{"id":1069,"date":"2025-06-19T11:19:38","date_gmt":"2025-06-19T04:19:38","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=1069"},"modified":"2025-06-24T10:30:24","modified_gmt":"2025-06-24T03:30:24","slug":"khong-co-doanh-thu-van-bi-truy-thu-thue","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/khong-co-doanh-thu-van-bi-truy-thu-thue\/","title":{"rendered":"Kh\u00f4ng c\u00f3 doanh thu \u2013 v\u1eabn b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t! Doanh nghi\u1ec7p c\u1ea7n khai \u0111\u00fang c\u00e1ch"},"content":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho r\u1eb1ng: \u201cKh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf\u201d.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Truy thu thu\u1ebf GTGT, TNDN, TNCN<\/li>\n\n\n\n<li>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean t\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>B\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 phong t\u1ecfa t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n\n\n\n<p>V\u00ec sao kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u1eabn b\u1ecb ph\u1ea1t thu\u1ebf? TLSFirm s\u1ebd ch\u1ec9 r\u00f5 nh\u1eefng sai l\u1ea7m nhi\u1ec1u ng\u01b0\u1eddi m\u1eafc ph\u1ea3i v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u00fang.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. Kh\u00f4ng ph\u00e1t sinh nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u201ctr\u1eafng\u201d<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, <strong>doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u00fang h\u1ea1n<\/strong>, g\u1ecdi l\u00e0 \u201ct\u1edd khai tr\u1eafng\u201d.<\/p>\n\n\n\n<p>N\u1ebfu kh\u00f4ng n\u1ed9p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ecb ph\u1ea1t 2\u20138 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n vi ph\u1ea1m<\/li>\n\n\n\n<li>3 k\u1ef3 li\u00ean ti\u1ebfp kh\u00f4ng n\u1ed9p \u2192 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> \u00e1p d\u1ee5ng cho thu\u1ebf GTGT, TNCN, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\u2026 d\u00f9 kh\u00f4ng ph\u00e1t sinh v\u1eabn ph\u1ea3i k\u00ea khai!<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. T\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o h\u1ee3p l\u1ec7 \u2192 v\u1eabn b\u1ecb truy thu<\/h2>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p \u201ct\u1ea1m ng\u1eebng\u201d tr\u00ean gi\u1ea5y t\u1edd n\u1ed9i b\u1ed9, nh\u01b0ng kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o l\u00ean c\u01a1 quan thu\u1ebf \u0111\u00fang m\u1eabu (M\u1eabu 200\/TCNH ho\u1eb7c 24\/\u0110K-TCT).<\/p>\n\n\n\n<p>\u2192 H\u1ec7 th\u1ed1ng thu\u1ebf v\u1eabn ghi nh\u1eadn c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng \u2192 n\u1ebfu kh\u00f4ng khai b\u00e1o = vi ph\u1ea1m.<\/p>\n\n\n\n<p><strong>K\u1ebft qu\u1ea3:<\/strong> B\u1ecb truy thu thu\u1ebf m\u00f4n b\u00e0i, ph\u1ea1t ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9 kh\u00f4ng c\u00f3 doanh thu<\/h2>\n\n\n\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng: \u201cKh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u2192 kh\u00f4ng c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d. Nh\u01b0ng theo Lu\u1eadt K\u1ebf to\u00e1n, <strong>m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/strong>.<\/p>\n\n\n\n<p>\u2192 N\u1ebfu kh\u00f4ng n\u1ed9p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 5\u201315 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Kh\u00f4ng th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<\/ul>\n\n\n\n<p><em>G\u1ee3i \u00fd:<\/em> TLSFirm h\u1ed7 tr\u1ee3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i gi\u1ea3n cho doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Sai l\u1ea7m trong k\u00ea khai khi\u1ebfn b\u1ecb nghi \u201ctr\u1ed1n thu\u1ebf\u201d<\/h2>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p k\u00ea khai \u201c0\u201d \u0111\u1ed3ng nh\u01b0ng c\u00f3 ph\u00e1t sinh chuy\u1ec3n kho\u1ea3n, h\u00f3a \u0111\u01a1n ho\u1eb7c giao d\u1ecbch \u0111\u1ea7u ra \u2192 h\u1ec7 th\u1ed1ng thu\u1ebf s\u1ebd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ra th\u00f4ng b\u00e1o nghi ng\u1edd tr\u1ed1n thu\u1ebf<\/li>\n\n\n\n<li>\u0110\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t<\/li>\n\n\n\n<li>Truy thu thu\u1ebf + ph\u1ea1t 1\u20133 l\u1ea7n s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00ec v\u1eady:<\/strong> ch\u1ec9 n\u00ean k\u00ea khai \u201ctr\u1eafng\u201d khi th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 ph\u00e1t sinh \u2013 c\u00f2n n\u1ebfu c\u00f3 d\u00f9 nh\u1ecf \u2192 ph\u1ea3i k\u00ea khai \u0111\u00fang.