{"id":20257,"date":"2025-06-16T13:39:58","date_gmt":"2025-06-16T06:39:58","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=20257"},"modified":"2026-05-04T11:52:23","modified_gmt":"2026-05-04T04:52:23","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":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/b> 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.
\nN\u1ed9i dung:<\/b>
\n– C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t th\u01b0\u1eddng g\u1eb7p tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed
\n– Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i sai s\u00f3t
\n– H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p l\u00fd<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> 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<\/div><\/div>\n

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2. H\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/b><\/h3>\n

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2.1. Th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n

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\nTr\u01b0\u1eddng h\u1ee3p t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/strong> (sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i,… 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 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n
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2.2. Gi\u1ea3i tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n

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\nTr\u01b0\u1eddng h\u1ee3p 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,… 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 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n
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2.3. \u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n

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\nTr\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 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n
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2.4. Thay th\u1ebf ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/b><\/h4>\n

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\nTr\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 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n
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2.5. Sai ch\u1ec9 ti\u00eau 15 Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp<\/b><\/h4>\n

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\nTr\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