{"id":80019,"date":"2026-07-24T18:19:22","date_gmt":"2026-07-24T11:19:22","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=80019"},"modified":"2026-07-31T14:51:31","modified_gmt":"2026-07-31T07:51:31","slug":"huong-dan-lap-to-khai-bo-sung-01-cnkd","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-lap-to-khai-bo-sung-01-cnkd\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung 01\/CNKD theo th\u00f4ng t\u01b0 50\/2026\/TT-BTC"},"content":{"rendered":"<h3>1. T\u00f4\u0309ng quan<\/h3>\n<p><strong>Mu\u0323c \u0111i\u0301ch<\/strong>: H\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm v\u1eefng quy tr\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC. Vi\u1ec7c l\u1eadp t\u1edd khai b\u1ed5 sung cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong>:<\/p>\n<ul>\n<li>C\u00e1ch thi\u1ebft l\u1eadp tham s\u1ed1 l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<li>Quy tr\u00ecnh l\u1ef1a ch\u1ecdn c\u00e1ch l\u1ea5y d\u1eef li\u1ec7u.<\/li>\n<li>C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 vi\u1ec7c x\u00f3a v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai.<\/li>\n<\/ul>\n<h3>2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/h3>\n<p>T\u1ea1i danh s\u00e1ch t\u1edd khai, nh\u1ea5n ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1eadp t\u1edd khai b\u1ed5 sung<\/strong> (n\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 c\u00f3 t\u1edd khai l\u1ea7n \u0111\u1ea7u).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-80199\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/01cnkd.png\" alt=\"\" width=\"1352\" height=\"697\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/01cnkd.png 1352w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd-768x396.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd-50x26.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd-60x31.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd-100x52.png 100w\" sizes=\"(max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<p>T\u1ea1i giao di\u1ec7n thi\u1ebft l\u1eadp tham s\u1ed1, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Khai b\u1ed5 sung l\u1ea7n<\/strong>: \u0111i\u00ea\u0300n s\u00f4\u0301 l\u00e2\u0300n l\u00e2\u0323p t\u01a1\u0300 khai b\u00f4\u0309 sung.<\/li>\n<li><strong>Ng\u00e0y l\u1eadp KHBS<\/strong> : ch\u1ecdn theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y th\u00e1ng.<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/strong>, anh\/ch\u1ecb l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng th\u1ee9c:\n<ul>\n<li><strong>L\u1ea5y theo d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t<\/strong>: H\u1ec7 th\u1ed1ng s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp thay v\u00ec l\u1ea5y t\u1eeb t\u1edd khai g\u1ea7n nh\u1ea5t. C\u00e1c th\u00f4ng tin v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai, \u0111\u1ecba \u0111i\u1ec3m kinh doanh&#8230; anh\/ch\u1ecb co\u0301 th\u00ea\u0309 l\u1ef1a ch\u1ecdn l\u1ea1i.<\/li>\n<li><strong>L\u1ea5y theo t\u1edd khai g\u1ea7n nh\u1ea5t<\/strong>: H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y to\u00e0n b\u1ed9 d\u1eef li\u1ec7u (t\u1edd khai, ph\u1ee5 l\u1ee5c, b\u1ea3ng k\u00ea) t\u1eeb t\u1edd khai g\u1ea7n nh\u1ea5t c\u1ee7a k\u1ef3 thu\u1ebf \u0111\u00f3 sang. Khi ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c n\u00e0y, c\u00e1c tr\u01b0\u1eddng \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai v\u00e0 \u0110\u1ecba \u0111i\u1ec3m kinh doanh s\u1ebd kh\u00f4ng th\u00ea\u0309 cho\u0323n la\u0323i m\u00e0 l\u1ea5y t\u1eeb t\u1edd khai g\u1ea7n nh\u1ea5t sang.<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1ea5n<strong>\u00a0\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 chuy\u1ec3n sang giao di\u1ec7n t\u1edd khai.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-80201\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2.png\" alt=\"\" width=\"1352\" height=\"873\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2.png 1352w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2-768x496.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2-50x32.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2-60x39.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/01cnkd2-100x65.png 100w\" sizes=\"(max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a anh\/ch\u1ecb \u0111\u01b0\u1ee3c l\u1eadp theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o v\u00e0 kh\u00f4ng cho ph\u00e9p l\u1eadp t\u1edd khai b\u1ed5 sung theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC ngay tr\u00ean ph\u1ea7n m\u1ec1m.<\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Sau khi \u0111\u00e3 v\u00e0o giao di\u1ec7n t\u1edd khai, anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c \u0111i\u1ec1u ch\u1ec9nh:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-80203\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-4-1600x721.png\" alt=\"\" width=\"1600\" height=\"721\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-4-1600x721.png 1600w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4-768x346.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4-1536x692.png 1536w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4-100x45.png 100w, \/accounting\/wp-content\/uploads\/2026\/07\/image-4.png 1842w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u0110\u1ed1i v\u1edbi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra<\/strong>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu t\u1edd khai g\u1ea7n nh\u1ea5t c\u00f3 k\u00e8m b\u1ea3ng k\u00ea, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb b\u1ea3ng k\u00ea n\u00e0y. N\u1ebfu t\u1edd khai g\u1ea7n nh\u1ea5t kh\u00f4ng k\u00e8m b\u1ea3ng k\u00ea th\u00ec t\u1edd khai b\u1ed5 sung s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb b\u1ea3ng k\u00ea n\u00e0y.<\/li>\n<li>Anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u00eam m\u1edbi, x\u00f3a ho\u1eb7c s\u1eeda \u0111\u1ed5i th\u00f4ng tin tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng k\u00ea. Khi s\u1eeda \u0111\u1ed5i th\u00f4ng tin, s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>\u0110\u1ed1i v\u1edbi ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf<\/strong>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu ch\u1ecdn l\u1eadp k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf l\u00ean \u0111\u1ec3 anh ch\u1ecb ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong> ngay trong t\u1edd khai \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t (n\u1ebfu ch\u1ecdn ch\u1ebf \u0111\u1ed9 l\u1ea5y theo d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t) ho\u1eb7c l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai g\u1ea7n nh\u1ea5t.<\/li>\n<\/ul>\n<\/li>\n<li>Sau khi L\u01b0u t\u01a1\u0300 khai, anh\/chi\u0323 co\u0301 th\u00ea\u0309 in \u1ea5n, xu\u1ea5t excel, XML t\u01a1\u0300 khai b\u00f4\u0309 sung.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-80205\" src=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-5.png\" alt=\"\" width=\"1445\" height=\"809\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/07\/image-5.png 1445w, \/accounting\/wp-content\/uploads\/2026\/07\/image-5-768x430.png 768w, \/accounting\/wp-content\/uploads\/2026\/07\/image-5-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/07\/image-5-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/07\/image-5-100x56.png 100w\" sizes=\"(max-width: 1445px) 100vw, 1445px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u00f4\u0309ng quan Mu\u0323c \u0111i\u0301ch: H\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm v\u1eefng quy tr\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC. Vi\u1ec7c l\u1eadp t\u1edd khai b\u1ed5 sung cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 k\u00ea khai&#8230;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3615],"ht-kb-tag":[],"class_list":["post-80019","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r88"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=80019"}],"version-history":[{"count":4,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80019\/revisions"}],"predecessor-version":[{"id":80241,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80019\/revisions\/80241"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=80019"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=80019"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=80019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}