{"id":636,"date":"2026-05-11T14:58:37","date_gmt":"2026-05-11T07:58:37","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=636"},"modified":"2026-05-18T15:18:45","modified_gmt":"2026-05-18T08:18:45","slug":"cam-nang-khac-phuc-loi-bao-cao-quyet-toan-hai-quan","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/cam-nang-khac-phuc-loi-bao-cao-quyet-toan-hai-quan\/","title":{"rendered":"C\u1ea9m Nang Kh\u1eafc Ph\u1ee5c L\u1ed7i B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n H\u1ea3i Quan"},"content":{"rendered":"

Vi\u1ec7c \u0111\u1ea9y b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) l\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan th\u01b0\u1eddng g\u1eb7p ph\u1ea3i m\u1ed9t s\u1ed1\u00a0l\u1ed7i k\u1ef9 thu\u1eadt v\u00e0 l\u1ed7i logic s\u1ed1 li\u1ec7u<\/strong>\u00a0ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ec7 th\u1ed1ng t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn b\u1ea3n khai. Sau \u0111\u00e2y li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u01a1ng g\u1eb7p, nguy\u00ean nh\u1eafc v\u00e0 c\u00e1ch kh\u00e1ch ph\u1ee5c l\u1ed7i B\u00e1o c\u00e1o quy\u1ebft to\u00e1n H\u1ea3i quan.<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t v\u00e0 nguy\u00ean nh\u00e2n chi ti\u1ebft:<\/p>\n\n\n\n

1. L\u1ed7i v\u1ec1 M\u00e3 h\u00e0ng v\u00e0 Danh m\u1ee5c trong b\u00e1o c\u00e1o Quy\u1ebft to\u00e1n:<\/h2>\n\n\n\n
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  • M\u00e3 h\u00e0ng ch\u01b0a khai b\u00e1o trong danh m\u1ee5c:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1eeb ch\u1ed1i n\u1ebfu m\u00e3 h\u00e0ng b\u1ea1n \u0111\u1ea9y l\u00ean BCQT ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd trong danh m\u1ee5c nguy\u00ean li\u1ec7u ho\u1eb7c s\u1ea3n ph\u1ea9m tr\u01b0\u1edbc \u0111\u00f3. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u00e3 h\u00e0ng kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ebfp nh\u1eadn<\/strong> tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan.<\/li>\n\n\n\n
  • M\u00e3 h\u00e0ng kh\u00f4ng t\u1ed3n t\u1ea1i trong h\u1ee3p \u0111\u1ed3ng:<\/strong> \u0110\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh gia c\u00f4ng, n\u1ebfu m\u00e3 nguy\u00ean li\u1ec7u\/s\u1ea3n ph\u1ea9m kh\u00f4ng n\u1eb1m trong danh m\u1ee5c qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u0103ng k\u00fd, h\u1ec7 th\u1ed1ng s\u1ebd b\u00e1o l\u1ed7i v\u00e0 kh\u00f4ng cho ph\u00e9p khai b\u00e1o quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n\n\n\n

    2. L\u1ed7i v\u1ec1 \u0110\u01a1n v\u1ecb t\u00ednh<\/h2>\n\n\n\n
      \n
    • \u0110\u01a1n v\u1ecb t\u00ednh kh\u00f4ng kh\u1edbp:<\/strong> \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn khi \u0111\u01a1n v\u1ecb t\u00ednh l\u00fac \u0111\u1ea9y BCQT kh\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 khai b\u00e1o trong danh m\u1ee5c nguy\u00ean li\u1ec7u ho\u1eb7c s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n
    • V\u00ed d\u1ee5:<\/strong> B\u1ea1n \u0111\u0103ng k\u00fd trong danh m\u1ee5c l\u00e0 “kg” nh\u01b0ng khi \u0111\u1ea9y BCQT l\u1ea1i \u0111\u1ec3 l\u00e0 “c\u00e1i” ho\u1eb7c “m\u00e9t”, h\u1ec7 th\u1ed1ng s\u1ebd nh\u1eadn di\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 t\u1eeb ch\u1ed1i ngay l\u1eadp t\u1ee9c.<\/li>\n<\/ul>\n\n\n\n

      3. L\u1ed7i Logic s\u1ed1 li\u1ec7u (T\u1ed3n kho b\u1ecb \u00e2m)<\/h2>\n\n\n\n
        \n
      • L\u01b0\u1ee3ng t\u1ed3n cu\u1ed1i k\u1ef3 kh\u00f4ng kh\u1edbp:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1eeb ch\u1ed1i n\u1ebfu c\u00f4ng th\u1ee9c T\u1ed3n \u0111\u1ea7u k\u1ef3 + Nh\u1eadp trong k\u1ef3 - Xu\u1ea5t trong k\u1ef3<\/code> ra k\u1ebft qu\u1ea3 t\u1ed3n cu\u1ed1i k\u1ef3 b\u1ecb \u00e2m<\/strong>.<\/li>\n\n\n\n
      • Nguy\u00ean nh\u00e2n:<\/strong> Th\u01b0\u1eddng do t\u1ed5ng l\u01b0\u1ee3ng nh\u1eadp (g\u1ed3m c\u1ea3 h\u00e0ng mi\u1ec5n thu\u1ebf, h\u00e0ng A12, VAT) nh\u1ecf h\u01a1n t\u1ed5ng l\u01b0\u1ee3ng xu\u1ea5t kho th\u1ef1c t\u1ebf. H\u1ec7 th\u1ed1ng H\u1ea3i quan hi\u1ec7n t\u1ea1i kh\u00f4ng ti\u1ebfp nh\u1eadn c\u00e1c b\u1ea3n khai c\u00f3 s\u1ed1 li\u1ec7u t\u1ed3n kho \u00e2m.<\/li>\n<\/ul>\n\n\n\n

