{"id":5555,"date":"2026-04-08T11:36:00","date_gmt":"2026-04-08T04:36:00","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5555"},"modified":"2026-04-08T11:38:33","modified_gmt":"2026-04-08T04:38:33","slug":"bo-sung-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/bo-sung-quyet-toan-thue-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN online"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1ed5 sung <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> k\u1ecbp th\u1eddi gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u1eafc ph\u1ee5c c\u00e1c l\u1ed7i v\u1ec1 s\u1ed1 li\u1ec7u thu nh\u1eadp, b\u1ea3o hi\u1ec3m ho\u1eb7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh sau khi \u0111\u00e3 g\u1eedi t\u1edd khai ch\u00ednh th\u1ee9c. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c quy\u1ec1n khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 10 n\u0103m. Tuy nhi\u00ean, vi\u1ec7c n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 n\u0103m 2026, c\u00e1 nh\u00e2n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh x\u1eed l\u00fd tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 t\u1ef1 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t kh\u00f4ng ch\u1ec9 th\u1ec3 hi\u1ec7n t\u00ednh t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ho\u00e0n thu\u1ebf. Vi\u1ec7c n\u1eafm b\u1eaft quy \u0111\u1ecbnh m\u1edbi s\u1ebd h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 t\u1ea1i c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> Kh\u1eafc ph\u1ee5c l\u1ed7i s\u1ed1 li\u1ec7u, b\u1ed5 sung ch\u1ee9ng t\u1eeb thi\u1ebfu, thay \u0111\u1ed5i th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 g\u1eedi t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t, t\u1ed1t nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi nh\u1eadn th\u00f4ng b\u00e1o ki\u1ec3m tra t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng n\u0103m 2026<\/b><\/h2>\n<figure id=\"attachment_5556\" aria-describedby=\"caption-attachment-5556\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5556\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026.jpg\" alt=\"B\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Bo-sung-quyet-toan-thue-TNCN-la-gi-va-can-cu-phap-ly-ap-dung-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5556\" class=\"wp-caption-text\">B\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n, t\u00f4i \u0111\u1ecbnh ngh\u0129a b\u1ed5 sung quy\u1ebft to\u00e1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 quy tr\u00ecnh nghi\u1ec7p v\u1ee5 nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh sai l\u1ec7ch v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c n\u1ed9p l\u1ea1i t\u1eeb \u0111\u1ea7u m\u00e0 l\u00e0 s\u1ef1 k\u1ebf th\u1eeba v\u00e0 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111\u00e3 t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh khung v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 khai b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0110i\u1ec1u 47.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 80\/2021\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, bao g\u1ed3m m\u1eabu t\u1edd khai 02\/QTT-TNCN v\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung 01\/KHBS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 125\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p ho\u1eb7c sai s\u00f3t thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 1296\/CT-NVT n\u0103m 2026:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn ri\u00eang cho k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025 v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 c\u00e1c l\u01b0u \u00fd \u0111\u1eb7c th\u00f9 ph\u00e1t sinh trong n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng gi\u1eefa t\u1edd khai c\u00e1 nh\u00e2n v\u00e0 d\u1eef li\u1ec7u doanh nghi\u1ec7p chi tr\u1ea3 cung c\u1ea5p. B\u1ea5t k\u1ef3 s\u1ef1 l\u1ec7ch pha n\u00e0o c\u0169ng s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng, khi\u1ebfn h\u1ed3 s\u01a1 r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i &#8220;ch\u1edd x\u1eed l\u00fd&#8221; ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN ngay l\u1eadp t\u1ee9c?