{"id":23557,"date":"2022-03-14T13:44:49","date_gmt":"2022-03-14T06:44:49","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=23557"},"modified":"2022-03-14T14:39:39","modified_gmt":"2022-03-14T07:39:39","slug":"huy-hoa-don-giay-da-thong-bao-phat-hanh-nhung-chua-su-dung-het","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/huy-hoa-don-giay-da-thong-bao-phat-hanh-nhung-chua-su-dung-het\/","title":{"rendered":"\u0110\u1ec3 ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, t\u00f4i c\u1ea7n l\u00e0m nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft?"},"content":{"rendered":"
1. N\u1ed9i dung<\/h6>\n

Theo Kho\u1ea3n 1, \u0110i\u1ec1u 27, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong><\/a>\u00a0<\/em><\/p>\n

“1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span>\u00a0kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n\u00a0<\/span>kinh doanh\u00a0c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n\u00a0<\/span>ti\u00eau\u00a0h\u1ee7y h\u00f3a \u0111\u01a1n. Th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o do th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf),\u00a0<\/span>doanh nghi\u1ec7p,\u00a0t\u1ed5 ch\u1ee9c<\/span>\u00a0kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n\u00a0<\/span>kinh doanh th\u00ec \u0111\u01a1n v\u1ecb\u00a0ph\u1ea3i ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/span>“<\/span><\/em><\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/p>\n

2. H\u01b0\u1edbng d\u1eabn<\/h6>\n

C\u0103n c\u1ee9 theo n\u1ed9i dung Kho\u1ea3n 2, \u0110i\u1ec1u 27, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n theo c\u00e1c b\u01b0\u1edbc chi ti\u1ebft nh\u01b0 sau:<\/p>\n

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<\/span>B\u01b0\u1edbc 1: Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh)<\/div>
\n

Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh\u00a0<\/span>t\u1ebf\u00a0ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n (H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i bao g\u1ed3m \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c).<\/span><\/p>\n

C\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/p>\n

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<\/span>B\u01b0\u1edbc 2: L\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y<\/div>
\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 27 ngh\u1ecb \u0111\u1ecbnh 123\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung c\u1ee7a B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y nh\u01b0 sau:<\/p>\n

“B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y ghi chi ti\u1ebft: <\/span>T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1… ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c)”<\/span><\/em><\/p>\n

Tr\u01b0\u1edbc khi h\u1ee7y h\u00f3a \u0111\u01a1n, H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y, v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 quy \u0111\u1ecbnh tr\u00ean. H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea ph\u1ea3i L\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea, k\u00fd x\u00e1c nh\u1eadn v\u00e0 l\u01b0u m\u1eabu t\u1ea1i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span>\u00a0kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span>.<\/p>\n

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<\/span>B\u01b0\u1edbc 3: Ti\u1ebfn h\u00e0nh h\u1ee7y v\u00e0 l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/div>
\n

Khi h\u1ee7y h\u00f3a \u0111\u01a1n, H\u1ed9i \u0111\u1ed3ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n. Bi\u00ean b\u1ea3n ghi r\u00f5 th\u00f4ng tin c\u1ea7n thi\u1ebft c\u1ee7a h\u00f3a \u0111\u01a1n h\u1ee7y nh\u01b0:<\/i><\/p>\n

    \n
  • Lo\u1ea1i h\u00f3a \u0111\u01a1n, M\u1eabu h\u00f3a \u0111\u01a1n, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u1eeb quy\u1ec3n \u2026 \u0111\u1ebfn quy\u1ec3n \u2026, T\u1eeb s\u1ed1 \u2026 \u0111\u1ebfn s\u1ed1\u00a0\u2026<\/i><\/li>\n
  • Ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y h\u00f3a \u0111\u01a1n (C\u1eaft g\u00f3c\/X\u00e9 nh\u1ecf\/\u0110\u1ed1t,…)<\/li>\n<\/ul>\n

    Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi trong H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u m\u1eabu t\u1ea1i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span>\u00a0kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span>.<\/p>\n

    <\/div><\/div><\/span><\/span><\/p>\n

    <\/div><\/span><\/span><\/p>\n

    \n
    <\/span>B\u01b0\u1edbc 4: Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n<\/div>
    \n
      \n
    • L\u1eadp th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y theo\u00a0M\u1eabu s\u1ed1 02\/HUY-H\u0110G Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong>.<\/span><\/li>\n
    • Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n<\/em>.\u00a0<\/span><\/li>\n<\/ul>\n

      <\/div><\/div><\/span><\/span><\/p>\n

      <\/div><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      1. N\u1ed9i dung Theo Kho\u1ea3n 1, \u0110i\u1ec1u 27, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0 “1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c\u00a0kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n\u00a0kinh doanh\u00a0c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n\u00a0ti\u00eau\u00a0h\u1ee7y h\u00f3a \u0111\u01a1n. Th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi…<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2587],"ht-kb-tag":[],"class_list":["post-23557","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dat-in-tu-in"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/23557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=23557"}],"version-history":[{"count":9,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/23557\/revisions"}],"predecessor-version":[{"id":23582,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/23557\/revisions\/23582"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=23557"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=23557"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=23557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}