        4. L\u1ed7i li\u00ean quan \u0111\u1ebfn \u0110\u1ecbnh m\u1ee9c (M\u1eabu 16)<\/h2>\n\n\n\n
          \n
        • Sai m\u00e3 HS code trong \u0111\u1ecbnh m\u1ee9c:<\/strong> M\u00e3 HS code c\u1ee7a s\u1ea3n ph\u1ea9m trong b\u1ea3ng \u0111\u1ecbnh m\u1ee9c (M\u1eabu 16) kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi m\u00e3 HS \u0111\u00e3 khai b\u00e1o tr\u00ean t\u1edd khai ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n\n\n
        • \u0110\u01a1n v\u1ecb t\u00ednh s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u00f9 h\u1ee3p:<\/strong> \u0110\u01a1n v\u1ecb t\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m trong \u0111\u1ecbnh m\u1ee9c kh\u00f4ng kh\u1edbp v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 khai b\u00e1o trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c danh m\u1ee5c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n

          5. L\u1ed7i v\u1ec1 Th\u1eddi gian v\u00e0 K\u1ef3 b\u00e1o c\u00e1o<\/h2>\n\n\n\n
            \n
          • Th\u1eddi gian b\u00e1o c\u00e1o b\u1ecb tr\u00f9ng:<\/strong> L\u1ed7i n\u00e0y x\u1ea3y ra khi doanh nghi\u1ec7p \u0111\u00e3 t\u1ed3n t\u1ea1i m\u1ed9t b\u1ea3n khai BCQT kh\u00e1c trong c\u00f9ng kho\u1ea3ng th\u1eddi gian ho\u1eb7c c\u00f3 c\u00e1c m\u1ed1c th\u1eddi gian ch\u1ed3ng l\u1ea5n l\u00ean nhau.<\/li>\n\n\n\n
          • Ng\u00e0y k\u1ebft th\u00fac b\u00e1o c\u00e1o kh\u00f4ng h\u1ee3p l\u1ec7:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1eeb ch\u1ed1i n\u1ebfu ng\u00e0y k\u1ebft th\u00fac b\u00e1o c\u00e1o l\u1edbn h\u01a1n ng\u00e0y hi\u1ec7n t\u1ea1i (ng\u00e0y t\u01b0\u01a1ng lai). Ng\u00e0y k\u1ebft th\u00fac ph\u1ea3i di\u1ec5n ra trong qu\u00e1 kh\u1ee9 ho\u1eb7c \u0111\u00fang ng\u00e0y hi\u1ec7n t\u1ea1i n\u1ed9p b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n\n\n\n

            6. L\u1ed7i \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u h\u1ec7 th\u1ed1ng<\/h2>\n\n\n\n
              \n
            • T\u1edd khai ch\u01b0a qua khu v\u1ef1c gi\u00e1m s\u00e1t:<\/strong> C\u00f3 tr\u01b0\u1eddng h\u1ee3p t\u1edd khai \u0111\u00e3 th\u00f4ng quan (\u0111\u00e3 c\u1ea5p ph\u00e9p) nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh x\u00e1c nh\u1eadn qua khu v\u1ef1c gi\u00e1m s\u00e1t. Khi \u0111\u00f3, h\u1ec7 th\u1ed1ng c\u1ee7a Chi c\u1ee5c ch\u01b0a ghi nh\u1eadn l\u01b0\u1ee3ng nh\u1eadp\/xu\u1ea5t c\u1ee7a t\u1edd khai n\u00e0y, d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p v\u00e0 H\u1ea3i quan khi \u0111\u1ed1i chi\u1ebfu.<\/li>\n\n\n\n
            • T\u1edd khai s\u1eeda \u0111\u1ed5i (AMA) ch\u01b0a c\u1eadp nh\u1eadt:<\/strong> N\u1ebfu doanh nghi\u1ec7p c\u00f3 s\u1eeda \u0111\u1ed5i t\u1edd khai (AMA) nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9 v\u00e0o t\u1edd khai g\u1ed1c<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m, d\u1eef li\u1ec7u khi k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o s\u1ebd b\u1ecb sai l\u1ec7ch so v\u1edbi d\u1eef li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eeda tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan.<\/li>\n<\/ul>\n\n\n\n

              L\u01b0u \u00fd:<\/strong> Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra ph\u1ea3n h\u1ed3i t\u1eeb h\u1ec7 th\u1ed1ng trong v\u00f2ng 30 ng\u00e0y sau khi n\u1ed9p \u0111\u1ec3 x\u00e1c nh\u1eadn b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn (ph\u00ea duy\u1ec7t) hay ch\u01b0a, nh\u1eb1m k\u1ecbp th\u1eddi x\u1eed l\u00fd c\u00e1c l\u1ed7i r\u1ee7i ro n\u00e0y<\/p>","protected":false},"excerpt":{"rendered":"

              Vi\u1ec7c \u0111\u1ea9y b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) l\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan th\u01b0\u1eddng g\u1eb7p ph\u1ea3i […]<\/p>\n","protected":false},"author":1,"featured_media":637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[45,48,46,91,39,47,44],"class_list":["post-636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","tag-bao-cao-quyet-toan","tag-che-xuat","tag-gia-cong","tag-gia-cong-xuat-khau","tag-hai-quan","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=636"}],"version-history":[{"count":2,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/636\/revisions"}],"predecessor-version":[{"id":666,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/636\/revisions\/666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/637"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}