<\/b><\/h2>\n<figure id=\"attachment_5559\" aria-describedby=\"caption-attachment-5559\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5559\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc.jpg\" alt=\"T\u1ea1i sao b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN ngay l\u1eadp t\u1ee9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-thuc-hien-bo-sung-quyet-toan-thue-TNCN-ngay-lap-tuc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5559\" class=\"wp-caption-text\">T\u1ea1i sao b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN ngay l\u1eadp t\u1ee9c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u kh\u00e1ch h\u00e0ng t\u00ecm \u0111\u1ebfn MAN khi nh\u1eadn th\u00f4ng b\u00e1o ph\u1ea1t ho\u1eb7c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb treo c\u1ea3 n\u0103m tr\u1eddi. Vi\u1ec7c khai b\u1ed5 sung k\u1ecbp th\u1eddi mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb thi\u1ebft th\u1ef1c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1nh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu sai s\u00f3t d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ph\u1ea3i n\u1ed9p, khai b\u1ed5 sung s\u1edbm gi\u00fap gi\u1ea3m thi\u1ec3u ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u01a1i th\u00f4ng d\u00f2ng ti\u1ec1n ho\u00e0n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t h\u1ed3 s\u01a1 sai l\u1ec7ch d\u00f9 ch\u1ec9 1.000 \u0111\u1ed3ng c\u0169ng khi\u1ebfn h\u1ec7 th\u1ed1ng d\u1eebng ph\u00ea duy\u1ec7t ho\u00e0n thu\u1ebf. Khai b\u1ed5 sung l\u00e0 c\u00e1ch duy nh\u1ea5t \u0111\u1ec3 k\u00edch ho\u1ea1t l\u1ea1i quy tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minh b\u1ea1ch l\u1ecbch s\u1eed thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u1ea7n ch\u1ee9ng minh thu nh\u1eadp vay v\u1ed1n ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, m\u1ed9t l\u1ecbch s\u1eed thu\u1ebf s\u1ea1ch s\u1ebd l\u00e0 t\u00e0i s\u1ea3n qu\u00fd gi\u00e1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ho\u1eb7c n\u00ean th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<figure id=\"attachment_5557\" aria-describedby=\"caption-attachment-5557\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5557\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN.jpg\" alt=\"C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ho\u1eb7c n\u00ean th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-doi-tuong-bat-buoc-hoac-nen-thuc-hien-bo-sung-quyet-toan-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5557\" class=\"wp-caption-text\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ho\u1eb7c n\u00ean th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 t\u00f4i khuy\u1ebfn ngh\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ngay \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 1: C\u00e1 nh\u00e2n ph\u00e1t hi\u1ec7n thi\u1ebfu thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ng\u01b0\u1eddi qu\u00ean k\u00ea khai c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e3ng lai, ti\u1ec1n b\u1ea3n quy\u1ec1n ho\u1eb7c th\u00f9 lao t\u01b0 v\u1ea5n ngo\u00e0i n\u01a1i l\u00e0m vi\u1ec7c ch\u00ednh. Khi \u0111\u01a1n v\u1ecb chi tr\u1ea3 \u0111\u00e3 k\u00ea khai tr\u00ean h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t. N\u1ebfu t\u1edd khai thi\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y, b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh b\u1ecb quy k\u1ebft h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 2: Sai s\u00f3t v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n qu\u00ean \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho con m\u1edbi sinh ho\u1eb7c ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 gi\u00e0. Th\u1ef1c hi\u1ec7n b\u1ed5 sung <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> TNCN trong t\u00ecnh hu\u1ed1ng n\u00e0y gi\u00fap b\u1ea1n gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng th\u00eam s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 3: Nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 t\u1eeb c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi tr\u1ea1ng th\u00e1i tr\u00ean eTax Mobile chuy\u1ec3n sang &#8220;C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ea5p nh\u1eadn&#8221; do sai m\u00e3 c\u01a1 quan thu\u1ebf ho\u1eb7c l\u1ec7ch d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m. \u0110\u00e2y l\u00e0 t\u00edn hi\u1ec7u b\u1eaft bu\u1ed9c b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1edd khai b\u1ed5 sung theo \u0111\u00fang y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh t\u1eeb c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec1u ki\u1ec7n then ch\u1ed1t sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n t\u1ef1 nguy\u1ec7n:<\/b><span style=\"font-weight: 400;\"> B\u1ea1n c\u00f3 th\u1ec3 khai b\u1ed5 sung b\u1ea5t c\u1ee9 l\u00fac n\u00e0o tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, b\u1ea1n s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh h\u00e0nh vi ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n c\u1ea7n:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu nh\u1eadp b\u1ea3n g\u1ed1c ho\u1eb7c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ed1i so\u00e1t ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 10 b\u01b0\u1edbc n\u1ed9p t\u1edd khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN online n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh chu\u1ea9n t\u1ea1i MAN gi\u00fap \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c duy\u1ec7t nhanh ch\u00f3ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa41\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f7f\u7528\u6743 <\/span><a href=\"https:\/\/canhan.