{"id":996,"date":"2025-06-18T17:51:36","date_gmt":"2025-06-18T10:51:36","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=996"},"modified":"2025-07-15T17:55:43","modified_gmt":"2025-07-15T10:55:43","slug":"tam-ngung-van-bi-truy-thu-thue","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/tam-ngung-van-bi-truy-thu-thue\/","title":{"rendered":"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng nh\u01b0ng v\u1eabn b\u1ecb truy thu thu\u1ebf \u2013 V\u00ec sao l\u1ea1i nh\u01b0 v\u1eady?"},"content":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng r\u1eb1ng sau khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh th\u00ec s\u1ebd kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c b\u00e1o c\u00e1o. Nh\u01b0ng th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt c\u00f4ng ty \u0111\u00e3 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>Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/li>\n\n\n\n<li>B\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf d\u00f9 \u0111ang &#8220;t\u1ea1m ng\u1eebng h\u1ee3p ph\u00e1p&#8221;<\/li>\n<\/ul>\n\n\n\n<p>V\u1eady \u0111\u00e2u l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn doanh nghi\u1ec7p v\u1eabn b\u1ecb truy thu thu\u1ebf d\u00f9 \u0111\u00e3 t\u1ea1m ng\u1eebng? TLSFirm s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<p><strong>1\/ T\u1ea1m ng\u1eebng nh\u01b0ng kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c ph\u00e1p lu\u1eadt:<\/strong><\/p>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec3u sai ho\u1eb7c l\u00e0m thi\u1ebfu c\u00e1c b\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng. M\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 n\u1ed9p \u0111\u01a1n l\u00ean S\u1edf KH\u0110T m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf<\/li>\n\n\n\n<li>T\u1ea1m ng\u1eebng nh\u01b0ng v\u1eabn ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh, xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>Kh\u00f4ng n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 t\u1edd khai, b\u00e1o c\u00e1o tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m t\u1ea1m ng\u1eebng<\/li>\n<\/ul>\n\n\n\n<p><em>K\u1ebft qu\u1ea3:<\/em> C\u01a1 quan thu\u1ebf v\u1eabn t\u00ednh ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian &#8220;t\u1ea1m ng\u1eebng&#8221;, d\u1eabn \u0111\u1ebfn truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/p>\n\n\n\n<p><strong>2\/ Kh\u00f4ng n\u1ed9p t\u1edd khai thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng:<\/strong><\/p>\n\n\n\n<p>Lu\u1eadt quy \u0111\u1ecbnh: n\u1ebfu <strong>doanh nghi\u1ec7p t\u1ea1m ng\u1eebng h\u1ee3p ph\u00e1p<\/strong>, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1edd khai.<\/p>\n\n\n\n<p>Nh\u01b0ng n\u1ebfu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng th\u00f4ng b\u00e1o \u0111\u00fang m\u1eabu (m\u1eabu 200\/TCNH)<\/li>\n\n\n\n<li>T\u1ea1m ng\u1eebng nh\u01b0ng c\u01a1 quan thu\u1ebf ch\u01b0a ph\u00ea duy\u1ec7t<\/li>\n<\/ul>\n\n\n\n<p>\u2192 h\u1ec7 th\u1ed1ng v\u1eabn y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p t\u1edd khai \u2192 n\u1ebfu kh\u00f4ng n\u1ed9p = b\u1ecb t\u00ednh vi ph\u1ea1m + c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n\n\n\n<p><strong>3\/ C\u00f3 ph\u00e1t sinh giao d\u1ecbch nh\u01b0ng kh\u00f4ng k\u00ea khai:<\/strong><\/p>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p \u201ct\u1ea1m ng\u1eebng tr\u00ean gi\u1ea5y\u201d nh\u01b0ng v\u1eabn c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chuy\u1ec3n kho\u1ea3n n\u1ed9i b\u1ed9<\/li>\n\n\n\n<li>Xu\u1ea5t h\u00f3a \u0111\u01a1n cho h\u1ee3p \u0111\u1ed3ng c\u0169<\/li>\n\n\n\n<li>Tr\u1ea3 l\u01b0\u01a1ng ho\u1eb7c chi c\u00e1c kho\u1ea3n chi ph\u00ed<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Nh\u1eefng kho\u1ea3n n\u00e0y v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf truy c\u1ee9u v\u00e0 y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf t\u01b0\u01a1ng \u1ee9ng (GTGT, TNDN, TNCN), k\u00e8m ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n<p><strong>4\/ Kh\u00f4ng n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u0103m t\u1ea1m ng\u1eebng:<\/strong><\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh, n\u1ebfu doanh nghi\u1ec7p n\u1ed9p th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng tr\u01b0\u1edbc ng\u00e0y 30\/01 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u00f3.<\/p>\n\n\n\n<p>N\u1ebfu n\u1ed9p mu\u1ed9n h\u01a1n, d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn t\u1ea1m ng\u1eebng, v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u2192 n\u1ebfu kh\u00f4ng n\u1ed9p = b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n<p><strong>5. B\u1ecb ki\u1ec3m tra sau t\u1ea1m ng\u1eebng v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t c\u0169:<\/strong><\/p>\n\n\n\n<p>C\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf <strong>sau khi t\u1ea1m ng\u1eebng<\/strong>, \u0111\u1eb7c bi\u1ec7t khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3<\/li>\n\n\n\n<li>T\u1eebng c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn<\/li>\n\n\n\n<li>N\u1eb1m trong danh s\u00e1ch ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3<\/li>\n<\/ul>\n\n\n\n<p>C\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t h\u1ed3 s\u01a1 2\u20133 n\u0103m tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 ph\u00e1t hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00ea khai sai thu\u1ebf su\u1ea5t<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb GTGT kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/li>\n\n\n\n<li>Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Truy thu v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh d\u00f9 c\u00f4ng ty \u0111\u00e3 d\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>L\u00e0m sao \u0111\u1ec3 t\u1ea1m ng\u1eebng h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng b\u1ecb truy thu?