{"id":4481,"date":"2026-09-30T14:44:32","date_gmt":"2026-09-30T07:14:32","guid":{"rendered":"https:\/\/luatsu911.vn\/?p=4481"},"modified":"2026-09-30T14:45:05","modified_gmt":"2026-09-30T07:15:05","slug":"4481","status":"publish","type":"post","link":"https:\/\/luatsu911.vn\/?p=4481","title":{"rendered":"TR\u01af\u1edcNG H\u1ee2P KH\u00d4NG B\u1eca X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00d3A \u0110\u01a0N N\u0102M 2026"},"content":{"rendered":"

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3n t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p l\u1ea1i t\u1eeb n\u1ed9i dung infographic v\u00e0 c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u0103m 2026, \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a tr\u1ef1c ti\u1ebfp v\u00e0o chuy\u00ean m\u1ee5c \u201cTHU\u1ebe\u201d tr\u00ean website Lu\u1eadt s\u01b0 911. T\u00f4i \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 c\u00e1ch di\u1ec5n \u0111\u1ea1t trong infographic \u0111\u1ec3 tr\u00e1nh hi\u1ec3u r\u1eb1ng \u201cc\u1ee9 thu\u1ed9c 5 tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf\u201d.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, hi\u1ec7n nay c\u1ea7n c\u1eadp nh\u1eadt theo V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 27\/2026\/VBHN-N\u0110-BTC ng\u00e0y 27\/8\/2026, h\u1ee3p nh\u1ea5t Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.\u00a0<\/span><\/p>\n

5 TR\u01af\u1edcNG H\u1ee2P KH\u00d4NG B\u1eca X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00d3A \u0110\u01a0N N\u0102M 2026<\/span><\/h1>\n

Meta Title: 5 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n n\u0103m 2026<\/span><\/p>\n

Meta Description: Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n? Lu\u1eadt s\u01b0 911 ph\u00e2n t\u00edch 5 tr\u01b0\u1eddng h\u1ee3p theo V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC.<\/span><\/p>\n

T\u1eeb kh\u00f3a ch\u00ednh: kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n

T\u1eeb kh\u00f3a ph\u1ee5: x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf 2026, x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf, ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 125\/2020, Ngh\u1ecb \u0111\u1ecbnh 310\/2025, Ngh\u1ecb \u0111\u1ecbnh 291\/2026, 27\/2026\/VBHN-N\u0110-BTC<\/span><\/p>\n

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1. Kh\u00f4ng ph\u1ea3i m\u1ecdi sai s\u00f3t v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t<\/span><\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u t\u00ecnh hu\u1ed1ng nh\u01b0:<\/span><\/p>\n

    \n
  • Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/li>\n
  • Ch\u1eadm th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n
  • Khai sai th\u00f4ng tin;<\/span><\/li>\n
  • Ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p t\u1edd khai;<\/span><\/li>\n
  • Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh c\u00e1ch hi\u1ec3u kh\u00e1c;<\/span><\/li>\n
  • Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 do \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n

    Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t ho\u1eb7c ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ec1u m\u1eb7c nhi\u00ean b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

    Theo \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 27\/2026\/VBHN-N\u0110-BTC, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/8\/2026 v\u00e0 h\u1ee3p nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP.\u00a0<\/span><\/p>\n

    \u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n

    2. N\u0103m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/h1>\n

    Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1eadm th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng<\/span><\/h2>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

    Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, h\u00f3a \u0111\u01a1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed do s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng.\u00a0<\/span><\/p>\n

    Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/span><\/h3>\n

    Kh\u00f4ng ph\u1ea3i c\u1ee9 b\u00e1o r\u1eb1ng \u201ch\u1ec7 th\u1ed1ng b\u1ecb l\u1ed7i\u201d l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t.<\/span><\/p>\n

    \u0110i\u1ec3m quan tr\u1ecdng l\u00e0:<\/span><\/p>\n

    S\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt ph\u1ea3i thu\u1ed9c h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