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/canhan.gdt.gov.vn\/<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 x\u00e1c th\u1ef1c qua VNeID ho\u1eb7c m\u00e3 OTP g\u1eedi v\u1ec1 \u0111i\u1ec7n tho\u1ea1i ch\u00ednh ch\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c 2 \u6b65\uff1a<\/b><span style=\"font-weight: 400;\"> Tr\u00ean thanh menu, ch\u1ecdn m\u1ee5c &#8220;Quy\u1ebft to\u00e1n thu\u1ebf&#8221;, sau \u0111\u00f3 nh\u1ea5p v\u00e0o ph\u1ea7n &#8220;K\u00ea khai tr\u1ef1c tuy\u1ebfn&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa43\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn m\u1eabu t\u1edd khai <\/span><b>02\/QTT-TNCN<\/b><span style=\"font-weight: 400;\">. T\u00edch ch\u1ecdn \u00f4 <\/span><b>T\u1edd khai b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> v\u00e0 ki\u1ec3m tra \u0111\u00fang c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa44\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t tr\u00ean d\u1eef li\u1ec7u t\u1edd khai c\u0169. V\u00ed d\u1ee5: S\u1eeda ch\u1ec9 ti\u00eau [23] n\u1ebfu thi\u1ebfu thu nh\u1eadp ho\u1eb7c c\u1eadp nh\u1eadt ph\u1ee5 l\u1ee5c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa45\uff1a<\/b><span style=\"font-weight: 400;\"> Nh\u1ea5n n\u00fat &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221;. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng so s\u00e1nh s\u1ed1 li\u1ec7u c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 l\u1eadp b\u1ea3ng gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch t\u1ea1i m\u1eabu 01\/KHBS.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 6:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i m\u1eabu 01\/KHBS. V\u00ed d\u1ee5: &#8220;Do n\u1ed9p thi\u1ebfu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb&#8221; ho\u1eb7c &#8220;T\u00ednh sai s\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 7:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 ch\u1ec9 ti\u00eau thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c c\u00f2n thi\u1ebfu, sau \u0111\u00f3 nh\u1ea5n &#8220;Ho\u00e0n th\u00e0nh k\u00ea khai&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 8:<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn &#8220;K\u1ebft xu\u1ea5t XML&#8221; v\u00e0 nh\u1ea5n &#8220;N\u1ed9p t\u1edd khai&#8221;. \u0110\u00e2y l\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n duy nh\u1ea5t \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 9:<\/b><span style=\"font-weight: 400;\"> \u0110\u00ednh k\u00e8m b\u1ea3n qu\u00e9t (scan) c\u00e1c ch\u1ee9ng t\u1eeb b\u1ed5 sung nh\u01b0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, h\u00f3a \u0111\u01a1n t\u1eeb thi\u1ec7n ho\u1eb7c gi\u1ea5y t\u1edd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 10:<\/b><span style=\"font-weight: 400;\"> Nh\u1eadp m\u00e3 OTP x\u00e1c th\u1ef1c v\u00e0 nh\u1ea5n g\u1eedi. H\u00e3y l\u01b0u l\u1ea1i m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o n\u1ed9p th\u00e0nh c\u00f4ng \u0111\u1ec3 l\u00e0m b\u1eb1ng ch\u1ee9ng \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u00f4ng v\u0103n li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. C\u00e1c quy \u0111\u1ecbnh n\u00e0y h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u0169ng nh\u01b0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng v\u0103n b\u1ea3n v\u00e0 c\u00f4ng v\u0103n quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u00f4ng v\u0103n li\u00ean quan<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.5431%;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 56.9138%;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.5431%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c38\/2019\/QH14\u53f7\u6cd5\u5f8b<\/span><\/a><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">13\/06\/2019<\/span><\/td>\n<td style=\"text-align: center; width: 56.9138%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n khai b\u1ed5 sung v\u00e0 x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.5431%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">29\/09\/2021<\/span><\/td>\n<td style=\"text-align: center; width: 