{"id":13634,"date":"2026-09-14T19:56:42","date_gmt":"2026-09-14T12:56:42","guid":{"rendered":"https:\/\/arito.vn\/?p=13634"},"modified":"2026-09-30T13:53:18","modified_gmt":"2026-09-30T06:53:18","slug":"thoi-han-nop-mau-04-ss-hddt-la-khi-nao","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thoi-han-nop-mau-04-ss-hddt-la-khi-nao\/","title":{"rendered":"M\u1eabu 04\/SS-H\u0110\u0110T: khi n\u00e0o ph\u1ea3i g\u1eedi, th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c ph\u1ea1t"},"content":{"rendered":"

Kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n sai n\u00e0o c\u0169ng c\u1ea7n g\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T. T\u1eeb 01\/7\/2026 ph\u1ea1m vi ph\u1ea3i g\u1eedi \u0111\u00e3 h\u1eb9p l\u1ea1i, v\u00e0 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua.<\/p>\n

B\u00e0i vi\u1ebft ph\u00e2n lo\u1ea1i r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u1ea7n g\u1eedi, tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng, v\u00e0 th\u1eddi h\u1ea1n.<\/p>\n

M\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 m\u1eabu Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/strong>, do ng\u01b0\u1eddi b\u00e1n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00f4ng b\u00e1o.<\/p>\n

C\u0103n c\u1ee9 hi\u1ec7n h\u00e0nh:<\/strong> m\u1eabu 04\/SS-H\u0110\u0110T \u0111\u01b0\u1ee3c ban h\u00e0nh theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/strong>.<\/p>\n

Th\u00f4ng t\u01b0 78\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9.<\/p>\n

\"\"<\/p>\n

Ba lu\u1ed3ng x\u1eed l\u00fd sai s\u00f3t, ch\u1ec9 m\u1ed9t lu\u1ed3ng c\u1ea7n m\u1eabu 04\/SS<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u1ea3n c\u0169 ch\u01b0a t\u00e1ch r\u00f5.<\/p>\n\n\n\n\n\n\n\n\n
Lo\u1ea1i sai s\u00f3t<\/td>\nC\u00e1ch x\u1eed l\u00fd<\/td>\nC\u00f3 c\u1ea7n m\u1eabu 04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n<\/thead>\n
Sai t\u00ean ng\u01b0\u1eddi mua, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef<\/strong> ho\u1eb7c th\u00f4ng tin kh\u00e1c kh\u00f4ng \u1ea3nh h\u01b0\u1edfng<\/strong> m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n thanh to\u00e1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, n\u1ed9i dung h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/td>\nCh\u1ec9 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua.<\/strong> Kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi<\/td>\nKh\u00f4ng<\/strong>, theo quy \u0111\u1ecbnh t\u1eeb 01\/7\/2026<\/td>\n<\/tr>\n
Sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a<\/strong><\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> or h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/td>\nT\u00f9y tr\u01b0\u1eddng h\u1ee3p, c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 91\/2026<\/td>\n<\/tr>\n
Sai m\u00e3 s\u1ed1 thu\u1ebf<\/strong> c\u1ee7a ng\u01b0\u1eddi mua<\/td>\nX\u1eed l\u00fd theo h\u01b0\u1edbng l\u1eadp l\u1ea1i<\/td>\nT\u00f9y tr\u01b0\u1eddng h\u1ee3p, c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 91\/2026<\/td>\n<\/tr>\n
C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 ra th\u00f4ng b\u00e1o r\u00e0 so\u00e1t<\/td>\nX\u1eed l\u00fd theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\nC\u00f3<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t:<\/strong> nh\u00f3m \u0111\u1ea7u ti\u00ean tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf. T\u1eeb 01\/7\/2026 ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua.<\/p>\n

V\u1edbi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh nhi\u1ec1u h\u00f3a \u0111\u01a1n, sai \u0111\u1ecba ch\u1ec9 v\u00e0 sai t\u00ean ng\u01b0\u1eddi mua l\u00e0 nh\u00f3m sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t, n\u00ean thay \u0111\u1ed5i n\u00e0y gi\u1ea3m \u0111\u01b0\u1ee3c \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.<\/p>\n