    Doanh nghi\u1ec7p n\u00ean l\u01b0u gi\u1eef:<\/span><\/p>\n

      \n
    • Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/li>\n
    • \u1ea2nh ch\u1ee5p m\u00e0n h\u00ecnh l\u1ed7i;<\/span><\/li>\n
    • Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n giao d\u1ecbch;<\/span><\/li>\n
    • Email ho\u1eb7c th\u00f4ng b\u00e1o h\u1ec7 th\u1ed1ng;<\/span><\/li>\n
    • H\u1ed3 s\u01a1 ch\u1ee9ng minh doanh nghi\u1ec7p \u0111\u00e3 c\u1ed1 g\u1eafng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c;<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n l\u1ea1i th\u1ee7 t\u1ee5c sau khi h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n

      G\u00f3c nh\u00ecn ph\u00e1p l\u00fd<\/span><\/h3>\n

      Doanh nghi\u1ec7p n\u00ean ph\u00e2n bi\u1ec7t gi\u1eefa:<\/span><\/p>\n

      L\u1ed7i c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf<\/span>
      \nv\u00e0<\/span>
      \nl\u1ed7i c\u1ee7a thi\u1ebft b\u1ecb, \u0111\u01b0\u1eddng truy\u1ec1n ho\u1eb7c thao t\u00e1c n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      Hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng m\u1eb7c nhi\u00ean c\u00f3 c\u00f9ng h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd.<\/span><\/p>\n

      3. Tr\u01b0\u1eddng h\u1ee3p 2: Th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/h1>\n

      \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t trong ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n thu\u1ebf.<\/span><\/p>\n

      Theo kho\u1ea3n 2 \u0110i\u1ec1u 9, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ebfu h\u00e0nh vi vi ph\u1ea1m xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n theo:<\/span><\/p>\n

        \n
      • V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/li>\n
      • Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/li>\n
      • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; <\/span>li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

        V\u00ed d\u1ee5<\/span><\/h3>\n

        Doanh nghi\u1ec7p A c\u00f3 m\u1ed9t giao d\u1ecbch ch\u01b0a r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

        Doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng \u00e1n X.<\/span><\/p>\n

        Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

        N\u1ebfu sau \u0111\u00f3 c\u01a1 quan qu\u1ea3n l\u00fd ph\u00e1t hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u00e0y c\u00f3 v\u1ea5n \u0111\u1ec1 thu\u1ed9c ph\u1ea1m vi h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 xem x\u00e9t \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u00f4ng x\u1eed ph\u1ea1t theo \u0110i\u1ec1u 9.<\/span><\/p>\n

        Nh\u01b0ng c\u00f3 m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng<\/span><\/h3>\n

        Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u201cl\u00e1 ch\u1eafn tuy\u1ec7t \u0111\u1ed1i\u201d.<\/span><\/p>\n

        N\u1ebfu trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ph\u00e1t hi\u1ec7n sai s\u00f3t, nh\u01b0ng sau \u0111\u00f3 h\u00e0nh vi vi ph\u1ea1m m\u1edbi \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb x\u1eed ph\u1ea1t.<\/span><\/p>\n

        Khuy\u1ebfn ngh\u1ecb<\/span><\/h3>\n

        Khi doanh nghi\u1ec7p g\u1eb7p v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf, n\u00ean \u01b0u ti\u00ean:<\/span><\/p>\n

        V\u0103n b\u1ea3n \u2192 h\u1ed3 s\u01a1 \u2192 \u00fd ki\u1ebfn ch\u00ednh th\u1ee9c \u2192 th\u1ef1c hi\u1ec7n<\/span><\/p>\n

        thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o:<\/span><\/p>\n

          \n
        • Trao \u0111\u1ed5i b\u1eb1ng \u0111i\u1ec7n tho\u1ea1i;<\/span><\/li>\n
        • Trao \u0111\u1ed5i mi\u1ec7ng;<\/span><\/li>\n
        • Tin nh\u1eafn;<\/span><\/li>\n
        • Email kh\u00f4ng ch\u00ednh th\u1ee9c;<\/span><\/li>\n
        • \u00dd ki\u1ebfn kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n