56.9138%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn m\u1eabu bi\u1ec3u t\u1edd khai 02\/QTT-TNCN v\u00e0 quy tr\u00ecnh khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.5431%;\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">19\/10\/2020<\/span><\/td>\n<td style=\"text-align: center; width: 56.9138%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai v\u00e0 ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.5431%;\"><a href=\"https:\/\/thue.man.net.vn\/cong-van-1296\/\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 1296\/CT-NVT<\/span><\/a><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center; width: 56.9138%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025, gia h\u1ea1n th\u1eddi h\u1ea1n \u0111\u1ebfn 04\/05\/2026 do tr\u00f9ng ng\u00e0y l\u1ec5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd l\u1ed7i n\u1ed9p sai c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> Anh Minh t\u1ea1i TP.HCM n\u1ed9p t\u1edd khai \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf Qu\u1eadn 1. Tuy nhi\u00ean, do thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ch\u01b0a gi\u1ea3m tr\u1eeb gia c\u1ea3nh cu\u1ed1i n\u0103m, anh ph\u1ea3i n\u1ed9p t\u1ea1i n\u01a1i c\u01b0 tr\u00fa l\u00e0 Qu\u1eadn 7. Sau 2 th\u00e1ng h\u1ed3 s\u01a1 v\u1eabn b\u1ecb treo.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd c\u1ee7a MAN:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn anh n\u1ed9p m\u1ed9t t\u1edd khai m\u1edbi (l\u1ea7n \u0111\u1ea7u) t\u1ea1i \u0111\u00fang c\u01a1 quan thu\u1ebf Qu\u1eadn 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf Qu\u1eadn 1 \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai \u0111\u00e3 n\u1ed9p nh\u1ea7m \u0111\u1ecba \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ednh k\u00e8m gi\u1ea3i tr\u00ecnh trong h\u1ed3 s\u01a1 m\u1edbi \u0111\u1ec3 c\u00e1n b\u1ed9 thu\u1ebf Qu\u1eadn 7 n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh v\u00e0 x\u1eed l\u00fd nhanh h\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> Sau 15 ng\u00e0y l\u00e0m vi\u1ec7c, h\u1ed3 s\u01a1 t\u1ea1i Qu\u1eadn 7 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 anh Minh \u0111\u00e3 nh\u1eadn \u0111\u1ee7 15 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh T\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 T\u1edd khai b\u1ed5 sung<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec1u ho\u00e0n h\u1ea3o ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean. Trong th\u1ef1c t\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t hi\u1ec7n sai s\u00f3t. Vi\u1ec7c ph\u00e2n bi\u1ec7t gi\u1eefa t\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 t\u1edd khai b\u1ed5 sung gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m k\u00ea khai, m\u1eabu bi\u1ec3u s\u1eed d\u1ee5ng v\u00e0 h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh t\u1edd khai ch\u00ednh th\u1ee9c v\u00e0 T\u1edd khai b\u1ed5 sung<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1edd khai ch\u00ednh th\u1ee9c (L\u1ea7n \u0111\u1ea7u)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1edd khai b\u1ed5 sung<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (tr\u01b0\u1edbc 30\/4)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sau khi n\u1ed9p l\u1ea7n \u0111\u1ea7u v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f62\u5f0f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02\/QTT-TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02\/QTT-TNCN + 01\/KHBS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c l\u1eadp ngh\u0129a v\u1ee5 thu\u1ebf ban \u0111\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 x\u00e1c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 n\u1ebfu n\u1ed9p sau th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea1t n\u1ebfu t\u1ef1 nguy\u1ec7n tr\u01b0\u1edbc thanh tra<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh c\u1ee7a chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n khi t\u1ef1 \u00fd khai b\u1ed5 sung<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i nh\u1eadn th\u1ea5y sai l\u1ea7m l\u1edbn nh\u1ea5t l\u00e0 khai b\u1ed5 sung qu\u00e1 nhi\u1ec1u l\u1ea7n m\u00e0 kh\u00f4ng hi\u1ec3u b\u1ea3n ch\u1ea5t s\u1ed1 li\u1ec7u. Vi\u1ec7c n\u00e0y t\u1ea1o ra c\u00e1c v\u1ebft l\u01b0u ch\u1ed3ng ch\u00e9o tr\u00ean h\u1ec7 th\u1ed1ng, bu\u1ed9c c\u00e1n b\u1ed9 thu\u1ebf ph\u1ea3i y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Lo\u1ea1n s\u1ed1 li\u1ec7u h\u1ec7 th\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung li\u00ean t\u1ee5c khi\u1ebfn h\u1ec7 th\u1ed1ng l\u01b0u v\u1ebft nhi\u1ec1u phi\u00ean b\u1ea3n. Kinh nghi\u1ec7m c\u1ee7a t\u00f4i l\u00e0 n\u00ean