{"id":10825,"date":"2023-10-09T13:57:15","date_gmt":"2023-10-09T06:57:15","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=10825"},"modified":"2023-10-09T13:57:15","modified_gmt":"2023-10-09T06:57:15","slug":"huong-dan-dieu-chinh-hoa-don-dien-tu-co-sai-sot","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/huong-dan-dieu-chinh-hoa-don-dien-tu-co-sai-sot\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN \u0110I\u1ec0U CH\u1ec8NH HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec C\u00d3 SAI S\u00d3T"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/10\/Picture1-1-1024x682.png\" alt=\"\" class=\"wp-image-10826\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/10\/Picture1-1-1024x682.png 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/10\/Picture1-1-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/10\/Picture1-1-768x512.png 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/10\/Picture1-1.png 1430w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 67047\/CTHN-TTHT ng\u00e0y 15\/9\/2023 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.<\/p>\n\n\n\n<p>Theo C\u00f4ng v\u0103n, tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp m\u00e0 c\u00f3 sai s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC:<\/p>\n\n\n\n<p><em>\u201c<\/em><em>1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/em><\/p>\n\n\n\n<p><em>&#8230; e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh&#8230;<\/em><em>\u201d<\/em><\/p>\n\n\n\n<p>C\u00f4ng ty th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3, theo \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/p>\n\n\n\n<p>Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung cho t\u1eebng h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai, s\u00f3t nh\u01b0 sau:<\/p>\n\n\n\n<ul><li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung;<\/li><li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u1eeba v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1tTRzNRlx3zZsxmpJ7623k1oJnj-wQJzH\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>C\u00f4ng v\u0103n 67047\/CTHN-TTHT<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 67047\/CTHN-TTHT ng\u00e0y 15\/9\/2023 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t. Theo C\u00f4ng v\u0103n, tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp m\u00e0 c\u00f3 sai s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10825"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=10825"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10825\/revisions"}],"predecessor-version":[{"id":10827,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10825\/revisions\/10827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/10826"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=10825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=10825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=10825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}