{"id":7273,"date":"2026-08-04T15:53:39","date_gmt":"2026-08-04T08:53:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7273"},"modified":"2026-08-04T15:53:39","modified_gmt":"2026-08-04T08:53:39","slug":"cach-xu-ly-khi-dieu-chinh-tang-giam-so-thue-gtgt-duoc-khau-tru","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cach-xu-ly-khi-dieu-chinh-tang-giam-so-thue-gtgt-duoc-khau-tru\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chu\u1ea9n quy \u0111\u1ecbnh 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/cach-xu-ly-khi-dieu-chinh-tanggiam-so-thue-gtgt-duoc-khau-tru-ky-sau-theo-thong-tu-892026ttbtc-ra-s-284052.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00fang t\u00fang, \u0111\u1eb7c bi\u1ec7t t\u1eeb khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Sai s\u00f3t trong kh\u00e2u k\u00ea khai b\u1ed5 sung kh\u00f4ng ch\u1ec9 l\u00e0m l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai GTGT m\u00e0 c\u00f2n k\u00e9o theo r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u1eeb c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh, c\u00e1ch k\u00ea khai c\u1ee5 th\u1ec3 cho \u0111\u1ebfn nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p ph\u1ea3i. N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h2>\n<figure id=\"attachment_7277\" aria-describedby=\"caption-attachment-7277\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7277\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7277\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 quy tr\u00ecnh k\u00ea khai b\u1ed5 sung nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean t\u1edd khai GTGT m\u1eabu 01\/GTGT ho\u1eb7c 02\/GTGT, d\u00f9 l\u00e0m t\u0103ng hay gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung: k\u00ea khai ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng h\u1ed3i t\u1ed1 v\u00e0o k\u1ef3 g\u1ed1c, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng: t\u1eeb 1\/7\/2026, \u0111\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7276\" aria-describedby=\"caption-attachment-7276\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7276\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi.jpg\" alt=\"C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-khi-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7276\" class=\"wp-caption-text\">C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung. Ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng ph\u1ea3i k\u00ea khai l\u1ea1i v\u00e0o k\u1ef3 g\u1ed1c ph\u00e1t sinh sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng so v\u1edbi c\u00e1ch hi\u1ec3u truy\u1ec1n th\u1ed1ng c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n, v\u1ed1n quen v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 g\u1ed1c. Nguy\u00ean t\u1eafc m\u1edbi gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c theo d\u00f5i s\u1ed5 s\u00e1ch nh\u01b0ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm ch\u1eafc ch\u1ec9 ti\u00eau k\u00ea khai t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP: khai b\u1ed5 sung ph\u1ea3i b\u1ea3o \u0111\u1ea3m x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i hi\u1ec7u l\u1ef1c k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra \u0111\u00e3 c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP: ch\u00eanh l\u1ec7ch t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 89\/2026\/TT-BTC: h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong k\u00ea khai thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, do kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn v\u00e0 quy tr\u00ecnh \u0111\u1ed1i so\u00e1t ch\u01b0a ch\u1eb7t ch\u1ebd. N\u1ebfu x\u1eed l\u00fd sai ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p khai sai ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p khi ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy tr\u00ecnh ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ea5t th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 hay lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. C\u1ee5 th\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n l\u01b0u \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean t\u1edd khai GTGT m\u1eabu 01\/GTGT \u0111\u00e3 n\u1ed9p cho k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang k\u00ea khai ri\u00eang tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf nh\u01b0ng ph\u00e1t sinh sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc ho\u1eb7c sau khi \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ea7n b\u00e0n giao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Points to note: <\/span><b>kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung<\/b><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf do t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n c\u0103n c\u1ee9 th\u00f4ng b\u00e1o chuy\u1ec3n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 k\u00ea khai, kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng g\u1eafn li\u1ec1n v\u1edbi th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh sai s\u00f3t ban \u0111\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ngay khi r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh, th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi t\u1edd khai \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra n\u1ed9i b\u1ed9 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c