{"id":53558,"date":"2022-06-21T16:18:06","date_gmt":"2022-06-21T09:18:06","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=53558"},"modified":"2023-04-14T08:28:55","modified_gmt":"2023-04-14T01:28:55","slug":"ke-khai-bo-sung-dieu-chinh-to-khai-thue-gtgt-nam-2022","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/53558\/ke-khai-bo-sung-dieu-chinh-to-khai-thue-gtgt-nam-2022\/","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT n\u0103m 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u00ea khai thu\u1ebf GTGT l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng h\u00e0ng\/qu\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Tuy nhi\u00ean trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c k\u1ebf to\u00e1n c\u0169ng kh\u00f4ng th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c l\u1ed7i sai nh\u01b0 b\u1ecf s\u00f3t kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n mua v\u00e0o\/b\u00e1n ra; ghi sai th\u00f4ng tin h\u00f3a \u0111\u01a1n ho\u1eb7c k\u00ea khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf GTGT\u2026 V\u00ec v\u1eady,\u00a0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/22211\/ke-khai-dieu-chinh-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh cho t\u1edd khai thu\u1ebf GTGT<\/a><\/span><\/span> \u0111\u00e3 sai, s\u00f3t v\u1ec1 \u0111\u00fang theo quy \u0111\u1ecbnh v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb ng\u00e0y 01\/01\/2022, quy \u0111\u1ecbnh v\u1ec1 c\u00e1c bi\u1ec3u m\u1eabu theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, trong \u0111\u00f3 c\u00f3 t\u1edd khai GTGT m\u1eabu s\u1ed1 01\/GTGT v\u1edbi nhi\u1ec1u ch\u1ec9 ti\u00eau thay \u0111\u1ed5i.\u00a0 MISA AMIS t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin nh\u1eb1m gi\u00fap c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT theo TT80\/2021\/TT-BTC \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n.<\/span><\/p>\n<figure id=\"attachment_53559\" aria-describedby=\"caption-attachment-53559\" style=\"width: 678px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-53559\" src=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-1_-Ke\u0302-khai-die\u0302\u0300u-chi\u0309nh-bo\u0302\u0309-sung-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-TT80_2021_TT-BTC.jpg\" alt=\"\" width=\"678\" height=\"355\" srcset=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-1_-Ke\u0302-khai-die\u0302\u0300u-chi\u0309nh-bo\u0302\u0309-sung-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-TT80_2021_TT-BTC.jpg 678w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-1_-Ke\u0302-khai-die\u0302\u0300u-chi\u0309nh-bo\u0302\u0309-sung-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-TT80_2021_TT-BTC-300x157.jpg 300w\" sizes=\"(max-width: 678px) 100vw, 678px\" \/><figcaption id=\"caption-attachment-53559\" class=\"wp-caption-text\">H\u00ecnh 1: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT theo TT80\/2021\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT n\u0103m 2022 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y bao g\u1ed3m:<\/span><\/p>\n<figure id=\"attachment_53560\" aria-describedby=\"caption-attachment-53560\" style=\"width: 988px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-53560\" src=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-2_-No\u0323\u0302i-dung-ca\u0301c-quy-di\u0323nh-chung-ve\u0302\u0300-vie\u0323\u0302c-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg\" alt=\"\" width=\"988\" height=\"330\" srcset=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-2_-No\u0323\u0302i-dung-ca\u0301c-quy-di\u0323nh-chung-ve\u0302\u0300-vie\u0323\u0302c-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg 988w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-2_-No\u0323\u0302i-dung-ca\u0301c-quy-di\u0323nh-chung-ve\u0302\u0300-vie\u0323\u0302c-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-300x100.jpg 300w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-2_-No\u0323\u0302i-dung-ca\u0301c-quy-di\u0323nh-chung-ve\u0302\u0300-vie\u0323\u0302c-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-768x257.jpg 768w\" sizes=\"(max-width: 988px) 100vw, 988px\" \/><figcaption id=\"caption-attachment-53560\" class=\"wp-caption-text\">H\u00ecnh 2: N\u1ed9i dung c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/figcaption><\/figure>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. X\u00e1c \u0111\u1ecbnh t\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 t\u1edd khai GTGT b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">a) X\u00e1c \u0111\u1ecbnh t\u1edd khai ch\u00ednh th\u1ee9c\u00a0<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; K\u1ec3 t\u1eeb khi T\u1ed5ng c\u1ee5c thu\u1ebf n\u00e2ng c\u1ea5p trang k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u00ean \u0111\u1ecba ch\u1ec9: <\/span><em><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/thuedientu.gdt.gov.vn\/\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/<\/span><\/a><\/span><\/span><\/em><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC th\u00ec khi l\u1ea7n \u0111\u1ea7u c\u00e1c b\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT \u0111\u1ec3 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u00ednh l\u00e0 t\u1edd khai ch\u00ednh th\u1ee9c k\u1ec3 t\u1eeb khi t\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn k\u1ec3 c\u1ea3 ch\u01b0a h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai.