{"id":7508,"date":"2022-10-20T16:10:08","date_gmt":"2022-10-20T09:10:08","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7508"},"modified":"2025-11-11T13:56:40","modified_gmt":"2025-11-11T06:56:40","slug":"bao-cao-tai-chinh-duoc-lap-khi-nao-thoi-han-nop-bao-cao-tai-chinh","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/bao-cao-tai-chinh-duoc-lap-khi-nao-thoi-han-nop-bao-cao-tai-chinh\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp khi n\u00e0o? Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp khi n\u00e0o? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 b\u1ea3n t\u00f3m t\u1eaft t\u1ed1t nh\u1ea5t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f9ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh. Th\u1eddi h\u1ea1n n\u1ed9p BCTC c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, chi ti\u1ebft trong b\u00e0i vi\u1ebft sau.<\/p>\n<ol>\n<li><strong> L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng h\u1ed3 s\u01a1 n\u00e0o?<\/strong><\/li>\n<\/ol>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 151\/2014\/TT-BTC, \u0111\u1ec3 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, h\u1ed3 s\u01a1 s\u1ebd bao g\u1ed3m:<\/p>\n<p><strong>1.1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong><\/p>\n<p>T\u00f9y theo quy m\u00f4 doanh nghi\u1ec7p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m s\u1ebd g\u1ed3m c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o kh\u00e1c nhau, c\u1ee5 th\u1ec3:<br \/>\n\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u1edbn, doanh nghi\u1ec7p chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo Th\u00f4ng t\u01b0 200:<\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo Th\u00f4ng t\u01b0 133:<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><strong>1.2. T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n<p>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u1eabu 05\/QTT-TNCN. N\u1ebfu trong n\u0103m doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 l\u01b0\u01a1ng cho b\u1ea5t k\u1ef3 nh\u00e2n vi\u00ean n\u00e0o ho\u1eb7c kh\u00f4ng c\u00f3 nh\u00e2n vi\u00ean th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai n\u00e0y.<\/p>\n<p><strong>1.3. T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<p>\u0110\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 03\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK, k\u00e8m theo m\u1ed9t s\u1ed1 Ph\u1ee5 l\u1ee5c:<\/p>\n<ul>\n<li>Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh: M\u1eabu s\u1ed1 03-1A\/TNDN, m\u1eabu s\u1ed1 03-1B\/TNDN, m\u1eabu s\u1ed1 03-1C\/TNDN.<\/li>\n<li>Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 theo m\u1eabu s\u1ed1 03-2\/TNDN.<\/li>\n<li>C\u00e1c Ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN.<\/li>\n<li>Ph\u1ee5 l\u1ee5c v\u1ec1 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li>Ph\u1ee5 l\u1ee5c v\u1ec1 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo m\u1eabu 03-7\/TNDN (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Khi n\u00e0o ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/strong><\/li>\n<\/ol>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 109, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><strong>2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd:<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n: 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.<\/li>\n<li>C\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc: N\u1ed9p BCTC ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd.<\/li>\n<li>\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: Th\u1eddi h\u1ea1n n\u1ed9p BCTC do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n: N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd 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.<\/li>\n<li>C\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc: N\u1ed9p BCTC ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>\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: Th\u1eddi h\u1ea1n n\u1ed9p BCTC do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3><strong>2.2. Doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c Nh\u00e0 n\u01b0\u1edbc<\/strong><\/h3>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty h\u1ee3p danh, th\u1eddi h\u1ea1n n\u1ed9p BCTC 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. Th\u1eddi h\u1ea1n n\u1ed9p BCTC c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y.<br \/>\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: Th\u1eddi h\u1ea1n n\u1ed9p BCTC do c\u00f4ng ty m\u1eb9, T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2><strong>3. N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan n\u00e0o?<\/strong><\/h2>\n<ul>\n<li>Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng. Ri\u00eang doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc trung \u01b0\u01a1ng, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam cho B\u1ed9 T\u00e0i Ch\u00ednh.<br \/>\nM\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7c bi\u1ec7t nh\u01b0: Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty x\u1ed5 s\u1ed1, C\u00f4ng ty ch\u1ee9ng kho\u00e1n s\u1ebd ph\u1ea3i n\u1ed9p BCTC cho B\u1ed9 T\u00e0i Ch\u00ednh. Ri\u00eang c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i n\u1ed9p th\u00eam BCTC cho \u1ee6y ban Ch\u1ee9ngkho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<br \/>\nDoanh nghi\u1ec7p ph\u1ea3i g\u1eedi BCTC cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i g\u1eedi BCTC cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>C\u01a1 quan t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) ph\u1ea3i n\u1ed9p BCTC cho S\u1edf T\u00e0i ch\u00ednh c\u1ee7a t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd tr\u1ee5 s\u1edf kinh doanh ch\u00ednh.<br \/>\nDoanh nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i n\u1ed9p BCTC theo quy \u0111\u1ecbnh tr\u00ean c\u00f2n ph\u1ea3i n\u1ed9p cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 99\/2012\/N\u0110-CP.<br \/>\nDoanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf kinh doanh n\u1eb1m trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao s\u1ebd ph\u1ea3i n\u1ed9p BCTC cho Ban qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p s\u1ebd c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 n\u1ed9p BCTC \u0111\u00fang th\u1eddi h\u1ea1n, n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7509\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/10\/bcct-300x189.png\" alt=\"\" width=\"300\" height=\"189\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u0110\u0102NG K\u00dd NGAY V\u1edaI FTS \u00a0\u0110\u1ec2 NH\u1eacN T\u01af V\u1ea4N!<\/p>\n<p>Th\u00f4ng tin li\u00ean h\u1ec7:<\/p>\n<p>Hotline: 024 3748 0398<\/p>\n<p>Mail: info@fts.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp khi n\u00e0o? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 b\u1ea3n t\u00f3m t\u1eaft t\u1ed1t nh\u1ea5t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f9ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh. Th\u1eddi h\u1ea1n n\u1ed9p BCTC c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng [&hellip;]<\/p>\n","protected":false},"featured_media":13611,"template":"","article_category":[],"class_list":["post-7508","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13611"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7508"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}