k\u1ebft lu\u1eadn t\u1eeb c\u01a1 quan thu\u1ebf, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, k\u1ef3 k\u00ea khai ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i t\u00ecnh hu\u1ed1ng l\u00e0m ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-91-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: T\u1eeb 1\/7\/2026, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t ho\u1eb7c sai quy c\u00e1ch h\u00e0ng h\u00f3a. Thay v\u00e0o \u0111\u00f3, vi\u1ec7c k\u00ea khai chuy\u1ec3n sang th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc t\u1ea1i <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 12<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch khai b\u1ed5 sung, k\u1ef3 k\u00ea khai ch\u00eanh l\u1ec7ch t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 6 \u0110i\u1ec1u 12<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, k\u1ef3 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua t\u1ea1i \u0110i\u1ec1u 10<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng l\u1eadp, giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h2>\n<figure id=\"attachment_7274\" aria-describedby=\"caption-attachment-7274\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7274\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru.jpg\" alt=\"C\u00e1ch x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cach-xu-ly-cu-the-tung-truong-hop-dieu-chinh-tang_giam-so-thue-GTGT-duoc-khau-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7274\" class=\"wp-caption-text\">C\u00e1ch x\u1eed l\u00fd c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc \u0111\u1ec3 tr\u00e1nh sai ch\u1ec9 ti\u00eau k\u00ea khai. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1ch x\u1eed l\u00fd ri\u00eang, ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng hay gi\u1ea3m s\u1ed1 thu\u1ebf, v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hay ch\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau, doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t, sau \u0111\u00f3 k\u00ea khai s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0o ch\u1ec9 ti\u00eau &#8220;\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc&#8221; tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng: nguy\u00ean t\u1eafc k\u00ea khai \u0111\u01a1n gi\u1ea3n n\u00eau tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t ph\u00e1t hi\u1ec7n thu\u1ed9c v\u1ec1 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. V\u1edbi nh\u00f3m sai s\u00f3t n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo \u0111\u00fang h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb g\u1ed1c tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho m\u1ecdi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3m, c\u00e1ch x\u1eed l\u00fd ph\u00e2n theo ba t\u00ecnh hu\u1ed1ng. N\u1ebfu ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p k\u00ea khai gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t. N\u1ebfu \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 thu\u1ed9c di\u1ec7n h\u1ee7y h\u1ed3 s\u01a1, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n theo di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i khai b\u1ed5 sung gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n, \u0111\u1ed3ng th\u1eddi n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 ho\u00e0n c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng c\u00f3 chi ph\u00ed t\u00e0i ch\u00ednh cao nh\u1ea5t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u1edf c\u1ea3 hai t\u00ecnh hu\u1ed1ng ho\u00e0n thu\u1ebf n\u00eau tr\u00ean: n\u1ebfu s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang ch\u1ec9 ti\u00eau &#8220;\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc&#8221;, kh\u00f4ng b\u1ecb m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb. Ngo\u00e0i ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c khai b\u1ed5 sung t\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n khi ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a k\u1ef3 \u0111\u00f3. N\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n \u0111\u00e3 n\u1ed9p, ph\u1ea7n t\u0103ng th\u00eam chuy\u1ec3n sang k\u00ea khai kh\u1ea5u tr\u1eeb \u1edf k\u1ef3 sau, kh\u00f4ng c\u1ed9ng v\u00e0o s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111ang ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ph\u1ea7n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng n\u1ebfu c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u1ea3nh h\u01b0\u1edfng \u0111\u1ed3ng th\u1eddi t\u1edd khai m\u1eabu 01\/GTGT v\u00e0 02\/GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 k\u00ea khai ri\u00eang, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd theo t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau b\u00f9 tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi c\u1ea3 hai t\u1edd khai \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT sau khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p kh\u00f4ng khai b\u1ed5 sung t\u1edd khai n\u00e0y n\u1eefa m\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf k\u00ea khai v\u00e0o k\u1ef3 n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi ph\u00e1t sinh song song v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u00ec ph\u1ea7n l\u1edbn sai s\u00f3t tr\u00ean t\u1edd khai xu\u1ea5t ph\u00e1t