\u00a0Do \u0111\u00f3 ?T\u1edd khai ch\u00ednh th\u1ee9c l\u00e0 t\u1edd khai l\u1ea7n \u0111\u1ea7u ti\u00ean g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. Do v\u1eady c\u00e1c b\u1ea1n l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ea7n th\u1eadt ch\u00fa \u00fd, c\u1ea9n tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c, tr\u00e1nh ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/span><\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">b) X\u00e1c \u0111\u1ecbnh t\u1edd khai GTGT b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c n\u1ed9p t\u1edd khai b\u1ed5 sung n\u1ebfu t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f3 sai, s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i t\u1edd khai l\u1ea7n \u0111\u1ea7u n\u1eefa. Do \u0111\u00f3, t\u1edd khai b\u1ed5 sung s\u1ebd l\u00e0 t\u1edd khai l\u1eadp sau t\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh sai, s\u00f3t cho t\u1edd khai ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>&gt;&gt;&gt; Xem c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u t\u1ea1i b\u00e0i vi\u1ebft: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/20057\/to-khai-thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/a><\/span><\/span><\/em><\/strong><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, 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<\/span><span style=\"font-weight: 400;\">\u00a0nh\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.<\/span> <i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 theo Kho\u1ea3n 1,2,3 \u0110i\u1ec1u 47, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14).<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">? Th\u1eddi \u0111i\u1ec3m k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT: l\u00e0 b\u1ea5t c\u1ee9 ng\u00e0y n\u00e0o sau khi n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 t\u1ed1i \u0111a l\u00e0 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 <\/span><span style=\"font-weight: 400;\">\u00a0nh\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.<\/span><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Khi c\u01a1 quan thu\u1ebf, 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\u00a0\u0111\u01b0\u1ee3c\u00a0khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf; 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.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Sau khi 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:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c\u00a0khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m 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 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;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Tr\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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i c\u00f4ng ty TNHH Mai Ng\u1ecdc nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o l\u00e0 ng\u00e0y 26\/05\/2022 c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u1ebfn ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p k\u1ef3 ki\u1ec3m tra t\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021. C\u00e1c b\u1ea1n h\u00e3y c\u00f9ng xem x\u00e9t m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1ea3y ra khi k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf GTGT qu\u00fd 4\/2021 c\u1ee7a c\u00f4ng ty \u0111\u00e3 k\u00ea khai c\u00f3 sai, s\u00f3t ph\u1ea3i b\u1ed5 sung nh\u01b0 sau:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 1: Tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf xu\u1ed1ng tr\u1ee5 s\u1edf ki\u1ec3m tra 2 ng\u00e0y k\u1ebf to\u00e1n c\u00f4ng ty ph\u00e1t hi\u1ec7n sai, s\u00f3t \u0111\u00e3 k\u1ecbp th\u1eddi n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung th\u00ec s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi k\u00ea khai sai n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 2: Trong ng\u00e0y 26\/05\/2022 c\u01a1 quan thu\u1ebf xu\u1ed1ng tr\u1ee5 s\u1edf ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f4ng ty m\u1edbi ph\u00e1t hi\u1ec7n sai, s\u00f3t v\u00e0 \u0111\u00e3 n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung v\u00e0o ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi k\u00ea khai sai n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 3: Sau ng\u00e0y c\u01a1 quan thu\u1ebf ho\u00e0n t\u1ea5t quy tr\u00ecnh ki\u1ec3m tra v\u00e0 \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a c\u00f4ng ty TNHH Mai Ng\u1ecdc th\u00ec\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ K\u1ebf to\u00e1n c\u00f4ng ty m\u1edbi ph\u00e1t hi\u1ec7n sai, s\u00f3t tr\u00ean v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung t\u1edd<\/span> <span style=\"font-weight: 400;\">khai thu\u1ebf GTGT qu\u00fd 4\/2021 ? Vi\u1ec7c k\u00ea khai b\u1ed5 sung n\u00e0y \u0111\u00e3 l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p n\u00ean s\u1ebd b\u1ecb 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.