          \u0110i\u1ec1u quan tr\u1ecdng kh\u00f4ng ch\u1ec9 l\u00e0 \u201cc\u01a1 quan thu\u1ebf \u0111\u00e3 n\u00f3i g\u00ec\u201d, m\u00e0 c\u00f2n l\u00e0 \u201cc\u00f3 t\u00e0i li\u1ec7u g\u00ec ch\u1ee9ng minh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 h\u01b0\u1edbng d\u1eabn nh\u01b0 v\u1eady\u201d.<\/span><\/p>\n

          \n

          4. Tr\u01b0\u1eddng h\u1ee3p 3: Ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb ph\u00e1t hi\u1ec7n<\/span><\/h1>\n

          \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

          Theo kho\u1ea3n 3 \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai, nh\u01b0ng \u0111\u00e3:<\/span><\/p>\n

            \n
          1. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/li>\n
          2. T\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<\/ol>\n

            v\u00e0 ho\u00e0n th\u00e0nh vi\u1ec7c n\u00e0y tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra ho\u1eb7c ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh, th\u00ec kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai \u0111\u00f3.\u00a0<\/span><\/p>\n

            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/span><\/h2>\n

            C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n

            Ph\u00e1t hi\u1ec7n sai \u2192 t\u1ef1 s\u1eeda \u2192 khai b\u1ed5 sung \u2192 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf \u2192 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

            C\u01a1 ch\u1ebf n\u00e0y khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng t\u1ef1 ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c sai s\u00f3t thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

            V\u00ed d\u1ee5<\/span><\/h3>\n

            Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n:<\/span><\/p>\n

              \n
            • T\u1edd khai VAT c\u00f3 sai s\u00f3t;<\/span><\/li>\n
            • Thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<\/ul>\n

              N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng:<\/span><\/p>\n

                \n
              • l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung;<\/span><\/li>\n
              • \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf;<\/span><\/li>\n
              • n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu;<\/span><\/li>\n
              • n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu ph\u00e1t sinh;<\/span><\/li>\n<\/ul>\n

                tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thu\u1ed9c c\u00e1c m\u1ed1c ph\u00e1t hi\u1ec7n\/ki\u1ec3m tra theo quy \u0111\u1ecbnh, th\u00ec c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai theo \u0110i\u1ec1u 9.<\/span><\/p>\n

                Doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u nh\u1ea7m<\/span><\/h3>\n

                Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                \u0110\u00e2y l\u00e0 hai v\u1ea5n \u0111\u1ec1 ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/span><\/p>\n

                N\u1ebfu khai b\u1ed5 sung l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i:<\/span><\/p>\n

                N\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf + ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu c\u00f3.<\/span><\/p>\n

                \u0110i\u1ec1u 7 c\u1ee7a V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t c\u0169ng quy \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/p>\n

                5. Tr\u01b0\u1eddng h\u1ee3p 4: C\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u01b0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/span><\/h1>\n

                \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u00e0nh cho c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

                Theo kho\u1ea3n 4 \u0110i\u1ec1u 9, kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

                V\u00ed d\u1ee5<\/span><\/h3>\n

                M\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0ng khi t\u00ednh to\u00e1n l\u1ea1i:<\/span><\/p>\n

                  \n
                • S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n
                • Ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<\/ul>\n

                  N\u1ebfu c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n sau th\u1eddi h\u1ea1n trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf theo \u0110i\u1ec1u 9.<\/span><\/p>\n

                  L\u01b0u \u00fd<\/span><\/h3>\n

                  Kh\u00f4ng n\u00ean suy r\u1ed9ng th\u00e0nh:<\/span><\/p>\n

                  \u201cCh\u1eadm quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00ec kh\u00f4ng bao gi\u1edd b\u1ecb ph\u1ea1t.\u201d<\/span><\/p>\n

