{"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":"2025-11-03T10:08:14","modified_gmt":"2025-11-03T03:08:14","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\/2026\/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":"<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh, nguy\u00ean t\u1eafc v\u00e0 ph\u1ea1m vi th\u1ef1c hi\u1ec7n khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT khi ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd bi\u1ebft khi n\u00e0o \u0111\u01b0\u1ee3c khai b\u1ed5 sung, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai b\u1ed5 sung<\/li>\n<li>H\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ea7n chu\u1ea9n b\u1ecb<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p<br \/>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. Quy \u0111\u1ecbnh<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nC\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, Kho\u1ea3n 6 \u0110i\u1ec1u 6 Lu\u1eadt 56\/2024\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 v\u00e0 Kho\u1ea3n 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/p>\n<p style=\"padding-left: 40px;\"><strong>Kho\u1ea3n 6 \u0110i\u1ec1u 6 Lu\u1eadt 56\/2024\/QH15<br \/>\n<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><em>6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung, b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n c\u1ee7a\u00a0\u0110i\u1ec1u 47\u00a0nh\u01b0 sau:<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0kho\u1ea3n 1\u00a0nh\u01b0 sau:<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>\u201c1. 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 trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>a) 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=\"padding-left: 40px;\"><em>b) H\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi, th\u1eddi k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf n\u00eau t\u1ea1i quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>\u0110\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung thu\u1ed9c ph\u1ea1m vi thanh tra, ki\u1ec3m tra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u1ed5 sung h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 thanh tra v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo k\u1ebft lu\u1eadn, quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan chuy\u00ean ng\u00e0nh c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d;<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>b) B\u00e3i b\u1ecf\u00a0kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><strong>Kho\u1ea3n 4, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><em>H\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m:<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>a) T\u1edd khai b\u1ed5 sung;<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>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=\"padding-left: 40px;\"><em>\u2026\u201d<\/em><\/p>\n<p>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. <em>Xem th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung <a href=\"\/2026\/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<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2026\/wp-json\/wp\/v2\/ht-kb\/12298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12298"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions"}],"predecessor-version":[{"id":50665,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12298\/revisions\/50665"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12298"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12298"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}