t\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 l\u1ed7i, ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng v\u00e0 ch\u1ec9 n\u1ed9p m\u1ed9t b\u1ea3n b\u1ed5 sung duy nh\u1ea5t \u0111\u1ec3 quy tr\u00ecnh x\u00e9t duy\u1ec7t di\u1ec5n ra tr\u00f4i ch\u1ea3y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Qu\u00ean n\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh th\u00eam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u1ea1n ph\u1ea3i chuy\u1ec3n kho\u1ea3n ngay s\u1ed1 ti\u1ec1n thi\u1ebfu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p. Nhi\u1ec1u c\u00e1 nh\u00e2n ch\u1ec9 n\u1ed9p t\u1edd khai m\u00e0 qu\u00ean n\u1ed9p ti\u1ec1n, d\u1eabn \u0111\u1ebfn ti\u1ec1n ph\u1ea1t ti\u1ebfp t\u1ee5c t\u0103ng cao m\u1ed7i ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: R\u01a1i v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ea5t th\u01b0\u1eddng th\u01b0\u1eddng k\u00edch ho\u1ea1t c\u01a1 ch\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 t\u1ea1i b\u00e0n. N\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, b\u1ea1n c\u00f3 th\u1ec3 b\u1ecb b\u00e1c b\u1ecf t\u1edd khai v\u00e0 kh\u00e9p v\u00e0o h\u00e0nh vi gian l\u1eadn thu\u1ebf nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i lu\u00f4n khuy\u00ean kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n &#8220;Review thu\u1ebf&#8221; chuy\u00ean s\u00e2u tr\u01b0\u1edbc khi g\u1eedi. S\u1ef1 th\u1ea9m \u0111\u1ecbnh t\u1eeb chuy\u00ean gia gi\u00fap ph\u00e1t hi\u1ec7n nh\u1eefng l\u1ed7i ti\u1ec1m \u1ea9n m\u00e0 ng\u01b0\u1eddi trong cu\u1ed9c th\u01b0\u1eddng b\u1ecf qua.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n an t\u00e2m ph\u00e1p l\u00fd m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh t\u1ed1i \u01b0u. Trong n\u0103m 2026, quy tr\u00ecnh n\u00e0y \u0111\u00e3 thu\u1eadn ti\u1ec7n h\u01a1n nh\u1edd c\u00f4ng ngh\u1ec7 nh\u01b0ng r\u1ee7i ro \u0111\u1ed1i so\u00e1t c\u0169ng nghi\u00eam ng\u1eb7t h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u ho\u1eb7c h\u1ed3 s\u01a1 b\u1ecb ng\u01b0ng tr\u1ec7 qu\u00e1 l\u00e2u, h\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. V\u1edbi t\u01b0 c\u00e1ch \u0111\u1ed1i t\u00e1c tin c\u1eady trong l\u0129nh v\u1ef1c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 2 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c. Lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra. Tuy nhi\u00ean, b\u1ea1n n\u00ean h\u1ea1n ch\u1ebf \u0111\u1ec3 tr\u00e1nh l\u00e0m h\u1ed3 s\u01a1 b\u1ecb ph\u1ee9c t\u1ea1p h\u00f3a qu\u00e1 m\u1ee9c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Khai b\u1ed5 sung c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu t\u1ef1 nguy\u1ec7n khai tr\u01b0\u1edbc h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n th\u00ec kh\u00f4ng ph\u1ea1t. Sau th\u1eddi h\u1ea1n, b\u1ea1n ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3), h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i qu\u00ean \u0111\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb l\u00fac n\u1ed9p, ph\u1ea3i l\u00e0m sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u00f3 th\u1ec3 v\u00e0o m\u1ee5c Tra c\u1ee9u t\u1edd khai, ch\u1ecdn h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng v\u00e0 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng G\u1eedi ph\u1ee5 l\u1ee5c \u0111\u1ec3 \u0111\u00ednh k\u00e8m b\u1ed5 sung m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i c\u1ea3 t\u1edd khai.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Bao l\u00e2u sau khi n\u1ed9p b\u1ed5 sung th\u00ec nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian th\u00f4ng th\u01b0\u1eddng t\u1eeb 6 \u0111\u1ebfn 40 ng\u00e0y l\u00e0m vi\u1ec7c. H\u1ed3 s\u01a1 b\u1ed5 sung th\u01b0\u1eddng \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 h\u01a1n h\u1ed3 s\u01a1 l\u1ea7n \u0111\u1ea7u n\u00ean c\u00f3 th\u1ec3 ch\u1eadm h\u01a1n m\u1ed9t v\u00e0i ng\u00e0y so v\u1edbi quy tr\u00ecnh chu\u1ea9n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung b\u1eb1ng gi\u1ea5y t\u1ea1i chi c\u1ee5c thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n nay ng\u00e0nh thu\u1ebf \u01b0u ti\u00ean 100% n\u1ed9p tr\u1ef1c tuy\u1ebfn. Ch\u1ec9 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng th\u1ec3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111i\u1ec7n t\u1eed m\u1edbi n\u00ean n\u1ed9p gi\u1ea5y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 d\u1ec5 theo d\u00f5i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 2 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c. Lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra. 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