{"id":17220,"date":"2021-09-28T09:36:12","date_gmt":"2021-09-28T02:36:12","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17220"},"modified":"2025-12-04T11:30:01","modified_gmt":"2025-12-04T04:30:01","slug":"da-nop-to-khai-thue-gtgt-roi-nhung-phat-hien-ke-khai-sai-thi-phai-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/da-nop-to-khai-thue-gtgt-roi-nhung-phat-hien-ke-khai-sai-thi-phai-lam-nhu-the-nao\/","title":{"rendered":"\u0110\u00e3 n\u1ed9p T\u1edd khai thu\u1ebf GTGT r\u1ed3i nh\u01b0ng ph\u00e1t hi\u1ec7n k\u00ea khai sai th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00f4ng tin tr\u00ean T\u1edd khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> th\u00f4ng tin v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai, c\u00e1ch x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u00e3 l\u1eadp v\u00e0 n\u1ed9p T\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00f4ng tin tr\u00ean t\u1edd khai. Ti\u1ebfn h\u00e0nh l\u1eadp T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT cho k\u1ef3 b\u1ecb sai, r\u1ed3i n\u1ed9p cho C\u01a1 quan thu\u1ebf.<\/p>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf GTGT:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo <strong>th\u00e1ng<\/strong>: ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo <strong>qu\u00fd<\/strong>: ng\u00e0y 30 ho\u1eb7c 31 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> \u0110\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd 02\/2025 v\u00e0o ng\u00e0y 16\/07\/2025, tuy nhi\u00ean \u0111\u1ebfn ng\u00e0y 15\/08\/2025 m\u1edbi ph\u00e1t hi\u1ec7n ra sai s\u00f3t.<\/p>\n<p>=&gt; Anh\/Ch\u1ecb ph\u1ea3i L\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT l\u1ea7n 1 cho qu\u00fd 02\/2025.<\/p>\n<p><em>Xem th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch l\u1eadp T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-17220","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=17220"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17220\/revisions"}],"predecessor-version":[{"id":42747,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17220\/revisions\/42747"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17220"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17220"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}