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. B\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf do kh\u00f4ng theo d\u00f5i tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd<\/h2>\n\n\n\n<p>R\u1ea5t nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft c\u00f4ng ty m\u00ecnh \u0111\u00e3 b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u1eafn c\u1edd \u201ckh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd\u201d<\/li>\n\n\n\n<li>C\u1ea3nh b\u00e1o n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n<\/li>\n\n\n\n<li>Chuy\u1ec3n tr\u1ea1ng th\u00e1i \u201ct\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng h\u1ee3p l\u1ec7\u201d<\/li>\n<\/ul>\n\n\n\n<p>\u2192 H\u1ec7 th\u1ed1ng thu\u1ebf t\u1ef1 \u0111\u1ed9ng kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 g\u1eedi th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p><em>TLSFirm ki\u1ec3m tra mi\u1ec5n ph\u00ed tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf cho kh\u00e1ch h\u00e0ng qua h\u1ec7 th\u1ed1ng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd n\u1ebfu doanh nghi\u1ec7p \u201ckh\u00f4ng ho\u1ea1t \u0111\u1ed9ng\u201d nh\u01b0ng \u0111ang b\u1ecb truy thu<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 b\u00e1o c\u00e1o, t\u1edd khai thu\u1ebf c\u00f2n thi\u1ebfu<\/li>\n\n\n\n<li>N\u1ed9p t\u1edd khai tr\u1eafng v\u00e0 c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n)<\/li>\n\n\n\n<li>L\u00e0m h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng h\u1ee3p l\u1ec7 (n\u1ebfu mu\u1ed1n ng\u1eebng ti\u1ebfp)<\/li>\n\n\n\n<li>L\u1eadp l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c n\u0103m ch\u01b0a n\u1ed9p<\/li>\n<\/ul>\n\n\n\n<p><strong>TLSFirm h\u1ed7 tr\u1ee3:<\/strong> T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed + X\u1eed l\u00fd tr\u1ecdn g\u00f3i v\u1edbi th\u1eddi gian ch\u1ec9 3\u20135 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\"><strong>G\u1eedi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 TLSFirm ki\u1ec3m tra t\u00ecnh tr\u1ea1ng thu\u1ebf v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd<\/strong><\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p><strong>Kh\u00f4ng c\u00f3 doanh thu \u2260 kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf!<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t, c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c truy thu kh\u00f4ng \u0111\u00e1ng c\u00f3, h\u00e3y k\u00ea khai v\u00e0 n\u1ed9p \u0111\u00fang th\u1ee7 t\u1ee5c \u2013 d\u00f9 doanh nghi\u1ec7p b\u1ea1n \u0111ang \u201cngh\u1ec9\u201d hay kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<p><strong>TLSFirm<\/strong> s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea1n y\u00ean t\u00e2m trong m\u1ecdi tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng \u2013 k\u1ec3 c\u1ea3 khi kh\u00f4ng c\u00f3 doanh thu.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho r\u1eb1ng: \u201cKh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf\u201d. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb: V\u00ec sao kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u1eabn b\u1ecb ph\u1ea1t thu\u1ebf? TLSFirm s\u1ebd ch\u1ec9 r\u00f5 nh\u1eefng sai l\u1ea7m nhi\u1ec1u &#8230; <a title=\"Kh\u00f4ng c\u00f3 doanh thu \u2013 v\u1eabn b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t! Doanh nghi\u1ec7p c\u1ea7n khai \u0111\u00fang c\u00e1ch\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/khong-co-doanh-thu-van-bi-truy-thu-thue\/\" aria-label=\"Read more about Kh\u00f4ng c\u00f3 doanh thu \u2013 v\u1eabn b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t! Doanh nghi\u1ec7p c\u1ea7n khai \u0111\u00fang c\u00e1ch\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":1405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"Kh\u00f4ng c\u00f3 doanh thu \u2013 v\u1eabn b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t n\u1ebfu k\u00ea khai sai | TLSFirm","description":"Doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf n\u1ebfu kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n. TLSFirm t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p an to\u00e0n \u2013 \u0111\u00fang lu\u1eadt."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-1069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho r\u1eb1ng: \u201cKh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf\u201d. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb: V\u00ec sao kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng v\u1eabn b\u1ecb ph\u1ea1t thu\u1ebf? TLSFirm s\u1ebd ch\u1ec9 r\u00f5 nh\u1eefng sai l\u1ea7m nhi\u1ec1u&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=1069"}],"version-history":[{"count":2,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1069\/revisions"}],"predecessor-version":[{"id":1135,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1069\/revisions\/1135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=1069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=1069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=1069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}