Ng\u01b0\u1eddi duy\u1ec7t b\u00e0i c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh v\u0103n<\/strong> \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i g\u1eedi 04\/SS-H\u0110\u0110T theo Th\u00f4ng t\u01b0 91\/2026, v\u00ec \u0111\u00e2y l\u00e0 n\u1ed9i dung ng\u01b0\u1eddi \u0111\u1ecdc d\u00f9ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 ph\u1ea3i n\u1ed9p hay kh\u00f4ng.<\/p>\n

Th\u1eddi h\u1ea1n g\u1eedi<\/h2>\n\n\n\n\n\n\n
T\u00ecnh hu\u1ed1ng<\/td>\nTh\u1eddi h\u1ea1n<\/td>\n<\/tr>\n<\/thead>\n
Ng\u01b0\u1eddi b\u00e1n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/strong><\/td>\nG\u1eedi tr\u01b0\u1edbc th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf (c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 91\/2026 xem quy \u0111\u1ecbnh n\u00e0y c\u00f2n gi\u1eef nguy\u00ean kh\u00f4ng)<\/em><\/td>\n<\/tr>\n
C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 ra th\u00f4ng b\u00e1o<\/strong><\/td>\nTheo th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 theo c\u01a1 ch\u1ebf tr\u00ean<\/h3>\n

Doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n th\u00e1ng 8\/2026, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh trong th\u00e1ng 9\/2026.<\/p>\n\n\n\n\n\n\n
K\u1ef3 khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/td>\nTh\u1eddi h\u1ea1n khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nTh\u1eddi h\u1ea1n g\u1eedi 04\/SS-H\u0110\u0110T<\/td>\n<\/tr>\n<\/thead>\n
Khai theo th\u00e1ng<\/strong><\/td>\nK\u1ef3 th\u00e1ng 9\/2026, h\u1ea1n khai l\u00e0 ng\u00e0y 20\/10\/2026<\/td>\nTr\u01b0\u1edbc ng\u00e0y 20\/10\/2026<\/td>\n<\/tr>\n
Khai theo qu\u00fd<\/strong><\/td>\nK\u1ef3 qu\u00fd III\/2026, h\u1ea1n khai l\u00e0 ng\u00e0y 31\/10\/2026<\/td>\nTr\u01b0\u1edbc ng\u00e0y 31\/10\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n n\u1eafm:<\/strong> m\u1ed1c t\u00ednh kh\u00f4ng ph\u1ea3i ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n g\u1ed1c, m\u00e0 l\u00e0 k\u1ef3 khai thu\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong>. Nhi\u1ec1u ng\u01b0\u1eddi t\u00ednh sai ch\u1ed7 n\u00e0y v\u00e0 n\u1ed9p mu\u1ed9n.<\/p>\n

L\u01b0u \u00fd:<\/strong> hai m\u1ed1c 20 v\u00e0 31 \u1edf tr\u00ean l\u00e0 th\u1eddi h\u1ea1n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00f4ng th\u01b0\u1eddng. C\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 th\u1eddi h\u1ea1n khai thu\u1ebf v\u00e0 v\u1ec1 th\u1eddi h\u1ea1n g\u1eedi 04\/SS-H\u0110\u0110T theo Th\u00f4ng t\u01b0 91\/2026 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n