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n doanh nghi\u1ec7p k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/41611\/lap-to-khai-thue-gtgt-mau-01-gtgt-thang-quy-moi-nhat-theo-thong-tu-80-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 80<\/a><\/span><\/span><\/strong><\/em><\/span><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-Blog?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=ke-khai-bo-sung-dieu-chinh-to-khai-thue-gtgt-nam-2022&amp;term=act_dtanh\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-44028\" src=\"\/wp-content\/uploads\/2022\/03\/hinh-1.png\" alt=\"\" width=\"2834\" height=\"501\" srcset=\"\/wp-content\/uploads\/2022\/03\/hinh-1.png 2834w, \/wp-content\/uploads\/2022\/03\/hinh-1-300x53.png 300w, \/wp-content\/uploads\/2022\/03\/hinh-1-1024x181.png 1024w, \/wp-content\/uploads\/2022\/03\/hinh-1-768x136.png 768w, \/wp-content\/uploads\/2022\/03\/hinh-1-1536x272.png 1536w, \/wp-content\/uploads\/2022\/03\/hinh-1-2048x362.png 2048w\" sizes=\"(max-width: 2834px) 100vw, 2834px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><b style=\"font-family: arial, helvetica, sans-serif;\">3. M\u1ed9t s\u1ed1 \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 k\u00ea khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra ho\u1eb7c \u0111\u1ea7u v\u00e0o c\u00f3 sai, s\u00f3t<\/b><\/h2>\n<h2 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">3.1 K\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 sai, s\u00f3t:<\/span><\/em><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u0110\u1ed1i v\u1edbi sai, s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (b\u00e1n ra) sai, s\u00f3t do k\u00ea khai sai, nh\u1ea7m l\u1eabn ph\u00e1t sinh t\u1ea1i k\u1ef3 n\u00e0o th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0o\u00a0k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00f3.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 1<\/i><\/b><i><span style=\"font-weight: 400;\">: T\u1ea1i doanh nghi\u1ec7p H\u1ea3i H\u00e0 kinh doanh nhi\u1ec1u m\u1eb7t h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf theo th\u00e1ng, v\u00e0o ng\u00e0y 10 th\u00e1ng 01 n\u0103m 2022, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 xu\u1ea5t 1 h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra s\u1ed1 0018678 cho C\u00f4ng ty TNHH B\u00ecnh Minh c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 110.000.000 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% l\u00e0 11.000.000 \u0111\u1ed3ng. \u0110\u1ebfn ng\u00e0y 20\/02\/2022, k\u1ebf to\u00e1n H\u1ea3i H\u00e0 c\u00f3 k\u00ea khai thu\u1ebf h\u00f3a \u0111\u01a1n n\u00e0y nh\u01b0ng do nh\u1ea7m l\u1eabn n\u00ean \u0111\u00e3 k\u00ea khai gi\u00e1 tr\u1ecb ti\u1ec1n h\u00e0ng l\u00e0 100.000.000 \u0111\u1ed3ng, ti\u1ec1n thu\u1ebf l\u00e0 10.000.000 \u0111\u1ed3ng. Ngay sau \u0111\u00f3 ng\u00e0y 22\/02\/2022 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n n\u00e0y \u0111\u00e3 ph\u00e1t hi\u1ec7n ra nh\u1ea7m l\u1eabn n\u00e0y, khi \u0111\u00f3 vi\u1ec7c k\u00ea khai b\u1ed5 sung s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u00f3 sai, s\u00f3t l\u00e0 th\u00e1ng 1\/2022.\u00a0<\/span><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n b\u00e1n ra sai, s\u00f3t v\u1ec1 gi\u00e1 ti\u1ec1n h\u00e0ng, ti\u1ec1n thu\u1ebf GTGT m\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT th\u00ec c\u00e1c b\u1ea1n kh\u00f4ng ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai c\u1ee7a h\u00f3a \u0111\u01a1n sai, s\u00f3t m\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ee9c l\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y <\/span><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 tham kh\u1ea3o theo C\u00f4ng v\u0103n s\u1ed1 3127\/TCT-KK ng\u00e0y 14\/7\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u00f4ng v\u0103n 13696\/CT-TTHT ng\u00e0y 29\/03\/2019 c\u1ee7a C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i).<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u00ed d\u1ee5 2:<\/i><\/b><i><span style=\"font-weight: 400;\"> T\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n xu\u1ea5t nh\u1eadp kh\u1ea9u Ch\u00e2u \u00c1 &#8211; Th\u00e1i B\u00ecnh D\u01b0\u01a1ng \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 giao h\u00e0ng h\u00f3a cho b\u00ean mua. B\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh. Sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai, s\u00f3t th\u00ec b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai, s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai, s\u00f3t.