                  C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang:<\/span><\/p>\n

                    \n
                  • Ch\u1ee7 th\u1ec3 quy\u1ebft to\u00e1n;<\/span><\/li>\n
                  • T\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1;<\/span><\/li>\n
                  • C\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n hay kh\u00f4ng;<\/span><\/li>\n
                  • C\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n
                    \n

                    6. Tr\u01b0\u1eddng h\u1ee3p 5: Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n<\/span><\/h1>\n

                    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p r\u1ea5t d\u1ec5 b\u1ecb hi\u1ec3u nh\u1ea7m.<\/span><\/p>\n

                    Theo kho\u1ea3n 5 \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC:<\/span><\/p>\n

                    Kh\u00f4ng x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u00a0<\/span><\/p>\n

                    N\u00f3i c\u00e1ch kh\u00e1c, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n h\u1ee3p ph\u00e1p, th\u1eddi h\u1ea1n m\u1edbi ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00f3 ch\u1eadm n\u1ed9p hay kh\u00f4ng.<\/span><\/p>\n

                    V\u00ed d\u1ee5<\/span><\/h3>\n

                    Th\u1eddi h\u1ea1n ban \u0111\u1ea7u: <\/span>30\/9<\/span><\/p>\n

                    Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n h\u1ee3p ph\u00e1p \u0111\u1ebfn: <\/span>30\/10<\/span><\/p>\n

                    N\u1ebfu doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 ng\u00e0y 15\/10 th\u00ec v\u1ec1 nguy\u00ean t\u1eafc ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1, b\u1edfi v\u1eabn n\u1eb1m trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n

                    M\u1ed9t \u0111i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t<\/span><\/h3>\n

                    Gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u2260 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

                    Doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra ch\u00ednh x\u00e1c:<\/span><\/p>\n

                      \n
                    • Gia h\u1ea1n c\u00e1i g\u00ec?<\/span><\/li>\n
                    • Gia h\u1ea1n \u0111\u1ebfn ng\u00e0y n\u00e0o?<\/span><\/li>\n
                    • V\u0103n b\u1ea3n n\u00e0o cho ph\u00e9p?<\/span><\/li>\n
                    • C\u00f3 gia h\u1ea1n ti\u1ec1n thu\u1ebf hay ch\u1ec9 gia h\u1ea1n h\u1ed3 s\u01a1?<\/span><\/li>\n
                    • \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ra sao?<\/span><\/li>\n<\/ul>\n

                      \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng xuy\u00ean g\u00e2y nh\u1ea7m l\u1eabn trong th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb thu\u1ebf.<\/span><\/p>\n

                      7. B\u1ea3ng t\u1ed5ng h\u1ee3p 5 tr\u01b0\u1eddng h\u1ee3p<\/span><\/h1>\n\n\n\n\n\n\n\n\n\n
                      STT<\/span><\/th>\nTr\u01b0\u1eddng h\u1ee3p<\/span><\/th>\nC\u00f3 b\u1ecb x\u1eed ph\u1ea1t?<\/span><\/th>\n\u0110i\u1ec1u ki\u1ec7n tr\u1ecdng t\u00e2m<\/span><\/th>\n<\/tr>\n<\/thead>\n
                      1<\/span><\/td>\nCh\u1eadm th\u1ee7 t\u1ee5c thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\nS\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng CNTT \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n
                      2<\/span><\/td>\nTh\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn\/quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/td>\nKh\u00f4ng trong ph\u1ea1m vi quy \u0111\u1ecbnh<\/span><\/td>\nPh\u1ea3i c\u00f3 c\u0103n c\u1ee9 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/td>\n<\/tr>\n
                      3<\/span><\/td>\nKhai sai nh\u01b0ng ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung, n\u1ed9p \u0111\u1ee7 tr\u01b0\u1edbc khi b\u1ecb ph\u00e1t hi\u1ec7n<\/span><\/td>\nKh\u00f4ng x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai<\/span><\/td>\nPh\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u00fang m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0110i\u1ec1u 9<\/span><\/td>\n<\/tr>\n
                      4<\/span><\/td>\nC\u00e1 nh\u00e2n ch\u1eadm quy\u1ebft to\u00e1n TNCN nh\u01b0ng ph\u00e1t sinh thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\nPh\u1ea3i l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u00e0 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/td>\n<\/tr>\n
                      5<\/span><\/td>\nCh\u1eadm n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\nPh\u1ea3i th\u1ef1c s\u1ef1 thu\u1ed9c th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n h\u1ee3p ph\u00e1p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC.\u00a0<\/span><\/p>\n

