{"id":16308,"date":"2022-12-27T16:20:08","date_gmt":"2022-12-27T09:20:08","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16308"},"modified":"2026-08-05T16:15:37","modified_gmt":"2026-08-05T09:15:37","slug":"thay-doi-quy-tac-lap-to-khai-lan-dau-va-bo-sung-cung-ky-ke-khai-can-cu-theo-ket-qua-thong-bao-cua-co-quan-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thay-doi-quy-tac-lap-to-khai-lan-dau-va-bo-sung-cung-ky-ke-khai-can-cu-theo-ket-qua-thong-bao-cua-co-quan-thue\/","title":{"rendered":"Thay \u0111\u1ed5i quy t\u1eafc l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 b\u1ed5 sung c\u00f9ng k\u1ef3 k\u00ea khai c\u0103n c\u1ee9 theo k\u1ebft qu\u1ea3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan Thu\u1ebf"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng v\u1ec1 quy \u0111\u1ecbnh m\u1edbi trong ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung khi t\u1edd khai tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 tr\u1ea1ng th\u00e1i kh\u00f4ng th\u00e0nh c\u00f4ng.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n thay \u0111\u1ed5i quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>Chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i trong AMIS Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi danh s\u00e1ch t\u1edd khai c\u00f3 tr\u1ea1ng th\u00e1i Kh\u00f4ng ti\u1ebfp nh\u1eadn, T\u1eeb ch\u1ed1i ho\u1eb7c Th\u1ea5t b\u1ea1i.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> Ng\u01b0\u1eddi d\u00f9ng qu\u1ea3n l\u00fd thu\u1ebf, k\u1ebf to\u00e1n vi\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN.<\/p>\n<h3><b>2. Nguy\u00ean nh\u00e2n thay \u0111\u1ed5i<\/b><\/h3>\n<p>Quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Thu\u1ebf: T\u1edd khai l\u1ea7n \u0111\u1ea7u ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u00e0nh c\u00f4ng (ho\u1eb7c th\u1ea5t b\u1ea1i\/h\u1ee7y) khi c\u01a1 quan Thu\u1ebf \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 x\u1eed l\u00fd xong. Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0ng ch\u01b0a g\u1eedi \u0111i, ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn, ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u1eb7c ch\u01b0a b\u1ecb h\u1ee7y th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/p>\n<h3><b>3. Thay \u0111\u1ed5i c\u1ee7a AMIS Thu\u1ebf TNCN<\/b><\/h3>\n<p>\u0110\u1ed1i v\u1edbi danh s\u00e1ch t\u1edd khai (bao g\u1ed3m: Khai thu\u1ebf theo k\u1ef3, Quy\u1ebft to\u00e1n thu\u1ebf) \u0111ang c\u00f3 t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f9ng k\u1ef3 v\u1edbi c\u00e1c tr\u1ea1ng th\u00e1i <strong>Kh\u00f4ng ti\u1ebfp nh\u1eadn<\/strong>, <strong>T\u1eeb ch\u1ed1i<\/strong> ho\u1eb7c <strong>Th\u1ea5t b\u1ea1i<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i sau:<\/p>\n<ul>\n<li>Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f9ng k\u1ef3.<\/li>\n<li>Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai b\u1ed5 sung c\u00f9ng k\u1ef3, c\u00f9ng s\u1ed1 l\u1ea7n v\u1edbi t\u1edd khai g\u1ed1c.<\/li>\n<\/ul>\n<h3><b>4. C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan<\/b><\/h3>\n<ul>\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/ke-khai-thue-theo-ky\/\" target=\"_blank\" rel=\"noopener\">1. Khai thu\u1ebf theo k\u1ef3<\/a><\/li>\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">2. Quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng v\u1ec1 quy \u0111\u1ecbnh m\u1edbi trong ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung khi t\u1edd khai tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 tr\u1ea1ng th\u00e1i kh\u00f4ng th\u00e0nh c\u00f4ng. N\u1ed9i dung: Gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-16308","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=16308"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16308\/revisions"}],"predecessor-version":[{"id":25977,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16308\/revisions\/25977"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16308"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16308"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}