﻿


{"id":20257,"date":"2025-06-16T13:39:58","date_gmt":"2025-06-16T06:39:58","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20257"},"modified":"2026-04-22T11:05:21","modified_gmt":"2026-04-22T04:05:21","slug":"chung-tu-da-lap-sai-thi-xu-ly-sai-sot-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/chung-tu-da-lap-sai-thi-xu-ly-sai-sot-nhu-the-nao\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai th\u00ec x\u1eed l\u00fd sai s\u00f3t nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai th\u00f4ng tin theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>Ph\u1ea1m vi \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean ph\u1ea7n m\u1ec1m MISA.<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/b><\/h3>\n<p>C\u0103n c\u1ee9 kho\u1ea3n <strong>22<\/strong>, \u0110i\u1ec1u <strong>1<\/strong>; kho\u1ea3n <strong>13<\/strong>, \u0110i\u1ec1u <strong>1<\/strong> Ngh\u1ecb \u0111\u1ecbnh <strong>70\/2025\/N\u0110-CP<\/strong>: T\u00f9y theo th\u00f4ng tin b\u1ecb sai, \u0111\u01a1n v\u1ecb s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd sai s\u00f3t theo quy \u0111\u1ecbnh:<\/p>\n<h4><b>2.1. Th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p <strong>t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/strong> (Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i,&#8230; c\u1ee7a Ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp\/\u0110\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp) chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/gui-thong-bao-giai-trinh-noi-dung-sai-sot-cho-nguoi-nhan-thu-nhap-khi-khong-phai-lap-lai-chung-tu-khau-tru-nhu-the-nao\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><b>2.2. Gi\u1ea3i tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p <strong>theo th\u00f4ng b\u00e1o c\u1ee7a C\u01a1 quan thu\u1ebf<\/strong> (Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i,&#8230;c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp\/\u0110\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp) chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-giai-trinh-chung-tu-da-lap-sai-sai-ten-dia-chi-so-dien-thoai-cua-nguoi-nhan-thu-nhap-theo-thong-bao-cua-co-quan-thue\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><b>2.3. \u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p (Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n) chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><b>2.4. Thay th\u1ebf ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p (Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n) chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thay-the-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><b>2.5. Sai ch\u1ec9 ti\u00eau [15] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp<\/b><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn L\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf HO\u1eb6C \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb, xem chi ti\u1ebft <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thay th\u1ebf ch\u1ee9ng t\u1eeb, xem <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thay-the-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai th\u00f4ng tin theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng. Ph\u1ea1m vi \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean&#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-20257","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20257","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=20257"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20257\/revisions"}],"predecessor-version":[{"id":24141,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20257\/revisions\/24141"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20257"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20257"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}