                      8. Kh\u00f4ng b\u1ecb ph\u1ea1t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/h1>\n

                      \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ghi nh\u1edb.<\/span><\/p>\n

                      Kh\u00f4ng x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 mi\u1ec5n ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 hai v\u1ea5n \u0111\u1ec1 kh\u00e1c nhau.<\/span><\/p>\n

                      V\u00ed d\u1ee5, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai sai v\u00e0 t\u1ef1 khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n:<\/span><\/p>\n

                        \n
                      • C\u00f3 th\u1ec3 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai;<\/span><\/li>\n
                      • Nh\u01b0ng n\u1ebfu c\u00f2n thi\u1ebfu thu\u1ebf th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu;<\/span><\/li>\n
                      • N\u1ebfu ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n

                        V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng quy \u0111\u1ecbnh \u201ckh\u00f4ng x\u1eed ph\u1ea1t\u201d nh\u01b0 m\u1ed9t l\u00fd do \u0111\u1ec3 tr\u00ec ho\u00e3n vi\u1ec7c kh\u1eafc ph\u1ee5c sai s\u00f3t.<\/span><\/p>\n

                        9. Th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh<\/span><\/h1>\n

                        M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1ea5t trong qu\u1ea3n tr\u1ecb thu\u1ebf l\u00e0:<\/span><\/p>\n

                        Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai tr\u01b0\u1edbc hay c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc?<\/span><\/p>\n

                        \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u00f4ng x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai.<\/span><\/p>\n

                        Do \u0111\u00f3, khi ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n quy tr\u00ecnh:<\/span><\/p>\n

                        B\u01b0\u1edbc 1: Ki\u1ec3m tra<\/span><\/h3>\n

                        X\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

                          \n
                        • Sai \u1edf \u0111\u00e2u?<\/span><\/li>\n
                        • Sai k\u1ef3 thu\u1ebf n\u00e0o?<\/span><\/li>\n
                        • Sai h\u00f3a \u0111\u01a1n n\u00e0o?<\/span><\/li>\n
                        • Sai s\u1ed1 ti\u1ec1n bao nhi\u00eau?<\/span><\/li>\n
                        • C\u00f3 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n

                          B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 ph\u00e1p l\u00fd<\/span><\/h3>\n

                          X\u00e1c \u0111\u1ecbnh sai s\u00f3t thu\u1ed9c:<\/span><\/p>\n

                            \n
                          • Sai th\u1ee7 t\u1ee5c;<\/span><\/li>\n
                          • Khai sai kh\u00f4ng l\u00e0m thi\u1ebfu thu\u1ebf;<\/span><\/li>\n
                          • Khai sai l\u00e0m thi\u1ebfu thu\u1ebf;<\/span><\/li>\n
                          • T\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/span><\/li>\n
                          • C\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf;<\/span><\/li>\n
                          • Hay ch\u1ec9 l\u00e0 sai s\u00f3t k\u1ef9 thu\u1eadt.<\/span><\/li>\n<\/ul>\n

                            B\u01b0\u1edbc 3: Kh\u1eafc ph\u1ee5c<\/span><\/h3>\n

                            T\u00f9y tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

                              \n
                            • Khai b\u1ed5 sung;<\/span><\/li>\n
                            • \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n;<\/span><\/li>\n
                            • N\u1ed9p b\u1ed5 sung thu\u1ebf;<\/span><\/li>\n
                            • N\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p;<\/span><\/li>\n
                            • \u0110i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/li>\n
                            • B\u1ed5 sung ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n

