{"id":994,"date":"2025-06-18T17:49:45","date_gmt":"2025-06-18T10:49:45","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=994"},"modified":"2025-07-15T17:39:19","modified_gmt":"2025-07-15T10:39:19","slug":"loi-ke-toan-bi-cuong-che-ma-so-thue","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/rui-ro-phap-ly-va-sai-pham-hanh-chinh-cate\/loi-ke-toan-bi-cuong-che-ma-so-thue\/","title":{"rendered":"Top 5 l\u1ed7i k\u1ebf to\u00e1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf \u2013 Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft s\u1edbm!"},"content":{"rendered":"<p>Kh\u00f4ng \u00edt doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 l\u1ed7i t\u01b0\u1edfng nh\u01b0 nh\u1ecf c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. H\u1eadu qu\u1ea3 l\u00e0 doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng th\u1ec3 n\u1ed9p t\u1edd khai, xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c thay \u0111\u1ed5i, gi\u1ea3i th\u1ec3<\/li>\n\n\n\n<li>M\u1ea5t uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 r\u1ee7i ro b\u1ecb thanh tra<\/li>\n<\/ul>\n\n\n\n<p>H\u00e3y c\u00f9ng TLSFirm \u0111i\u1ec3m danh 5 l\u1ed7i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf \u2013 v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh ch\u00fang.<\/p>\n\n\n\n<p><strong>1\/ Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf theo qu\u00fd ho\u1eb7c th\u00e1ng:<\/strong><\/p>\n\n\n\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n \u201cqu\u00ean\u201d n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong 2\u20133 k\u1ef3 li\u00ean ti\u1ebfp.<\/p>\n\n\n\n<p>H\u1ec7 qu\u1ea3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 s\u1ed1 thu\u1ebf b\u1ecb t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u1ee7i ro cao<\/li>\n<\/ul>\n\n\n\n<p><em>L\u01b0u \u00fd:<\/em> K\u1ec3 c\u1ea3 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ph\u00e1t sinh, v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u201ctr\u1ed1ng\u201d.<\/p>\n\n\n\n<p><strong>2\/ Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/strong><\/p>\n\n\n\n<p>Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m. N\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t t\u1eeb 5\u201315 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c nh\u1eadn ho\u1ea1t \u0111\u1ed9ng<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf sau 2\u20133 n\u0103m li\u00ean t\u1ee5c<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, kh\u00f4ng n\u1ed9p BCTC c\u0169ng khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng vay v\u1ed1n, tham gia th\u1ea7u ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1edbn.<\/p>\n\n\n\n<p><strong>3\/ Kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang h\u1ea1n:<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian k\u00ea khai, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1eadm n\u1ed9p thu\u1ebf. Khi k\u1ebf to\u00e1n kh\u00f4ng theo d\u00f5i h\u1ea1n n\u1ed9p, s\u1ed1 ti\u1ec1n n\u1ee3 qu\u00e1 90 ng\u00e0y s\u1ebd b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh l\u00e3i ph\u1ea1t ch\u1eadm n\u1ed9p<\/li>\n\n\n\n<li>Th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf g\u1eedi \u0111\u1ebfn ng\u00e2n h\u00e0ng<\/li>\n\n\n\n<li>Kh\u00f3a to\u00e0n b\u1ed9 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n\n\n\n<p><strong>4\/ K\u00ea khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u2013 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp:<\/strong><\/p>\n\n\n\n<p>K\u1ebf to\u00e1n khai sai s\u1ed1 li\u1ec7u \u0111\u1ea7u ra\/\u0111\u1ea7u v\u00e0o, thu\u1ebf su\u1ea5t\u2026 d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu, ho\u1eb7c tr\u1ed1n thu\u1ebf. N\u1ebfu kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang h\u1ea1n, s\u1ebd b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Truy thu thu\u1ebf v\u00e0 ph\u1ea1t 1\u20133 l\u1ea7n s\u1ed1 ti\u1ec1n thi\u1ebfu<\/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>C\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n v\u00e0 kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Sai nh\u1ecf m\u00e0 kh\u00f4ng s\u1eeda \u0111\u00fang l\u00fac = m\u1ea5t l\u1edbn.<\/p>\n\n\n\n<p><strong>5\/ Kh\u00f4ng x\u1eed l\u00fd c\u1ea3nh b\u00e1o \u201cKh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd\u201d.<\/strong><\/p>\n\n\n\n<p>K\u1ebf to\u00e1n kh\u00f4ng ki\u1ec3m tra th\u00f4ng tin ph\u00e1p l\u00fd \u0111\u1ecbnh k\u1ef3 n\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t hi\u1ec7n tr\u1ea1ng th\u00e1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf g\u1eedi th\u01b0 kh\u00f4ng ai nh\u1eadn<\/li>\n\n\n\n<li>B\u1ecb g\u1eafn c\u1edd tr\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng c\u1ee5c Thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p><em>H\u1ec7 qu\u1ea3:<\/em> b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf trong 60 ng\u00e0y n\u1ebfu kh\u00f4ng x\u1eed l\u00fd.