143 c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">b) T<\/em><em style=\"box-sizing: border-box;\">r\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai, s\u00f3t n\u1ebfu khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">4. H\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m:<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">a) T\u1edd khai b\u1ed5 sung;<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">b) B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan.<\/em><\/p>\n<p style=\"box-sizing: border-box; padding-left: 40px;\"><em style=\"box-sizing: border-box;\">\u2026\u201d<\/em><\/p>\n<p style=\"box-sizing: border-box;\">Nh\u01b0 v\u1eady, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n t\u1edd khai \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec c\u1ea7n khai t\u1edd khai thu\u1ebf b\u1ed5 sung.\u00a0<em>Xem th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung <a href=\"\/2022\/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<p><a href=\"https:\/\/esign.misa.vn\/dang-ky-dung-thu\/?utm_source=helpsme&amp;utm_medium=banner&amp;utm_campaign=&amp;utm_content=&amp;utm_term=billing__esign\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-30399\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png\" alt=\"banner esign\" width=\"1200\" height=\"243\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png 1200w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-700x142.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-800x162.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-768x156.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-50x10.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-60x12.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-100x20.png 100w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 v\u00e0 Kho\u1ea3n 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP: \u201c\u0110i\u1ec1u 47. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"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":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/12298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=12298"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions"}],"predecessor-version":[{"id":30451,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions\/30451"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=12298"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=12298"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=12298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}