                              B\u01b0\u1edbc 4: L\u01b0u ch\u1ee9ng c\u1ee9<\/span><\/h3>\n

                              \u0110\u1eb7c bi\u1ec7t l\u01b0u:<\/span><\/p>\n

                                \n
                              • T\u1edd khai ban \u0111\u1ea7u;<\/span><\/li>\n
                              • T\u1edd khai b\u1ed5 sung;<\/span><\/li>\n
                              • B\u1ea3n gi\u1ea3i tr\u00ecnh;<\/span><\/li>\n
                              • Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n;<\/span><\/li>\n
                              • H\u00f3a \u0111\u01a1n;<\/span><\/li>\n
                              • H\u1ee3p \u0111\u1ed3ng;<\/span><\/li>\n
                              • Bi\u00ean b\u1ea3n;<\/span><\/li>\n
                              • C\u00f4ng v\u0103n trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/li>\n
                              • Th\u00f4ng b\u00e1o l\u1ed7i h\u1ec7 th\u1ed1ng n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n
                                \n

                                10. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c m\u1ed1c th\u1eddi gian<\/span><\/h1>\n

                                Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 x\u1eed ph\u1ea1t thu\u1ebf kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 sai hay kh\u00f4ng, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n h\u00e0nh vi v\u00e0 th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

                                V\u00ed d\u1ee5, \u0110i\u1ec1u 13 c\u1ee7a V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC quy \u0111\u1ecbnh c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c ph\u00e2n theo kho\u1ea3ng th\u1eddi gian ch\u1eadm n\u1ed9p; trong \u0111\u00f3 tr\u01b0\u1eddng h\u1ee3p ch\u1eadm tr\u00ean 90 ng\u00e0y nh\u01b0ng c\u00f3 ph\u00e1t sinh thu\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh c\u00f3 khung x\u1eed ph\u1ea1t ri\u00eang. <\/span><\/p>\n

                                Do \u0111\u00f3, k\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 \u0111\u1eb7t c\u00e2u h\u1ecfi:<\/span><\/p>\n

                                \u201cC\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\u201d<\/span><\/p>\n

                                m\u00e0 c\u1ea7n \u0111\u1eb7t \u0111\u1ed3ng th\u1eddi 5 c\u00e2u h\u1ecfi:<\/span><\/p>\n

                                  \n
                                1. H\u00e0nh vi vi ph\u1ea1m l\u00e0 g\u00ec?<\/span><\/li>\n
                                2. Th\u1eddi \u0111i\u1ec3m vi ph\u1ea1m l\u00e0 ng\u00e0y n\u00e0o?<\/span><\/li>\n
                                3. C\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u00e1t hi\u1ec7n hay ch\u01b0a?<\/span><\/li>\n
                                4. Doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c hay ch\u01b0a?<\/span><\/li>\n
                                5. C\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t t\u1ea1i \u0110i\u1ec1u 9 hay kh\u00f4ng?<\/span><\/li>\n<\/ol>\n
                                  \n

                                  11. M\u1ed9t \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u0103m 2026<\/span><\/h1>\n

                                  T\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi c\u00f3:<\/span><\/p>\n

                                    \n
                                  • Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra;<\/span><\/li>\n
                                  • Quy\u1ebft \u0111\u1ecbnh thanh tra;<\/span><\/li>\n
                                  • Th\u00f4ng b\u00e1o x\u1eed ph\u1ea1t;<\/span><\/li>\n
                                  • Y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh;<\/span><\/li>\n<\/ul>\n

                                    m\u1edbi ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t.<\/span><\/p>\n

                                    M\u1ed9t c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t t\u1ed1t n\u00ean \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo chu k\u1ef3:<\/span><\/p>\n

                                    Ki\u1ec3m tra \u2192 Ph\u00e1t hi\u1ec7n \u2192 \u0110\u00e1nh gi\u00e1 \u2192 Khai b\u1ed5 sung \u2192 N\u1ed9p thu\u1ebf \u2192 L\u01b0u ch\u1ee9ng c\u1ee9.<\/span><\/p>\n

