{"id":77717,"date":"2026-05-26T15:51:33","date_gmt":"2026-05-26T08:51:33","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77717"},"modified":"2026-06-10T07:47:03","modified_gmt":"2026-06-10T00:47:03","slug":"nop-bao-cao-tai-chinh-len-kho-bac-bao-thieu-quyet-dinh-thanh-lap-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nop-bao-cao-tai-chinh-len-kho-bac-bao-thieu-quyet-dinh-thanh-lap-thi-lam-the-nao\/","title":{"rendered":"N\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00ean Kho b\u1ea1c b\u00e1o thi\u1ebfu Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi th\u00f4ng b\u00e1o c\u1ea7n b\u1ed5 sung Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 khai b\u00e1o th\u00f4ng tin Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp tr\u00ean b\u00e1o c\u00e1o nh\u01b0ng khi xu\u1ea5t b\u00e1o c\u00e1o n\u1ed9p Kho b\u1ea1c l\u1ea1i kh\u00f4ng hi\u1ec3n th\u1ecb th\u00f4ng tin n\u00e0y.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/3-3.png\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"2-1-nguyen-nhan\">2.1. Nguy\u00ean nh\u00e2n<\/h4>\n<ul>\n<li>Do \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i nhi\u1ec1u ch\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0ng ch\u01b0a l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ch\u01b0\u01a1ng<strong>\u00a0T\u1ed5ng h\u1ee3p<\/strong><\/li>\n<li>Ho\u1eb7c ch\u01b0a ng\u1eebng theo d\u00f5i c\u00e1c ch\u01b0\u01a1ng kh\u00f4ng s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h4 id=\"2-2-giai-phap\">2.2. Gi\u1ea3i ph\u00e1p<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0N\u1ebfu \u0111\u01a1n v\u1ecb th\u1ef1c t\u1ebf ch\u1ec9 c\u00f2n s\u1eed d\u1ee5ng 1 ch\u01b0\u01a1ng th\u00ec c\u1ea7n ng\u1eebng theo d\u00f5i c\u00e1c ch\u01b0\u01a1ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/chuong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01a1n v\u1ecb c\u00f3 d\u00f9ng ch\u01b0\u01a1ng 623 nh\u01b0ng hi\u1ec7n nay \u0111\u00e3 chuy\u1ec3n sang ch\u01b0\u01a1ng 423 v\u00e0 kh\u00f4ng c\u00f2n d\u00f9ng ch\u01b0\u01a1ng 623 n\u1eefa th\u00ec c\u1ea7n ng\u1eebng theo d\u00f5i ch\u01b0\u01a1ng 423.<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong>. T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh n\u00fat Xem\/S\u1eeda, sau \u0111\u00f3 ch\u1ecdn\u00a0<strong>X\u00f3a.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong>V\u00e0o<strong>\u00a0T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\u00a0<\/strong>th\u1ef1c hi\u1ec7n Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ec3 b\u1ed5 sung, ch\u1ec9nh s\u1eeda Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp tr\u00ean b\u00e1o c\u00e1o B04\/BCTC anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-muon-in-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh-bo-sung-thong-tin-quyet-dinh-thanh-lap-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb ph\u00e1t sinh nhi\u1ec1u ch\u01b0\u01a1ng, c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0v\u00e0 ch\u1ecdn ch\u01b0\u01a1ng<strong data-start=\"107\" data-end=\"126\">\u00a0T\u1ed5ng h\u1ee3p<\/strong>\u00a0tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n xu\u1ea5t l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 g\u1eedi Kho b\u1ea1c.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":91,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-77717","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kbnn-tu-choi-bao-cao"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77717"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77717\/revisions"}],"predecessor-version":[{"id":77987,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77717\/revisions\/77987"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77717"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77717"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}