{"id":225198,"date":"2019-06-14T11:12:00","date_gmt":"2019-06-14T04:12:00","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225198"},"modified":"2024-10-15T14:22:20","modified_gmt":"2024-10-15T07:22:20","slug":"khai-bo-sung-ho-so","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so\/","title":{"rendered":"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<p><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0Thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/span><\/strong><span style=\"font-family: arial, helvetica, sans-serif;\">\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\u00a0sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p\u00a0ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd th\u00ec khai b\u1ed5 sung h\u1ed3 s\u01a1 khai th\u00e1ng, qu\u00fd v\u00e0 t\u00ednh l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n<figure id=\"attachment_232053\" aria-describedby=\"caption-attachment-232053\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-232053\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan.jpg\" alt=\"H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"357\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-quyet-toan-nam-thue-thu-nhap-ca-nhan-300x179.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232053\" class=\"wp-caption-text\"><em>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so\/#Ho_so_khai_bo_sung_thue_thu_nhap_ca_nhan\" >H\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so\/#Thoi_han_nop_ho_so\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so\/#Dia_diem_nop_ho_so\" >\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so\/#Cac_truong_hop_DN_phai_khai_bo_sung_ho_so_khai_thue\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p DN ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_khai_bo_sung_thue_thu_nhap_ca_nhan\"><\/span>H\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">c\u1ea7n chu\u1ea9n b\u1ecb bao g\u1ed3m:<\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh\u00a0(theo m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dia_diem_nop_ho_so\"><\/span>\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\">V\u00ed d\u1ee5:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><em>N\u0103m 2016, C\u00f4ng ty c\u00f3 9 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng k\u1ebf to\u00e1n \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0ch\u1ec9 c\u00f3 8 ng\u01b0\u1eddi c\u1ee7a n\u0103m 2016\u00a0trong qu\u00fd 1\/2017, sang th\u00e1ng 10\/2017\u00a0K\u1ebf to\u00e1n m\u1edbi ph\u00e1t hi\u1ec7n ra th\u00ec k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh k\u00ea khai b\u1ed5 sung T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016 t\u1ea1i th\u00e1ng ph\u00e1t hi\u1ec7n l\u00e0 th\u00e1ng 10\/2017\u00a0tr\u01b0\u1edbc khi C\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 thanh ki\u1ec3m tra.<\/em><\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_DN_phai_khai_bo_sung_ho_so_khai_thue\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p DN ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232100\" aria-describedby=\"caption-attachment-232100\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232100\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-tncn2.jpg\" alt=\"khai bo sung ho so thue thu nhap ca nhan\" width=\"600\" height=\"374\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-tncn2.jpg 665w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-tncn2-300x187.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232100\" class=\"wp-caption-text\"><em>DN ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">g\u1ed3m:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec:<\/strong><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">G\u1eedi t\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau khi ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, thanh tra nh\u01b0ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>\u201d, \u0110\u1ec3 c\u00f3 th\u00f4ng tin th\u00eam v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf &#8211; K\u1ebf to\u00e1n vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i theo th\u00f4ng tin b\u00ean d\u01b0\u1edbi \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/span><\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0Thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\u00a0sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t. N\u1ebfu doanh nghi\u1ec7p\u00a0ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 [&#8230;]\n","protected":false},"author":1,"featured_media":232100,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225198"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=225198"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225198\/revisions"}],"predecessor-version":[{"id":234131,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225198\/revisions\/234131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232100"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}