<\/p>\n\n\n\n<p><strong>Gi\u1ea3i ph\u00e1p ph\u00f2ng tr\u00e1nh c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf t\u1eeb l\u1ed7i k\u1ebf to\u00e1n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n d\u00f9 kh\u00f4ng ph\u00e1t sinh<\/li>\n\n\n\n<li>Theo d\u00f5i h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 nh\u1eafc l\u1ecbch thanh to\u00e1n<\/li>\n\n\n\n<li>\u0110\u1ecbnh k\u1ef3 ki\u1ec3m tra tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd tr\u00ean C\u1ed5ng th\u00f4ng tin thu\u1ebf<\/li>\n\n\n\n<li>Li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb ph\u00e1p l\u00fd chuy\u00ean nghi\u1ec7p n\u1ebfu c\u00f3 c\u1ea3nh b\u00e1o<\/li>\n<\/ul>\n\n\n\n<p><strong>TLSFirm h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u1eed l\u00fd m\u00e3 s\u1ed1 thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 g\u1ee1 c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf trong 48h<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n x\u1eed l\u00fd n\u1ee3 thu\u1ebf, truy thu, ch\u1eadm n\u1ed9p<\/li>\n\n\n\n<li>L\u00e0m h\u1ed3 s\u01a1 kh\u00f4i ph\u1ee5c tr\u1ea1ng th\u00e1i \u201c\u0111ang ho\u1ea1t \u0111\u1ed9ng\u201d<\/li>\n\n\n\n<li>\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7<\/li>\n<\/ul>\n\n\n\n<p><strong><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">G\u1eedi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u1ea1n \u0111\u1ec3 TLSFirm ki\u1ec3m tra mi\u1ec5n ph\u00ed v\u00e0 x\u1eed l\u00fd nhanh<\/a><\/strong><\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng ph\u1ea3i v\u00ec tr\u1ed1n thu\u1ebf, m\u00e0 \u0111\u01a1n gi\u1ea3n l\u00e0 do <strong>l\u1ed7i k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh<\/strong> nh\u01b0 qu\u00ean n\u1ed9p t\u1edd khai, b\u00e1o c\u00e1o, ho\u1eb7c kh\u00f4ng ki\u1ec3m tra tr\u1ea1ng th\u00e1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n\n\n<p>\u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf g\u00e2y h\u1eadu qu\u1ea3 l\u1edbn. TLSFirm s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 b\u1ea1n ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, gi\u1eef cho doanh nghi\u1ec7p lu\u00f4n ho\u1ea1t \u0111\u1ed9ng an to\u00e0n v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng \u00edt doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 l\u1ed7i t\u01b0\u1edfng nh\u01b0 nh\u1ecf c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. H\u1eadu qu\u1ea3 l\u00e0 doanh nghi\u1ec7p: H\u00e3y c\u00f9ng TLSFirm \u0111i\u1ec3m danh 5 l\u1ed7i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh &#8230; <a title=\"Top 5 l\u1ed7i k\u1ebf to\u00e1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf \u2013 Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft s\u1edbm!\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/rui-ro-phap-ly-va-sai-pham-hanh-chinh-cate\/loi-ke-toan-bi-cuong-che-ma-so-thue\/\" aria-label=\"Read more about Top 5 l\u1ed7i k\u1ebf to\u00e1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf \u2013 Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft s\u1edbm!\">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":"Top 5 l\u1ed7i k\u1ebf to\u00e1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf | TLSFirm","description":"Kh\u00f4ng n\u1ed9p t\u1edd khai, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khai sai thu\u1ebf\u2026 l\u00e0 c\u00e1c l\u1ed7i k\u1ebf to\u00e1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf. TLSFirm h\u01b0\u1edbng d\u1eabn ph\u00f2ng tr\u00e1nh & x\u1eed l\u00fd hi\u1ec7u qu\u1ea3."},"footnotes":""},"categories":[76],"tags":[],"class_list":["post-994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rui-ro-phap-ly-va-sai-pham-hanh-chinh-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":"Kh\u00f4ng \u00edt doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 l\u1ed7i t\u01b0\u1edfng nh\u01b0 nh\u1ecf c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. H\u1eadu qu\u1ea3 l\u00e0 doanh nghi\u1ec7p: H\u00e3y c\u00f9ng TLSFirm \u0111i\u1ec3m danh 5 l\u1ed7i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/994","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=994"}],"version-history":[{"count":2,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/994\/revisions"}],"predecessor-version":[{"id":1764,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/994\/revisions\/1764"}],"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=994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}