{"id":3695,"date":"2022-09-15T17:18:27","date_gmt":"2022-09-15T10:18:27","guid":{"rendered":"http:\/\/saac.com.vn\/muc-phat-cham-nop-bao-cao-tai-chinh-2022-doanh-nghiep-can-nho\/"},"modified":"2022-09-15T17:18:27","modified_gmt":"2022-09-15T10:18:27","slug":"muc-phat-cham-nop-bao-cao-tai-chinh-2022-doanh-nghiep-can-nho","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/muc-phat-cham-nop-bao-cao-tai-chinh-2022-doanh-nghiep-can-nho\/","title":{"rendered":"M\u1ee8C PH\u1ea0T CH\u1eacM N\u1ed8P B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH 2022: DOANH NGHI\u1ec6P C\u1ea6N NH\u1eda"},"content":{"rendered":"

C\u1ee9 cu\u1ed1i n\u0103m, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng xuy\u00ean b\u1eadn r\u1ed9n v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 k\u1ecbp n\u1ed9p l\u00ean cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. V\u1eady, n\u1ebfu n\u1ed9p ch\u1eadm s\u1ebd b\u1ecb ph\u1ea1t m\u1ed9t m\u1ee9c nh\u01b0 th\u1ebf n\u00e0o? Ph\u01b0\u01a1ng Nam cung c\u1ea5p cho c\u00e1c b\u1ea1n th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 m\u1ee9c ph\u1ea1t hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\"Doanh

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ec1 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p BCTC \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang<\/em><\/p><\/div>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

T\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 109 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

“1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/span><\/h3>\n

a) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y;<\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/span><\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/span><\/p>\n

\"\u0110\u01a1n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 20 ng\u00e0y<\/em><\/p><\/div>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i doanh nghi\u1ec7p kh\u00e1c<\/span><\/h3>\n

a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m; \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.”<\/span><\/p>\n

M\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh, n\u1ebfu c\u00e1c b\u1ea1n kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan th\u1ed1ng k\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u1eadm n\u1ed9p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 95\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c th\u1ed1ng k\u00ea:<\/span><\/p>\n

    \n
  1. \n

    M\u1ee9c c\u1ea3nh c\u00e1o:<\/span><\/h3>\n<\/li>\n<\/ol>\n
      \n
    • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 5 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n
    • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd (6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n
    • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n
      \"L\u01b0u

      L\u01b0u \u00fd c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo tu\u1ea7n, th\u00e1ng, qu\u00fd<\/em><\/p><\/div>\n

        \n
      1. \n

        Ph\u1ea1t t\u1eeb 1.000.000\u0111 \u0111\u1ebfn 3.000.000\u0111 h\u00e0nh vi sau:<\/span><\/h3>\n<\/li>\n<\/ol>\n
          \n
        • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 5 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n
        • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ebfn 15 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd (6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n
        • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n
            \n
          1. \n

            Ph\u1ea1t t\u1eeb 3.000.000\u0111 \u0111\u1ebfn 5.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/h3>\n<\/li>\n<\/ol>\n
              \n
            • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 10 ng\u00e0y \u0111\u1ebfn 15 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng<\/span><\/li>\n
            • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 15 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd (6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n
            • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n
                \n
              1. \n

                Ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/h3>\n<\/li>\n<\/ol>\n
                  \n
                • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd (6 th\u00e1ng, 9 th\u00e1ng)<\/span><\/li>\n
                • H\u00e0nh vi n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o d\u01b0\u1edbi 30 ng\u00e0y \u0111\u1ebfn 45 ng\u00e0y \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m<\/span><\/li>\n<\/ul>\n
                    \n
                  1. \n

                    Ph\u1ea1t t\u1eeb 10.000.000\u0111 \u0111\u1ebfn 20.000.000\u0111 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span><\/h3>\n<\/li>\n<\/ol>\n
                      \n
                    • H\u00e0nh vi n\u1ed9p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng sau 15 ng\u00e0y<\/span><\/li>\n
                    • H\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC qu\u00fd (6 th\u00e1ng, 9 th\u00e1ng) sau 30 ng\u00e0y<\/span><\/li>\n
                    • H\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, BCTC n\u0103m sau 45 ng\u00e0y.<\/span><\/li>\n<\/ul>\n
                      \"Ph\u1ea1t

                      Ph\u1ea1t t\u1eeb 10 tri\u1ec7u \u0111\u1ebfn 20 tri\u1ec7u khi n\u1ed9p BCTC kh\u00f4ng \u0111\u00fang h\u1ea1n<\/em><\/p><\/div>\n

                      Nh\u01b0 v\u1eady, n\u1ebfu c\u00e1c doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn ph\u1ea1t ti\u1ec1n t\u00f9y theo c\u00e1c m\u1ee9c. Ngo\u00e0i ra, c\u00f2n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 bu\u1ed9c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m. Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m v\u00e0o v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                      C\u1ee9 cu\u1ed1i n\u0103m, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng xuy\u00ean b\u1eadn r\u1ed9n v\u1edbi c\u00e1c b […]<\/p>\n","protected":false},"author":2,"featured_media":3697,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nM\u1ee8C PH\u1ea0T CH\u1eacM N\u1ed8P B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH 2022: DOANH NGHI\u1ec6P C\u1ea6N NH\u1eda - SAAC<\/title>\n<meta name=\"description\" content=\"C\u1ee9 cu\u1ed1i n\u0103m, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng xuy\u00ean b\u1eadn r\u1ed9n v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 k\u1ecbp n\u1ed9p l\u00ean cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. 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