                                    \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3:<\/span><\/p>\n

                                      \n
                                    • Giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n
                                    • Giao d\u1ecbch M&A;<\/span><\/li>\n
                                    • Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n;<\/span><\/li>\n
                                    • Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n
                                    • Giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi;<\/span><\/li>\n
                                    • Ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n
                                    • T\u00e0i s\u1ea3n s\u1ed1;<\/span><\/li>\n
                                    • Ho\u1ea1t \u0111\u1ed9ng fintech;<\/span><\/li>\n
                                    • Doanh thu l\u1edbn;<\/span><\/li>\n<\/ul>\n

                                      th\u00ec vi\u1ec7c r\u00e0 so\u00e1t thu\u1ebf \u0111\u1ecbnh k\u1ef3 c\u00e0ng c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng.<\/span><\/p>\n

                                      \n

                                      12. K\u1ebft lu\u1eadn<\/span><\/h1>\n

                                      Ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh kh\u00f4ng x\u00e2y d\u1ef1ng nguy\u00ean t\u1eafc \u201ch\u1ec5 c\u00f3 sai s\u00f3t l\u00e0 x\u1eed ph\u1ea1t\u201d.<\/span><\/p>\n

                                      Ng\u01b0\u1ee3c l\u1ea1i, \u0110i\u1ec1u 9 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC ghi nh\u1eadn nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, trong \u0111\u00f3 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0:<\/span><\/p>\n

                                      (1) s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o;<\/span>
                                      \n(2) th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span>
                                      \n(3) ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb ph\u00e1t hi\u1ec7n theo quy \u0111\u1ecbnh;<\/span>
                                      \n(4) c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n TNCN ch\u1eadm nh\u01b0ng ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; v\u00e0<\/span>
                                      \n(5) ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n.\u00a0<\/span><\/p>\n

                                      Tuy nhi\u00ean, \u201ckh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t\u201d kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u201c\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u201d. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 n\u1ebfu ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u.<\/span><\/p>\n

                                      \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t kh\u00f4ng ch\u1ec9 l\u00e0 bi\u1ebft quy \u0111\u1ecbnh m\u00e0 c\u00f2n ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. V\u00ec v\u1eady, vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng c\u1ee9 v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t, th\u1eddi \u0111i\u1ec3m khai b\u1ed5 sung, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn trong qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                                      \n

                                      C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh<\/span><\/h2>\n
                                        \n
                                      • Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14;<\/span><\/li>\n
                                      • Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung;<\/span><\/li>\n
                                      • Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n;<\/span><\/li>\n
                                      • Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP;<\/span><\/li>\n
                                      • Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP;<\/span><\/li>\n
                                      • Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP;<\/span><\/li>\n
                                      • V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 27\/2026\/VBHN-N\u0110-BTC ng\u00e0y 27\/8\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n

                                        G\u1ee3i \u00fd \u0111\u1eb7t b\u00e0i trong website Lu\u1eadt s\u01b0 911<\/span><\/h3>\n

                                        Chuy\u00ean m\u1ee5c: THU\u1ebe \u2192 Qu\u1ea3n l\u00fd thu\u1ebf \u2192 X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n

                                        C\u00e1c b\u00e0i li\u00ean k\u1ebft n\u1ed9i b\u1ed9 n\u00ean x\u00e2y d\u1ef1ng ti\u1ebfp:<\/span><\/p>\n

                                          \n
                                        1. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m 2026<\/span><\/li>\n
                                        2. Khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf: Khi n\u00e0o kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t?<\/span><\/li>\n
                                        3. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n n\u0103m 2026<\/span><\/li>\n
                                        4. Ph\u00e2n bi\u1ec7t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/li>\n
                                        5. Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t thu\u1ebf c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra?<\/span><\/li>\n
                                        6. V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 27\/2026\/VBHN-N\u0110-BTC: To\u00e0n b\u1ed9 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                                        7. Quy tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 t\u1ef1 ki\u1ec3m tra r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p<\/span><\/li>\n
                                        8. D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m thu\u1ebf \u2013 h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

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