\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">? C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/i><\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">3.2 K\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 sai, s\u00f3t:<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p khi ph\u00e1t hi\u1ec7n sai, s\u00f3t do nh\u1ea7m l\u1eabn, sai s\u1ed1 h\u1ecdc tr\u00ean t\u1edd khai so v\u1edbi h\u00f3a \u0111\u01a1n th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t k\u1ef3 n\u00e0o th\u00ec k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t\u00a0nh\u01b0ng ph\u1ea3i 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 ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8, \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC v\u00e0 tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1: 414\/TCT-KK, h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c khai thu\u1ebf GTGT c\u1ee7a C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i ng\u00e0y 30\/01\/2018). <\/span><\/i><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai sau khi c\u01a1 quan thu\u1ebf, 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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 vi\u1ec7c k\u00ea khai sai ho\u1eb7c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u00f3 sai, s\u00f3t nh\u01b0ng t\u1edd khai \u0111\u00e3 k\u00ea khai \u0111\u00fang gi\u00e1 tr\u1ecb ti\u1ec1n h\u00e0ng, ti\u1ec1n thu\u1ebf theo t\u1edd h\u00f3a \u0111\u01a1n sai, s\u00f3t \u0111\u00f3 v\u00e0 hai b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u00e3 l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn sai, s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai, s\u00f3t v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai, s\u00f3t th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung m\u00e0 c\u00e1c b\u1ea1n ch\u1ec9 c\u1ea7n k\u00ea khai t\u1edd h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o \u0111i\u1ec1u ch\u1ec9nh sai, s\u00f3t v\u00e0o k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. B\u1ed9 h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">1). T\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/KHBS\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">2). B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS k\u1ec3 t\u1eeb 1\/1\/2022 tr\u1edf \u0111i, kh\u00f4ng ph\u00e2n bi\u1ec7t k\u1ef3 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC.\u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">3). H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t t\u01b0\u01a1ng \u1ee9ng m\u1eabu \u0111\u00e3 khai v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/i><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u1ec1 k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh m\u1edbi trong Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC th\u00ec vi\u1ec7c k\u00ea khai b\u1ed5 sung s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh h\u1ed3 s\u01a1 khai b\u1ed5 sung t\u00ednh t\u1eeb h\u1ed3 s\u01a1 ti\u1ebfp theo c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p \u201cB\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS\u201d v\u00e0 \u201cH\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung\u201d, kh\u00f4ng ph\u1ea3i n\u1ed9p \u201cT\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/KHBS\u201d <\/span><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1: 126\/2020\/N\u0110-CP).<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf th\u00ec th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf khai b\u1ed5 sung ch\u1ec9 ph\u1ea3i n\u1ed9p H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t; kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/KHBS v\u00e0 B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. M\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ea7n nh\u1edb khi k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Sau khi c\u00e1c b\u1ea1n \u0111\u00e3 \u0111\u1ecdc k\u1ef9 v\u00e0 hi\u1ec3u r\u00f5 c\u00e1c n\u1ed9i dung b\u00ean tr\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung th\u00ec ti\u1ebfp theo ch\u00fang ta s\u1ebd c\u00f9ng nhau \u0111i x\u00e1c \u0111\u1ecbnh c\u00e1ch th\u1ee9c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung d\u1ef1a v\u00e0o nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<figure id=\"attachment_53561\" aria-describedby=\"caption-attachment-53561\" style=\"width: 981px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-53561\" src=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-3-_-Nguye\u0302n-ta\u0306\u0301c-co\u031b-ba\u0309n-ca\u0302\u0300n-nho\u031b\u0301-khi-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg\" alt=\"\" width=\"981\" height=\"594\" srcset=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-3-_-Nguye\u0302n-ta\u0306\u0301c-co\u031b-ba\u0309n-ca\u0302\u0300n-nho\u031b\u0301-khi-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg 981w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-3-_-Nguye\u0302n-ta\u0306\u0301c-co\u031b-ba\u0309n-ca\u0302\u0300n-nho\u031b\u0301-khi-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-300x182.jpg 300w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-3-_-Nguye\u0302n-ta\u0306\u0301c-co\u031b-ba\u0309n-ca\u0302\u0300n-nho\u031b\u0301-khi-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-768x465.jpg 768w\" sizes=\"(max-width: 981px) 100vw, 981px\" \/><figcaption id=\"caption-attachment-53561\" class=\"wp-caption-text\">H\u00ecnh 3: Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ea7n nh\u1edb khi k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ti\u1ebft:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u00a0\u00a0T\u1ea1i k\u1ef3 k\u00ea khai thu\u1ebf GTGT c\u00f3 sai, s\u00f3t:<\/i><\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung v\u00e0o t\u1edd khai ch\u00ednh th\u1ee9c \u0111\u00e3 n\u1ed9p l\u1ea7n \u0111\u1ea7u. T\u1edd khai ch\u00ednh th\u1ee9c l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p ph\u1ea3i gi\u1eef nguy\u00ean s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai b\u1ed5 sung l\u1ea7n 1 s\u1ebd b\u1ed5 sung cho t\u1edd khai ch\u00ednh th\u1ee9c l\u1ea7n \u0111\u1ea7u: Sai ch\u1ec9 ti\u00eau n\u00e0o th\u00ec s\u1eeda tr\u1ef1c ti\u1ebfp ch\u1ec9 ti\u00eau \u0111\u00f3 tr\u00ean t\u1edd khai b\u1ed5 sung l\u1ea7n 1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai b\u1ed5 sung l\u1ea7n 2 s\u1ebd b\u1ed5 sung cho t\u1edd khai l\u1ea7n 1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn: Sai ch\u1ec9 ti\u00eau n\u00e0o th\u00ec s\u1eeda tr\u1ef1c ti\u1ebfp ch\u1ec9 ti\u00eau \u0111\u00f3 tr\u00ean t\u1edd khai b\u1ed5 sung l\u1ea7n 2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ee9 ti\u1ebfp t\u1ee5c nh\u01b0 v\u1eady, t\u1edd khai b\u1ed5 sung (n +1) s\u1ebd b\u1ed5 sung cho t\u1edd khai n v\u00e0 n\u1ebfu sai ch\u1ec9 ti\u00eau n\u00e0o s\u1eeda tr\u1ef1c ti\u1ebfp ch\u1ec9 ti\u00eau \u0111\u00f3 tr\u00ean t\u1edd khai b\u1ed5 sung l\u1ea7n (n+1).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>T\u1ea1i k\u1ef3 k\u00ea khai thu\u1ebf hi\u1ec7n t\u1ea1i:<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong k\u1ef3 hi\u1ec7n t\u1ea1i c\u00f3 ph\u00e1t sinh n\u1ed9p c\u00e1c t\u1edd khai b\u1ed5 sung c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5ng h\u1ee3p c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau tr\u00ean m\u00e3 ch\u1ec9 ti\u00eau s\u1ed1 [43] c\u1ee7a b\u1ea3n t\u1ed5ng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung tr\u00ean c\u00e1c T\u1edd khai b\u1ed5 sung l\u1ea1i v\u00e0 ghi v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37] \u2013 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ho\u1eb7c ch\u1ec9 ti\u00eau s\u1ed1 [38] \u2013 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a T\u1edd khai GTGT \u1edf k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y \u1edf M\u1ee5c A tr\u00ean B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01-1\/KHBS), l\u00fac n\u00e0y s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra l\u00e0 ph\u00e1t sinh ch\u00eanh l\u1ec7ch \u1edf ch\u1ec9 ti\u00eau [40] ho\u1eb7c [43]:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau [40] l\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 (DN s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf n\u1ebfu d\u01b0\u01a1ng ho\u1eb7c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi k\u1ef3 sau n\u1ebfu \u00e2m m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ch\u1ec9 ti\u00eau [37]; [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i).<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ebfu \u1ea3nh h\u01b0\u1edfng ch\u1ec9 ti\u00eau [43] l\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ed5ng h\u1ee3p v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i (ch\u1ec9 ti\u00eau [37], [38])<\/span><\/i><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>7. Quy tr\u00ecnh k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/b><\/span><\/h2>\n<figure id=\"attachment_53562\" aria-describedby=\"caption-attachment-53562\" style=\"width: 991px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-53562\" src=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-4_-Quy-tri\u0300nh-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg\" alt=\"\" width=\"991\" height=\"474\" srcset=\"\/wp-content\/uploads\/2022\/06\/Hi\u0300nh-4_-Quy-tri\u0300nh-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT.jpg 991w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-4_-Quy-tri\u0300nh-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-300x143.jpg 