t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf. Nguy\u00ean t\u1eafc chung t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh: ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, nguy\u00ean t\u1eafc k\u00ea khai theo k\u1ef3 hi\u1ec7n t\u1ea1i n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, m\u00e0 ch\u1ec9 gi\u1edbi h\u1ea1n trong b\u1ed1n nh\u00f3m t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ed1n tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1: s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a: ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, k\u1ec3 c\u1ea3 \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m thu: ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ho\u1eb7c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 s\u1ed1 ti\u1ec1n v\u00e0 l\u00fd do ho\u00e0n, gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ti\u1ec1n tr\u01b0\u1edbc, thanh to\u00e1n, vi\u1ec5n th\u00f4ng, kh\u00ed thi\u00ean nhi\u00ean: g\u1ed3m h\u00f3a \u0111\u01a1n thu ti\u1ec1n tr\u01b0\u1edbc trong b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng b\u1ecb h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t m\u1ed9t ph\u1ea7n giao d\u1ecbch; t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n ho\u00e0n ph\u00ed cho kh\u00e1ch h\u00e0ng b\u1eb1ng c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n ghi c\u00e2u tham chi\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u v\u00e0 ng\u00e0y l\u1eadp c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c; d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng tr\u1ea3 tr\u01b0\u1edbc c\u0103n c\u1ee9 b\u1ea3ng k\u00ea; v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00ed thi\u00ean nhi\u00ean \u0111\u1ecbnh gi\u00e1 ngo\u1ea1i t\u1ec7 nh\u01b0ng thanh to\u00e1n b\u1eb1ng VND ph\u00e1t sinh ch\u00eanh l\u1ec7ch do quy \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i b\u1ed1n tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1ecdi t\u00ecnh hu\u1ed1ng h\u00f3a \u0111\u01a1n sai s\u00f3t c\u00f2n l\u1ea1i nh\u01b0 sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n, sai thu\u1ebf su\u1ea5t ho\u1eb7c h\u00e0ng h\u00f3a ghi kh\u00f4ng \u0111\u00fang quy c\u00e1ch \u0111\u1ec1u kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c k\u1ec3 t\u1eeb 1\/7\/2026. Doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd theo nguy\u00ean t\u1eafc chung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, t\u1ee9c k\u00ea khai ch\u00eanh l\u1ec7ch v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, \u0111\u00fang v\u1edbi c\u00e1ch x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 thu\u1ebf t\u0103ng hay gi\u1ea3m m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i tr\u01b0\u1eddng h\u1ee3p s\u1ebd \u00e1p d\u1ee5ng ch\u1ec9 ti\u00eau k\u00ea khai kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p b\u1ed5 sung ho\u1eb7c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng t\u00ecnh hu\u1ed1ng \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 tra c\u1ee9u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>T\u00ecnh hu\u1ed1ng \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td><b>\u0110\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/b><\/td>\n<td><b>Ch\u1ec9 ti\u00eau k\u00ea khai \u00e1p d\u1ee5ng<\/b><\/td>\n<td><b>Ngh\u0129a v\u1ee5 ph\u00e1t sinh th\u00eam<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do not have<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do not have<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u1ec1 ngh\u1ecb, ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n, k\u00e8m v\u0103n b\u1ea3n h\u1ee7y h\u1ed3 s\u01a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p l\u1ea1i ti\u1ec1n ho\u00e0n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf t\u0103ng th\u00eam v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai x\u1eed l\u00fd sai s\u00f3t k\u00ea khai GTGT<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng c\u01a1 kh\u00ed t\u1ea1i \u0110\u1ed3ng Nai, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng nh\u00e0 x\u01b0\u1edfng \u0111ang k\u00ea khai ri\u00eang tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT. Trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t n\u1ed9i b\u1ed9 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb k\u00ea khai sai thu\u1ebf su\u1ea5t, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n b\u1ecb t\u00ednh th\u1eeba so v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc x\u1eed l\u00fd. Th\u1ee9 nh\u1ea5t, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung ri\u00eang cho t\u1edd khai m\u1eabu 02\/GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Th\u1ee9 hai, do sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam, c\u00f4ng ty t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, c\u00f4ng ty \u0111\u1ed1i chi\u1ebfu \u1ea3nh h\u01b0\u1edfng ch\u00e9o sang t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m kh\u00f4ng ph\u00e1t sinh sai l\u1ec7ch ch\u1ec9 ti\u00eau b\u00f9 tr\u1eeb gi\u1eefa hai t\u1edd khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam kho\u1ea3ng 180 tri\u1ec7u \u0111\u1ed3ng, c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng theo s\u1ed1 ng\u00e0y ch\u1eadm th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai b\u1ed5 sung \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c, gi\u00fap qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf di\u1ec5n ra trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa k\u1ef3 g\u1ed1c v\u00e0 k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n quen v\u1edbi c\u00e1ch l\u00e0m c\u0169, c\u1ed1 g\u1eafng \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ef3 g\u1ed1c thay v\u00ec k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa t\u1edd khai \u0111\u00e3 n\u1ed9p v\u00e0 h\u1ed3 s\u01a1 khai b\u1ed5 sung, g\u00e2y kh\u00f3 kh\u0103n khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam m\u00e0 qu\u00ean t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo s\u1ed1 ng\u00e0y th\u1ef1c t\u1ebf. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu th\u00eam khi thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: X\u1eed l\u00fd sai tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n theo di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau kh\u1ea5u tr\u1eeb m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1eadm n\u1ed9p k\u00e9o d\u00e0i v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ho\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 1\/7\/2026, kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i. Ch\u1ec9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng, ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m m\u1edbi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i v\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ph\u1ea7n l\u1edbn tranh ch\u1ea5p ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng gi\u1eefa nh\u00f3m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1eb7c th\u00f9 v\u00e0 nh\u00f3m h\u00f3a \u0111\u01a1n sai s\u00f3t th\u00f4ng th\u01b0\u1eddng. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian gi\u1ea3i tr\u00ecnh khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ch\u00ednh s\u00e1ch th\u01b0\u1edfng t\u1ed1 gi\u00e1c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m l\u00e0 ch\u00ednh s\u00e1ch khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng l\u1eadp, kh\u00f4ng giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, theo kho\u1ea3n 5 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi ti\u00eau d\u00f9ng cung c\u1ea5p th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e9t th\u01b0\u1edfng kh\u00f4ng qu\u00e1 10% s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, t\u1ed1i \u0111a 10.000.000 \u0111\u1ed3ng cho m\u1ed7i v\u1ee5 vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t th\u01b0\u1edfng, ng\u01b0\u1eddi t\u1ed1 gi\u00e1c ph\u1ea3i cung c\u1ea5p th\u00f4ng tin trung th\u1ef1c, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t d\u1ef1a tr\u00ean th\u00f4ng tin \u0111\u00f3. Quy \u0111\u1ecbnh n\u00e0y gi\u00e1n ti\u1ebfp l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00e9o theo h\u1ec7 qu\u1ea3 doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o li\u00ean quan n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u00e0ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang quy tr\u00ecnh tr\u01b0\u1edbc khi ph\u00e1t sinh khi\u1ebfu n\u1ea1i t\u1eeb b\u00ean th\u1ee9 ba, thay v\u00ec ch\u1edd \u0111\u1ebfn khi b\u1ecb thanh tra m\u1edbi x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh sai s\u00f3t k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang ch\u1ec9 ti\u00eau k\u00ea khai theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, k\u1ebft h\u1ee3p v\u1edbi quy tr\u00ecnh \u0111\u1ed1i so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd, l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i khai b\u1ed5 sung gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n tr\u00ean t\u1edd khai b\u1ed5 sung, \u0111\u1ed3ng th\u1eddi n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p s\u00e1p nh\u1eadp c\u00f3 ph\u1ea3i khai b\u1ed5 sung \u0111\u1ec3 k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n khai b\u1ed5 sung. Doanh nghi\u1ec7p c\u0103n c\u1ee9 th\u00f4ng b\u00e1o chuy\u1ec3n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau Thu\u1ebf GTGT nh\u1eadn b\u00e0n giao \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh lu\u00f4n \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i \u0111\u00fang kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n \u0111\u00fang. Nguy\u00ean t\u1eafc k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c v\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung v\u1ec1 khai b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT sau khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng khai b\u1ed5 sung t\u1edd khai m\u1eabu 02\/GTGT trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, theo \u0111\u00fang ch\u1ec9 ti\u00eau h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00fang t\u00fang, \u0111\u1eb7c bi\u1ec7t t\u1eeb khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Sai s\u00f3t trong kh\u00e2u k\u00ea khai b\u1ed5 sung kh\u00f4ng ch\u1ec9 l\u00e0m l\u1ec7ch s\u1ed1 li\u1ec7u [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7273"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7273\/revisions"}],"predecessor-version":[{"id":7278,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7273\/revisions\/7278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7275"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}