{"id":12369,"date":"2020-08-14T17:05:39","date_gmt":"2020-08-14T10:05:39","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12369"},"modified":"2020-08-17T12:56:05","modified_gmt":"2020-08-17T05:56:05","slug":"lam-the-nao-khi-ke-khai-thua-tien-thue-gtgt-cua-hoa-don-dau-ra-va-da-het-thoi-han-nop-to-khai","status":"publish","type":"ht_kb","link":"\/2020\/kb\/lam-the-nao-khi-ke-khai-thua-tien-thue-gtgt-cua-hoa-don-dau-ra-va-da-het-thoi-han-nop-to-khai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi k\u00ea khai th\u1eeba ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai?"},"content":{"rendered":"<h5 id=\"1-noi-dung\">1.N\u1ed9i dung<\/h5>\n<p style=\"padding-left: 40px;\">L\u00e0m th\u1ebf n\u00e0o khi k\u00ea khai th\u1eeba ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT?<\/p>\n<h5 id=\"2-cach-xu-ly\">2.C\u00e1ch x\u1eed l\u00fd<\/h5>\n<ul>\n<li>Ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT cho k\u1ef3 k\u00ea khai sai: th\u1ef1c hi\u1ec7n\u00a0<b>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 li\u1ec7u cho \u0111\u00fang tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau<\/b><strong> [26] \u0111\u1ebfn [33]<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12371 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/dc.png\" alt=\"\" width=\"822\" height=\"621\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/dc.png 822w, \/2020\/wp-content\/uploads\/2020\/08\/dc-700x529.png 700w, \/2020\/wp-content\/uploads\/2020\/08\/dc-800x604.png 800w, \/2020\/wp-content\/uploads\/2020\/08\/dc-768x580.png 768w, \/2020\/wp-content\/uploads\/2020\/08\/dc-50x38.png 50w, \/2020\/wp-content\/uploads\/2020\/08\/dc-60x45.png 60w, \/2020\/wp-content\/uploads\/2020\/08\/dc-100x76.png 100w\" sizes=\"auto, (max-width: 822px) 100vw, 822px\" \/><\/p>\n<h6><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 1:\u00a0K\u00ea khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/h6>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: Qu\u00fd 01\/2020 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf nh\u01b0 sau:<\/em><br \/>\n<em>[23] = 100.000.000<\/em><br \/>\n<em>[24] = 10.000.000<\/em><br \/>\n<em>[25] = 10.000.000<\/em><br \/>\n<em>[32] = 120.000.000<\/em><br \/>\n<em>[33] = 12.000.000<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>\u0110\u1ebfn ng\u00e0y 15\/05\/2020 (t\u1ee9c Q\u00fay 2), ph\u00e1t hi\u1ec7n k\u00ea khai th\u1eeba 1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 10.000.000, ti\u1ec1n thu\u1ebf l\u00e0 1.000.000<\/em><\/p>\n<p>C\u00e1ch x\u1eed l\u00fd:<\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung cho qu\u00fd 1\/2020, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau [32] v\u00e0 [33] nh\u01b0 sau:<br \/>\n[32] = 120.000.000 &#8211; 10.000.000 = 110.000.000<br \/>\n[33] = 12.000.000 &#8211; 1.000.000 = 11.000.000<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12372 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR3.jpg\" alt=\"\" width=\"747\" height=\"671\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR3.jpg 747w, \/2020\/wp-content\/uploads\/2020\/08\/DR3-700x629.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR3-50x45.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR3-60x54.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR3-100x90.jpg 100w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3, nh\u1ea5n\u00a0<b>T\u1ed5ng h\u1ee3p KHBS <\/b><\/li>\n<li>T\u1ea1i <b>B\u1ea3n gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<\/b>, ch\u1ec9 ti\u00eau\u00a0<b>40. Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3<\/b>\u00a0l\u00ean (1.000.000) &#8211; t\u1ee9c l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong Qu\u00fd 1\/2020 xu\u1ed1ng 1.000.000<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12373 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR4.jpg\" alt=\"\" width=\"893\" height=\"505\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR4.jpg 893w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-700x396.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-800x452.jpg 800w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-768x434.jpg 768w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-50x28.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-60x34.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR4-100x57.jpg 100w\" sizes=\"auto, (max-width: 893px) 100vw, 893px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b> , r\u1ed3i nh\u1ea5n <b>H\u1ea1ch to\u00e1n \u0110C<\/b><\/li>\n<li>Ph\u1ea7n m\u1ec1m sinh ra ch\u1ee9ng t\u1eeb <b>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b>: s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n cho \u0111\u00fang r\u1ed3i nh\u1ea5n <b>C\u1ea5t <\/b>(v\u00ed d\u1ee5 ghi N\u1ee3 TK33311\/C\u00f3 TK131)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12376 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR5.jpg\" alt=\"\" width=\"880\" height=\"420\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR5.jpg 880w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-700x334.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-800x382.jpg 800w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-768x367.jpg 768w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-50x24.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-60x29.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR5-100x48.jpg 100w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><i><b>L\u01b0u \u00fd:<\/b><\/i><\/span><\/p>\n<ul>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<b>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b>, ph\u1ea7n m\u1ec1m\u00a0<b>kh\u00f4ng t\u00edch v\u00e0o \u00f4 K\u00ea l\u00ean t\u1edd khai<\/b><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">=&gt; Kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai qu\u00fd 2\/2020<\/p>\n<ul>\n<li>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a t\u1edd khai qu\u00fd 01\/2020 l\u1ea7n \u0111\u1ea7u l\u00e0 2.000.000 th\u00ec s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba 1.000.000 s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb cho c\u00e1c kho\u1ea3n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u1edf c\u00e1c k\u1ef3 k\u00ea khai thu\u1ebf ti\u1ebfp theo.