{"id":44395,"date":"2025-06-02T08:41:10","date_gmt":"2025-06-02T01:41:10","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=44395"},"modified":"2025-11-04T14:13:15","modified_gmt":"2025-11-04T07:13:15","slug":"bo-sung-mot-so-thong-tin-tren-hoa-don-cho-dung-voi-quy-dinh-sua-doi-nd123-2020-nd-cp","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bo-sung-mot-so-thong-tin-tren-hoa-don-cho-dung-voi-quy-dinh-sua-doi-nd123-2020-nd-cp\/","title":{"rendered":"B\u1ed5 sung th\u00f4ng tin Ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n cho \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i N\u0110123\/2020\/N\u0110-CP"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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 anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u00fang <span lang=\"EN\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/span><\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 thay \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m<\/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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span lang=\"EN\">Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a> v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/ke-toan-kiem-toan\/nghi-dinh-123-2020-nd-cp-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">123\/2020\/N\u0110-CP<\/a> ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><strong><span lang=\"EN\">\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><span lang=\"EN\"> kho\u1ea3n 5 \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span><\/strong><\/p>\n<p><span lang=\"EN\">\u201c5. T\u00ean, \u0111<\/span><span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf ho\u1eb7c m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch ho<span lang=\"VI\">\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi mua<\/span><\/p>\n<p><span lang=\"EN\">a) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u01a1 s<span lang=\"VI\">\u1edf kinh doanh c<\/span>\u00f3 m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf th<\/span>\u00ec t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i ghi theo \u0111<\/span>\u00fang t<span lang=\"VI\">\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd doanh nghi<span lang=\"VI\">\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd ho<span lang=\"VI\">\u1ea1t \u0111\u1ed9ng chi nh<\/span>\u00e1nh, gi<span lang=\"VI\">\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h<span lang=\"VI\">\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd thu<span lang=\"VI\">\u1ebf, th<\/span>\u00f4ng b\u00e1o m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd \u0111<span lang=\"VI\">\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h<span lang=\"VI\">\u1ee3p t<\/span>\u00e1c x\u00e3; tr\u01b0<span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 \u0111\u01a1n v<span lang=\"VI\">\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 ng<\/span>\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9, m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 ng<\/span>\u00e2n s\u00e1ch th<span lang=\"VI\">\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i ghi m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h<span lang=\"VI\">\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch \u0111\u01b0<span lang=\"VI\">\u1ee3c c\u1ea5p.<\/span><\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p t<\/span>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu<\/span>\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n \u0111\u01b0<span lang=\"VI\">\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th<\/span>\u00f4ng d<span lang=\"VI\">\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th<\/span>\u00e0nh \u201cP\u201d; \u201cQu<span lang=\"VI\">\u1eadn\u201d th<\/span>\u00e0nh \u201cQ\u201d, \u201cTh\u00e0nh ph<span lang=\"VI\">\u1ed1<\/span>\u201d<span lang=\"VI\">\u00a0th<\/span>\u00e0nh \u201cTP\u201d, \u201cVi<span lang=\"VI\">\u1ec7t Nam\u201d th<\/span>\u00e0nh \u201cVN\u201d ho<span lang=\"VI\">\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l<\/span>\u00e0 \u201cCP\u201d, \u201cTr\u00e1ch nhi<span lang=\"VI\">\u1ec7m h\u1eefu h\u1ea1n\u201d th<\/span>\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi<span lang=\"VI\">\u1ec7p\u201d th<\/span>\u00e0nh \u201cKCN\u201d, \u201cs<span lang=\"VI\">\u1ea3n xu\u1ea5t\u201d th<\/span>\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d&#8230; nh\u01b0ng ph<span lang=\"VI\">\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh<\/span>\u00e0, t\u00ean \u0111\u01b0<span lang=\"VI\">\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x<\/span>\u00e3, qu<span lang=\"VI\">\u1eadn, huy\u1ec7n, th<\/span>\u00e0nh ph<span lang=\"VI\">\u1ed1, x<\/span>\u00e1c \u0111<span lang=\"VI\">\u1ecbnh \u0111\u01b0\u1ee3c ch<\/span>\u00ednh x\u00e1c t\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 doanh nghi\u1ec7p v<\/span>\u00e0 ph\u00f9 h<span lang=\"VI\">\u1ee3p v\u1edbi \u0111\u0103ng k<\/span>\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu<span lang=\"VI\">\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh<\/span>\u00f4ng c\u00f3 m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th<\/span>\u00f9 cho ng\u01b0<span lang=\"VI\">\u1eddi ti<\/span>\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111<span lang=\"VI\">\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n t<\/span>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 cho kh<\/span>\u00e1ch h\u00e0ng n\u01b0<span lang=\"VI\">\u1edbc ngo<\/span>\u00e0i \u0111<span lang=\"VI\">\u1ebfn Vi\u1ec7t Nam th<\/span>\u00ec th\u00f4ng tin v<span lang=\"VI\">\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c<\/span>\u00f3 th<span lang=\"VI\">\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th<\/span>\u00f4ng tin v<span lang=\"VI\">\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v<\/span>\u00e0 qu<span lang=\"VI\">\u1ed1c t\u1ecbch c\u1ee7a kh<\/span>\u00e1ch h\u00e0ng n\u01b0<span lang=\"VI\">\u1edbc ngo<\/span>\u00e0i. Tr\u01b0<span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph<span lang=\"VI\">\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n.\u201d<\/p>\n<p>Nh\u01b0 v\u1eady, b\u1ed5 sung th\u00eam th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong> Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 quan h\u1ec7 ng\u00e2n s\u00e1ch.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\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. Chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1ea1i m\u1ee5c <strong>H\u00f3a \u0111\u01a1n<\/strong> tr\u00ean m\u00e0n h\u00ecnh <strong>H\u00f3a \u0111\u01a1n<\/strong> v\u00e0 <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u00edch L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n: <\/strong>B\u1ed5 sung th\u00f4ng tin <strong>M\u00e3 QHNS, S\u1ed1 CCCD, S\u1ed1 h\u1ed9 chi\u1ebfu.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44401\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2.png\" alt=\"\" width=\"1313\" height=\"649\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2.png 1313w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-300x148.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-1024x506.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-768x380.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-26-2-100x49.png 100w\" sizes=\"auto, (max-width: 1313px) 100vw, 1313px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[854],"ht-kb-tag":[],"class_list":["post-44395","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44395","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=44395"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44395\/revisions"}],"predecessor-version":[{"id":61453,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44395\/revisions\/61453"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44395"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44395"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}