{"id":44409,"date":"2025-06-02T08:59:08","date_gmt":"2025-06-02T01:59:08","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=44409"},"modified":"2025-11-04T14:10:08","modified_gmt":"2025-11-04T07:10:08","slug":"huong-dan-xu-ly-hoa-don-sai-sot-theo-nd70-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-xu-ly-hoa-don-sai-sot-theo-nd70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo N\u011070\/2025\/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 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng theo N\u011070\/2025\/N\u0110-CP<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: C\u0103n c\u1ee9 ph\u00e1p l\u1ef3 v\u00e0 c\u00e1ch x\u1eed l\u00fd 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\u00a0<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>\u00a0v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<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>\u00a0ng\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\">\u0110i\u1ec1u 19 nh\u01b0 sau:<\/span><\/strong><\/p>\n<p><span lang=\"EN\">1. Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ph<\/span>\u00e1t hi<span lang=\"VI\">\u1ec7n h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai (bao g\u1ed3m h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u01b0<span lang=\"VI\">\u1ee3c c\u1ea5p m<\/span>\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf, h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf \u0111<\/span>\u00e3 g<span lang=\"VI\">\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th<\/span>\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n x\u1eed l<\/span>\u00fd nh\u01b0 sau:<\/p>\n<p><span lang=\"EN\">a) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai v<span lang=\"VI\">\u1ec1 t<\/span>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh<\/span>\u00f4ng sai m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, c<\/span>\u00e1c n<span lang=\"VI\">\u1ed9i dung kh<\/span>\u00e1c kh\u00f4ng sai th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai v<\/span>\u00e0 kh\u00f4ng ph<span lang=\"VI\">\u1ea3i l\u1eadp l\u1ea1i h<\/span>\u00f3a \u0111\u01a1n. Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v<span lang=\"VI\">\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo\u00a0<a class=\"clsBookmark_bm clsopentLogin\" name=\"bieumau_ms_04_ss_hddt_pl1a\"><\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai: m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n, sai v<span lang=\"VI\">\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h<\/span>\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch<span lang=\"VI\">\u1ea5t l\u01b0\u1ee3ng th<\/span>\u00ec c\u00f3 th<span lang=\"VI\">\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">b.1) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">b.2) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed l\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201cThay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n k\u00fd s<span lang=\"VI\">\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai sau \u0111<\/span>\u00f3 ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n g<span lang=\"VI\">\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p trong th<\/span>\u00e1ng ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai c<\/span>\u00f9ng th\u00f4ng tin v<span lang=\"VI\">\u1ec1 ng\u01b0\u1eddi mua, t<\/span>\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, thu<span lang=\"VI\">\u1ebf su\u1ea5t tr<\/span>\u00ean nhi<span lang=\"VI\">\u1ec1u h<\/span>\u00f3a \u0111\u01a1n c<span lang=\"VI\">\u1ee7a c<\/span>\u00f9ng m<span lang=\"VI\">\u1ed9t ng\u01b0\u1eddi mua trong c<\/span>\u00f9ng th\u00e1ng th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n \u0111\u01b0<span lang=\"VI\">\u1ee3c l\u1eadp m\u1ed9t h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai trong c<\/span>\u00f9ng th\u00e1ng v\u00e0 \u0111\u00ednh k\u00e8m b\u1ea3ng<span lang=\"VI\">\u00a0k<\/span>\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo\u00a0<a class=\"clsBookmark_bm clsopentLogin\" name=\"bieumau_ms_01_bk_pl1a\"><\/a>M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y<\/span>, \u0111<span lang=\"VI\">\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 doanh nghi<span lang=\"VI\">\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h<span lang=\"VI\">\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n v\u00e0 ng\u01b0<span lang=\"VI\">\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r<\/span>\u00f5 n<span lang=\"VI\">\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u00e1 nh\u00e2n th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n ph<span lang=\"VI\">\u1ea3i th<\/span>\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua ho\u1eb7c th<\/span>\u00f4ng b\u00e1o tr\u00ean website c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n (n<span lang=\"VI\">\u1ebfu c<\/span>\u00f3). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu<span lang=\"VI\">\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c<span lang=\"VI\">\u1ea7u.<\/span><\/p>\n<p><span lang=\"EN\">3. Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ng\u01b0\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v<span lang=\"VI\">\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111<span lang=\"VI\">\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec C<span lang=\"VI\">\u1ed5ng th<\/span>\u00f4ng tin \u0111i<span lang=\"VI\">\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th<\/span>\u00f4ng b\u00e1o v<span lang=\"VI\">\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn theo\u00a0M\u1eabu s\u1ed1 01\/TB-SS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><span lang=\"EN\">4. H\u00f3a \u0111\u01a1n \u0111<\/span><span lang=\"VI\">\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">a) \u0110<\/span><span lang=\"VI\">\u1ed1i v\u1edbi c<\/span>\u00e1c h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp khi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 kh<\/span>\u00f4ng b<span lang=\"VI\">\u1ecb sai nh\u01b0ng khi thanh to<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c t\u1ebf ho\u1eb7c khi quy\u1ebft to<\/span>\u00e1n c\u00f3 s<span lang=\"VI\">\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi<\/span>\u00e1 tr<span lang=\"VI\">\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tr<\/span>\u00ean c\u01a1 s<span lang=\"VI\">\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh<\/span>\u00e0 n\u01b0<span lang=\"VI\">\u1edbc c<\/span>\u00f3 th<span lang=\"VI\">\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt<span lang=\"VI\">\u00a0c<\/span>\u00f3 li\u00ean quan th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi \u0111\u1ed1i v\u1edbi s\u1ed1 ch<\/span>\u00eanh l<span lang=\"VI\">\u1ec7ch qua quy\u1ebft to<\/span>\u00e1n ph<span lang=\"VI\">\u1ea3n\u00a0<\/span>\u00e1nh theo \u0111\u00fang nghi<span lang=\"VI\">\u1ec7p v\u1ee5 kinh t\u1ebf ph<\/span>\u00e1t sinh (ph\u00e1t sinh gi<span lang=\"VI\">\u1ea3m ghi\u00a0<\/span>\u00e2m (-) ho<span lang=\"VI\">\u1eb7c ph<\/span>\u00e1t sinh t\u0103ng ghi d\u01b0\u01a1ng (+) ph\u00f9 h<span lang=\"VI\">\u1ee3p v\u1edbi th\u1ef1c t\u1ebf).<\/span><\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v<\/span>\u00e0o s<span lang=\"VI\">\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h<\/span>\u00e0ng h\u00f3a, d<span lang=\"VI\">\u1ecbch v\u1ee5 th<\/span>\u00ec s<span lang=\"VI\">\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h<\/span>\u00e0ng h\u00f3a, d<span lang=\"VI\">\u1ecbch v\u1ee5 \u0111<\/span>\u00e3 b\u00e1n \u0111\u01b0<span lang=\"VI\">\u1ee3c t<\/span>\u00ednh \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh tr<\/span>\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c<span lang=\"VI\">\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c<\/span>\u00f9ng ho<span lang=\"VI\">\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh<\/span>\u00f4ng v\u01b0<span lang=\"VI\">\u1ee3t qu<\/span>\u00e1 gi\u00e1 tr<span lang=\"VI\">\u1ecb h<\/span>\u00e0ng h\u00f3a, d<span lang=\"VI\">\u1ecbch v\u1ee5 ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n c<span lang=\"VI\">\u1ee7a l\u1ea7n mua cu\u1ed1i c<\/span>\u00f9ng ho<span lang=\"VI\">\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh k<\/span>\u00e8m theo b\u1ea3ng<span lang=\"VI\">\u00a0k<\/span>\u00ea c\u00e1c s<span lang=\"VI\">\u1ed1 h<\/span>\u00f3a \u0111\u01a1n c<span lang=\"VI\">\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng k<\/span>\u00ea \u0111\u01b0<span lang=\"VI\">\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu<span lang=\"VI\">\u1ea5t tr<\/span>\u00ecnh khi c\u01a1 quan thu<span lang=\"VI\">\u1ebf ho\u1eb7c c\u01a1 quan nh<\/span>\u00e0 n\u01b0<span lang=\"VI\">\u1edbc c<\/span>\u00f3 th<span lang=\"VI\">\u1ea9m quy\u1ec1n y<\/span>\u00eau c<span lang=\"VI\">\u1ea7u. C\u0103n c\u1ee9 v<\/span>\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh, b<\/span>\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh doanh thu mua, b<\/span>\u00e1n, thu<span lang=\"VI\">\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v<\/span>\u00e0o t<span lang=\"VI\">\u1ea1i k\u1ef3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh.<\/span><\/p>\n<p><span lang=\"EN\">d) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t<\/span>\u00edn d<span lang=\"VI\">\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n kh\u00f4ng d\u00f9ng ti<span lang=\"VI\">\u1ec1n m\u1eb7t (sau \u0111<\/span>\u00e2y g<span lang=\"VI\">\u1ecdi l<\/span>\u00e0 t<span lang=\"VI\">\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n) \u0111\u00e3 l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n thu ph\u00ed d<span lang=\"VI\">\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th<span lang=\"VI\">\u1ebb ng<\/span>\u00e2n h\u00e0ng sau \u0111\u00f3 ph\u00e1t sinh giao d<span lang=\"VI\">\u1ecbch ho<\/span>\u00e0n ph\u00ed d<span lang=\"VI\">\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th<span lang=\"VI\">\u1ebb ng<\/span>\u00e2n h\u00e0ng cho \u0111\u01a1n v<span lang=\"VI\">\u1ecb ch\u1ea5p nh\u1eadn th\u1ebb th<\/span>\u00ec t<span lang=\"VI\">\u1ed5 ch\u1ee9c t<\/span>\u00edn d<span lang=\"VI\">\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh kh<\/span>\u00f4ng c<span lang=\"VI\">\u1ea7n c<\/span>\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u<span lang=\"VI\">\u00a0ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n s<span lang=\"VI\">\u1ed1&#8230;. M\u1eabu s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; ng<\/span>\u00e0y&#8230;th\u00e1ng&#8230;n\u0103m.\u201d<\/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. 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<h4>3.1. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 sai s\u00f3t<\/h4>\n<h5><strong>3.1.1. H\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi ng\u01b0\u1eddi mua:<\/strong><\/h5>\n<ul>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nd-sua-doi-xu-ly-hoa-co-ma-da-gui-cqt-sai-ten-dia-chi-nguoi-mua-khong-sai-mst-va-cac-noi-dung-khac\/\" target=\"_blank\" rel=\"noopener\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/a><\/li>\n<li>Sai MST, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thay-the-hoa-don-co-ma-da-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dung-quy-cach-chat-luong\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/dieu-chinh-hoa-don-co-ma-da-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dung-quy-cach-chat-luong\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t\u00a0<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5><strong>3.1.2. H\u00f3a \u0111\u01a1n ch\u01b0a g\u1eedi ng\u01b0\u1eddi mua:<\/strong><\/h5>\n<ul>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nd-sua-doi-xu-ly-hoa-don-co-ma-chua-gui-nguoi-mua-sai-ten-dia-chi-nguoi-mua-khong-sai-mst-va-cac-thong-tin-khac\/\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/a><\/li>\n<li>Sai MST, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thay-the-hoa-don-co-ma-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dung-quy-cach-chat-luong\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/dieu-chinh-hoa-don-co-ma-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dung-quy-cach-chat-luong\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>3.2. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3 sai s\u00f3t<\/h4>\n<h5><strong>3.2.1. H\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi CQT \u2013 \u0111\u00e3 g\u1eedi ng\u01b0\u1eddi mua:<\/strong><\/h5>\n<ul>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nd-sua-doi-xu-ly-hoa-don-khong-ma-da-chuyen-day-du-noi-dung-den-cqt-da-gui-nguoi-mua-sai-ten-dia-chi-nguoi-mua\/\" target=\"_blank\" rel=\"noopener\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/a><\/li>\n<li>Sai MST, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thay-the-hoa-don-khong-ma-da-gui-cqt-da-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dung\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/dieu-chinh-hoa-don-khong-ma-da-gui-cqt-da-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dun\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5><strong>3.2.2. H\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi CQT \u2013 ch\u01b0a g\u1eedi ng\u01b0\u1eddi mua:<\/strong><\/h5>\n<ul>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nd-sua-doi-xu-ly-hoa-don-co-ma-chua-gui-nguoi-mua-sai-ten-dia-chi-nguoi-mua-khong-sai-mst-va-cac-thong-tin-khac\/\" target=\"_blank\" rel=\"noopener\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/a><\/li>\n<li>Sai MST, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thay-the-hoa-don-khong-ma-da-gui-cqt-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dun\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/dieu-chinh-hoa-don-khong-ma-da-gui-cqt-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-d\/\" target=\"_blank\" rel=\"noopener\">L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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-44409","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\/44409","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=44409"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44409\/revisions"}],"predecessor-version":[{"id":61447,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44409\/revisions\/61447"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44409"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44409"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}