<\/li>\n<\/ul>\n<h6><span style=\"color: #ff0000;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: K\u00ea khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b><\/span><\/h6>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai qu\u00fd 01\/2020 theo s\u1ed1 li\u1ec7u gi\u1ed1ng tr\u01b0\u1eddng h\u1ee3p 1, \u0111\u1ebfn ng\u00e0y 15\/05\/2020, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 30.000.000, ti\u1ec1n thu\u1ebf l\u00e0 3.000.000<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>=&gt; Ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 sau 1.000.000<\/em><\/p>\n<p>C\u00e1ch x\u1eed l\u00fd:<\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung cho qu\u00fd 1\/2020, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean 2 ch\u1ec9 ti\u00eau [32], [33] nh\u01b0 sau:<br \/>\n[32] = 120.000.000 &#8211; 30.000.000 = 90.000.000<br \/>\n[33] = 12.000.000 &#8211; 3.000.000 = 9.000.000<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12382 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR6.jpg\" alt=\"\" width=\"747\" height=\"672\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR6.jpg 747w, \/2020\/wp-content\/uploads\/2020\/08\/DR6-700x630.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR6-50x45.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR6-60x54.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR6-100x90.jpg 100w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3, nh\u1ea5n\u00a0<b>T\u1ed5ng h\u1ee3p KHBS\u00a0<\/b>=&gt; S\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u00ean\u00a0<b>B\u1ea3n gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<br \/>\n<\/b><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12383 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR7.jpg\" alt=\"\" width=\"896\" height=\"503\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR7.jpg 896w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-700x393.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-800x449.jpg 800w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-768x431.jpg 768w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-50x28.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-60x34.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR7-100x56.jpg 100w\" sizes=\"auto, (max-width: 896px) 100vw, 896px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>\u00a0r\u1ed3i nh\u1ea5n\u00a0<b>H\u1ea1ch to\u00e1n \u0110C<\/b><\/li>\n<li>Ph\u1ea7n m\u1ec1m sinh ra ch\u1ee9ng t\u1eeb <b>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b>, s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n cho \u0111\u00fang r\u1ed3i nh\u1ea5n <b>C\u1ea5t<\/b><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: tr\u01b0\u1eddng h\u1ee3p n\u00e0y h\u1ea1ch to\u00e1n<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 1331\/C\u00f3 TK 131: S\u1ed1 ti\u1ec1n 1.000.000\u00a0 (t\u0103ng thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau)<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 33311\/C\u00f3 TK131: S\u1ed1 ti\u1ec1n 2.000.000 (gi\u1ea3m thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p)<\/em><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12387 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR8.jpg\" alt=\"\" width=\"880\" height=\"428\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR8.jpg 880w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-700x340.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-800x389.jpg 800w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-768x374.jpg 768w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-50x24.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-60x29.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR8-100x49.jpg 100w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><\/span><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n\u00a0<b>Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p<\/b> (ch\u1ec9 ti\u00eau 40) l\u00e0 (2.000.000) &#8211; t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 =&gt; N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a t\u1edd khai qu\u00fd 01\/2020 l\u1ea7n \u0111\u1ea7u l\u00e0 2.000.000 th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb cho thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ph\u00e1t sinh \u1edf c\u00e1c qu\u00fd ti\u1ebfp theo.<\/li>\n<li>\u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n\u00a0<b>Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b>\u00a0(Ch\u1ec9 ti\u00eau 43) l\u00e0 1.000.000 &#8211; t\u1ee9c l\u00e0 t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau l\u00ean 1.000.000 =&gt; Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00edch v\u00e0o \u00f4\u00a0<b>K\u00ea l\u00ean t\u1edd khai<\/b>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT, theo \u0111\u00f3 s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean ch\u1ec9 ti\u00eau\u00a0<b>38.\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\u00a0<\/b>thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai qu\u00fd 2.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12388 size-full\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2020\/08\/DR9.jpg\" alt=\"\" width=\"748\" height=\"686\" srcset=\"\/2020\/wp-content\/uploads\/2020\/08\/DR9.jpg 748w, \/2020\/wp-content\/uploads\/2020\/08\/DR9-700x642.jpg 700w, \/2020\/wp-content\/uploads\/2020\/08\/DR9-50x46.jpg 50w, \/2020\/wp-content\/uploads\/2020\/08\/DR9-60x55.jpg 60w, \/2020\/wp-content\/uploads\/2020\/08\/DR9-100x92.jpg 100w\" sizes=\"auto, (max-width: 748px) 100vw, 748px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.N\u1ed9i dung L\u00e0m th\u1ebf n\u00e0o khi k\u00ea khai th\u1eeba ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT? 2.C\u00e1ch x\u1eed l\u00fd Ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT cho k\u1ef3 k\u00ea khai sai: th\u1ef1c hi\u1ec7n\u00a0\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 li\u1ec7u cho&#8230;<\/p>\n","protected":false},"author":99,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12369","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/99"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=12369"}],"version-history":[{"count":2,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12369\/revisions"}],"predecessor-version":[{"id":12664,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12369\/revisions\/12664"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=12369"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=12369"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=12369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}