\"\"<\/p>\n

N\u1ed9i dung c\u1ea7n \u0111i\u1ec1n tr\u00ean m\u1eabu<\/h2>\n\n\n\n\n\n\n\n\n\n\n
Ph\u1ea7n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n<\/td>\nT\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/td>\n<\/tr>\n
Th\u00f4ng tin c\u01a1 quan thu\u1ebf nh\u1eadn<\/td>\nC\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/td>\n<\/tr>\n
B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/td>\nM\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
Lo\u1ea1i x\u1eed l\u00fd cho t\u1eebng h\u00f3a \u0111\u01a1n<\/td>\nH\u1ee7y, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, ho\u1eb7c gi\u1ea3i tr\u00ecnh<\/td>\n<\/tr>\n
L\u00fd do<\/td>\nN\u1ed9i dung sai s\u00f3t c\u1ee5 th\u1ec3<\/td>\n<\/tr>\n
Digital signature<\/td>\nC\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed9t m\u1eabu 04\/SS-H\u0110\u0110T c\u00f3 th\u1ec3 k\u00ea nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>, kh\u00f4ng ph\u1ea3i l\u1eadp ri\u00eang cho t\u1eebng h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 c\u00e1ch gi\u1ea3m s\u1ed1 l\u1ea7n g\u1eedi khi c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n sai trong c\u00f9ng k\u1ef3.<\/p>\n

\"\"<\/p>\n

M\u1ee9c x\u1eed ph\u1ea1t khi n\u1ed9p ch\u1eadm<\/h2>\n

C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>.<\/p>\n\n\n\n\n\n\n\n
H\u00e0nh vi<\/td>\nM\u1ee9c ph\u1ea1t<\/td>\n<\/tr>\n<\/thead>\n
N\u1ed9p th\u00f4ng b\u00e1o ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n
Kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n
N\u1ed9p th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung<\/td>\n(ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu\u1ebf \u0111i\u1ec1n)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1eddi duy\u1ec7t b\u00e0i c\u1ea7n \u0111i\u1ec1n:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 125\/2020 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda ba l\u1ea7n b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021<\/strong>, Ngh\u1ecb \u0111\u1ecbnh 310\/2025<\/strong> and Ngh\u1ecb \u0111\u1ecbnh 291\/2026<\/strong>. B\u1ea3ng m\u1ee9c ph\u1ea1t trong b\u00e0i c\u0169 l\u00e0 s\u1ed1 tr\u01b0\u1edbc c\u00e1c l\u1ea7n s\u1eeda n\u00ean kh\u00f4ng d\u00f9ng l\u1ea1i \u0111\u01b0\u1ee3c.<\/p>\n

V\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t:<\/strong> c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

B\u1ed1n l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
T\u00ednh th\u1eddi h\u1ea1n theo ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n g\u1ed1c thay v\u00ec k\u1ef3 khai thu\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nN\u1ed9p mu\u1ed9n, b\u1ecb x\u1eed ph\u1ea1t<\/td>\n<\/tr>\n
V\u1eabn g\u1eedi 04\/SS-H\u0110\u0110T cho tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 sai \u0111\u1ecba ch\u1ec9, t\u00ean ng\u01b0\u1eddi mua<\/td>\nT\u1ed1n c\u00f4ng, t\u1eeb 01\/7\/2026 kh\u00f4ng c\u00f2n c\u1ea7n thi\u1ebft<\/td>\n<\/tr>\n
L\u1eadp ri\u00eang m\u1ed9t th\u00f4ng b\u00e1o cho t\u1eebng h\u00f3a \u0111\u01a1n sai<\/td>\nT\u1ed1n th\u1eddi gian, c\u00f3 th\u1ec3 g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n v\u00e0o m\u1ed9t m\u1eabu<\/td>\n<\/tr>\n
Ch\u1ecdn sai lu\u1ed3ng x\u1eed l\u00fd: g\u1eedi th\u00f4ng b\u00e1o trong khi ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nPh\u1ea3i l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 hai s\u1ebd ph\u1ed5 bi\u1ebfn trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp, v\u00ec quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn vi\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020.<\/p>\n

X\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang lu\u1ed3ng x\u1eed l\u00fd l\u00e0 vi\u1ec7c d\u1ec5 sai nh\u1ea5t v\u00e0 c\u0169ng l\u00e0 vi\u1ec7c h\u1ec7 th\u1ed1ng l\u00e0m \u0111\u01b0\u1ee3c thay ng\u01b0\u1eddi.<\/p>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n