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng cho c\u1ea3 S\u1edf KH\u0110T v\u00e0 c\u01a1 quan thu\u1ebf<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n trong th\u1eddi gian t\u1ea1m ng\u1eebng<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t v\u00e0 n\u1ed9p \u0111\u1ee7 to\u00e0n b\u1ed9 t\u1edd khai, thu\u1ebf c\u00f2n t\u1ed3n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u1eebng<\/li>\n\n\n\n<li>G\u1eedi c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/li>\n<\/ul>\n\n\n\n<p>\u2192 TLSFirm h\u1ed7 tr\u1ee3 so\u1ea1n v\u00e0 n\u1ed9p tr\u1ecdn g\u00f3i h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng h\u1ee3p l\u1ec7<\/p>\n\n\n\n<p><strong>TLSFirm h\u1ed7 tr\u1ee3 x\u1eed l\u00fd truy thu v\u00e0 g\u1ee1 c\u01b0\u1ee1ng ch\u1ebf sau t\u1ea1m ng\u1eebng<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra tr\u1ea1ng th\u00e1i thu\u1ebf doanh nghi\u1ec7p (c\u00f2n n\u1ee3, c\u1ea3nh b\u00e1o?)<\/li>\n\n\n\n<li>So\u1ea1n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh truy thu, xin mi\u1ec5n\/gi\u1ea3m ph\u1ea1t<\/li>\n\n\n\n<li>G\u1ee1 c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u2013 thu\u1ebf tr\u01b0\u1edbc gi\u1ea3i th\u1ec3 (n\u1ebfu c\u1ea7n)<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">G\u1eedi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 TLSFirm ki\u1ec3m tra mi\u1ec5n ph\u00ed v\u00e0 t\u01b0 v\u1ea5n g\u1ee1 r\u1ee7i ro<\/a><\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>T\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 &#8220;mi\u1ec5n thu\u1ebf&#8221;. N\u1ebfu l\u00e0m kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c, v\u1eabn ph\u00e1t sinh giao d\u1ecbch, ho\u1eb7c qu\u00ean ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 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 vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/li>\n\n\n\n<li>B\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c t\u1eeb ch\u1ed1i gi\u1ea3i th\u1ec3<\/li>\n<\/ul>\n\n\n\n<p>H\u00e3y \u0111\u1ec3 \u0111\u1ed9i ng\u0169 ph\u00e1p l\u00fd \u2013 k\u1ebf to\u00e1n chuy\u00ean s\u00e2u c\u1ee7a TLSFirm \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 b\u1ea1n t\u1ea1m ng\u1eebng h\u1ee3p ph\u00e1p, an to\u00e0n v\u00e0 kh\u00f4ng b\u1ecb truy c\u1ee9u v\u1ec1 sau.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng r\u1eb1ng sau khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh th\u00ec s\u1ebd kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c b\u00e1o c\u00e1o. Nh\u01b0ng th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt c\u00f4ng ty \u0111\u00e3 b\u1ecb: V\u1eady \u0111\u00e2u l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn doanh nghi\u1ec7p v\u1eabn b\u1ecb truy thu thu\u1ebf d\u00f9 \u0111\u00e3 t\u1ea1m ng\u1eebng? TLSFirm s\u1ebd ph\u00e2n t\u00edch chi &#8230; <a title=\"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng nh\u01b0ng v\u1eabn b\u1ecb truy thu thu\u1ebf \u2013 V\u00ec sao l\u1ea1i nh\u01b0 v\u1eady?\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/tam-ngung-van-bi-truy-thu-thue\/\" aria-label=\"Read more about Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng nh\u01b0ng v\u1eabn b\u1ecb truy thu thu\u1ebf \u2013 V\u00ec sao l\u1ea1i nh\u01b0 v\u1eady?\">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":"Doanh nghi\u1ec7p t\u1ea1m ng\u1eebng v\u1eabn b\u1ecb truy thu thu\u1ebf \u2013 L\u00fd do v\u00e0 c\u00e1ch x\u1eed l\u00fd | TLSFirm","description":"T\u1ea1m ng\u1eebng kinh doanh kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c, v\u1eabn ph\u00e1t sinh giao d\u1ecbch, ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf. TLSFirm t\u01b0 v\u1ea5n x\u1eed l\u00fd an to\u00e0n."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-996","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 t\u01b0\u1edfng r\u1eb1ng sau khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh th\u00ec s\u1ebd kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c b\u00e1o c\u00e1o. Nh\u01b0ng th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt c\u00f4ng ty \u0111\u00e3 b\u1ecb: V\u1eady \u0111\u00e2u l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn doanh nghi\u1ec7p v\u1eabn b\u1ecb truy thu thu\u1ebf d\u00f9 \u0111\u00e3 t\u1ea1m ng\u1eebng? TLSFirm s\u1ebd ph\u00e2n t\u00edch chi&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/996","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=996"}],"version-history":[{"count":2,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/996\/revisions"}],"predecessor-version":[{"id":1767,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/996\/revisions\/1767"}],"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=996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}