300w, \/wp-content\/uploads\/2022\/06\/Hi\u0300nh-4_-Quy-tri\u0300nh-ke\u0302-khai-bo\u0302\u0309-sung-die\u0302\u0300u-chi\u0309nh-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-768x367.jpg 768w\" sizes=\"(max-width: 991px) 100vw, 991px\" \/><figcaption id=\"caption-attachment-53562\" class=\"wp-caption-text\">H\u00ecnh 4: Quy tr\u00ecnh k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1i k\u1ef3 k\u00ea khai hi\u1ec7n t\u1ea1i, khi ph\u00e1t hi\u1ec7n ra c\u00e1c sai, s\u00f3t c\u1ee7a t\u1edd khai GTGT c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh xem c\u00e1c sai, s\u00f3t tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sai, s\u00f3t n\u00e0o, c\u00f3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu xem nh\u1eefng sai, s\u00f3t \u0111\u00f3 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p hay kh\u00f4ng hay sai, s\u00f3t c\u00f3 th\u1ec3 s\u1eeda ch\u1eefa \u1edf k\u1ef3 t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn c\u1ea7n ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung th\u00ec c\u00e1c b\u1ea1n ti\u1ebfn h\u00e0nh:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a k\u1ef3 sai, s\u00f3t tr\u00ean \u1ee9ng d\u1ee5ng HTKK\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">K<\/span><span style=\"font-weight: 400;\">\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ed9p T\u1edd khai tr\u00ean trang <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">http:\/\/thuedientu.gdt.gov.vn<\/span><\/a><\/span><\/span><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Cu\u1ed1i c\u00f9ng, c\u00e1c b\u1ea1n t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin b\u1ed5 sung t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau \u1edf ch\u1ec9 ti\u00eau s\u1ed1 [43]\u00a0tr\u00ean c\u00e1c T\u1edd khai b\u1ed5 sung v\u00e0 ghi v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37], [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i ho\u1eb7c n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf thi\u1ebfu ph\u00e1t sinh sau khi b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung nh\u1eefng quy \u0111\u1ecbnh chung v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT n\u0103m 2022 nh\u1eb1m t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh m\u1edbi, h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p, h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC n\u0103m 2022 b\u1eb1ng vi\u1ec7c \u0111\u01b0a ra quy tr\u00ecnh k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n hi\u1ec3u \u0111\u01b0\u1ee3c c\u01a1 s\u1edf v\u00e0 n\u1ed9i dung vi\u1ec7c k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t,\u00a0<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-Blog?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=ke-khai-bo-sung-dieu-chinh-to-khai-thue-gtgt-nam-2022&amp;term=act_dtanh\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span>\u00a0v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng t\u1eeb ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, qu\u1ef9, ng\u00e2n h\u00e0ng \u0111\u1ebfn mua b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ed9p t\u1edd khai tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf t\u1eeb ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">l\u00e0 nh\u1eefng t\u00ednh n\u0103ng c\u1ea7n thi\u1ebft v\u00e0 s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a cho k\u1ebf to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1ec1 thu\u1ebf. Anh\/ch\u1ecb k\u1ebf to\u00e1n vi\u00ean quan t\u00e2m t\u00ecm hi\u1ec3u v\u00e0 tr\u1ea3i nghi\u1ec7m b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n<table style=\"background-color: #ebeef0; width: 100%; height: 32px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"text-align: center; height: 32px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-Blog?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=ke-khai-bo-sung-dieu-chinh-to-khai-thue-gtgt-nam-2022&amp;term=act_dtanh\" target=\"_blank\" rel=\"noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e1c gi\u1ea3: Ng\u01b0\u1eddi y\u00eau k\u1ebf to\u00e1n<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_53558\" class=\"pvc_stats total_only  \" data-element-id=\"53558\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai thu\u1ebf GTGT l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng h\u00e0ng\/qu\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Tuy nhi\u00ean trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c k\u1ebf to\u00e1n c\u0169ng kh\u00f4ng th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c l\u1ed7i sai nh\u01b0 b\u1ecf s\u00f3t [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_53558\" class=\"pvc_stats total_only  \" data-element-id=\"53558\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":54455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1427],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - 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