{"id":25907,"date":"2022-06-01T08:49:00","date_gmt":"2022-06-01T01:49:00","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=25907"},"modified":"2024-10-15T15:08:45","modified_gmt":"2024-10-15T08:08:45","slug":"cach-ke-khai-hoa-don-gtgt-khi-hoa-don-goc-hd-bi-dieu-chinh-thay-the-va-hoa-don-dieu-chinh-thay-the-phat-sinh-khac-ky","status":"publish","type":"ht_kb","link":"http:\/\/helpsme2021.misa.vn\/2022\/kb\/cach-ke-khai-hoa-don-gtgt-khi-hoa-don-goc-hd-bi-dieu-chinh-thay-the-va-hoa-don-dieu-chinh-thay-the-phat-sinh-khac-ky\/","title":{"rendered":"C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n GTGT khi H\u00f3a \u0111\u01a1n g\u1ed1c (H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ph\u00e1t sinh kh\u00e1c k\u1ef3"},"content":{"rendered":"<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u0103n c\u1ee9 nghi\u1ec7p v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn 1 trong 2 h\u00ecnh th\u1ee9c x\u1eed l\u00fd l\u00e0\u00a0<strong>L\u1eadp H\u0110 \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0ho\u1eb7c\u00a0<strong>L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/strong>.<\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf GTGT,\u00a0<em>th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/em>, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/li>\n<\/ul>\n<p>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 v\u00e0 Kho\u1ea3n 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/p>\n<ul>\n<li>Q<span lang=\"VI\">uy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung cho t\u1eebng h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111<\/span>\u00e3<span lang=\"VI\">\u00a0n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t nh\u01b0ng ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t<\/span>.<\/li>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t; nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/li>\n<\/ul>\n<p><em><strong>Nh\u01b0 v\u1eady:<\/strong><\/em><\/p>\n<p>Khi \u0111\u01a1n v\u1ecb cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01a1n v\u1ecb \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho h\u00f3a \u0111\u01a1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, vi\u1ec7c n\u00e0y l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3. V\u00ec v\u1eady, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung cho th\u00e1ng\/qu\u00fd c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t (Kh\u00f4ng ph\u1ea3i l\u00e0 l\u1eadp t\u1edd khai v\u00e0o th\u00e1ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<p><em>N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf (H\u0110 g\u1ed1c) ph\u00e1t sinh t\u1ea1i 2 k\u1ef3 kh\u00e1c nhau (kh\u00e1c th\u00e1ng\/qu\u00fd k\u00ea khai) th\u00ec NNT c\u1ea7n k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><strong>V\u00ed d\u1ee5<\/strong>: H\u00f3a \u0111\u01a1n s\u1ed1 H\u011001 ng\u00e0y 15\/11, s\u1ed1 ti\u1ec1n 10 tri\u1ec7u. Sau \u0111\u00f3 ng\u00e0y 05\/12, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011001 c\u00f3 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y b\u1ecf v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011002 \u2013 S\u1ed1 ti\u1ec1n 12 tri\u1ec7u. Khi l\u1eadp t\u1edd khai thu\u1ebf,\u00a0 k\u1ebf to\u00e1n k\u00ea d\u1eef li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u1eebng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011001 \u2013 S\u1ed1 ti\u1ec1n 10 tri\u1ec7u: K\u00ea l\u00ean b\u1ea3ng k\u00ea thu\u1ebf GTGT th\u00e1ng 11.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 H\u011002 \u2013 S\u1ed1 ti\u1ec1n 12 tri\u1ec7u: K\u00ea tr\u00ean t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT th\u00e1ng 11.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">C\u0169ng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd th\u00ec k\u1ebf to\u00e1n v\u1eabn k\u00ea l\u00ean c\u1ea3 H\u011001 v\u00e0 H\u011002 tr\u00ean T\u1edd khai l\u1ea7n \u0111\u1ea7u qu\u00fd 4.<\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/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>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"text-decoration: underline;\">T\u1eeb v\u00ed d\u1ee5<\/span><\/strong>: Ng\u00e0y 31\/05, ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011081 v\u00e0 H\u011082 &#8211; C\u00f9ng s\u1ed1 ti\u1ec1n 11 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ebfn ng\u00e0y 05\/06, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011081 v\u00e0 H\u011082 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y H\u011081 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang 16.5 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ed3ng th\u1eddi, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088 cho H\u011082 do sai \u0111\u01a1n gi\u00e1 &#8211; \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5.5 tri\u1ec7u.<\/p>\n<p>Khi k\u1ebf to\u00e1n k\u00ea khai thu\u1ebf GTGT s\u1ebd x\u1ea3y ra 2 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul>\n<li>\u0110\u00e3 l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. (N\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5 tr\u01b0\u1edbc ng\u00e0y ph\u00e1t hi\u1ec7n H\u0110 sai s\u00f3t &#8211; Tr\u01b0\u1edbc ng\u00e0y 05\/06).<\/li>\n<li>Ch\u01b0a n\u1ed9p t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u, ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. (N\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5 sau ng\u00e0y ph\u00e1t hi\u1ec7n H\u0110 sai s\u00f3t &#8211; Sau ng\u00e0y 05\/06).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/esign.misa.vn\/dang-ky-dung-thu\/?utm_source=helpsme&amp;utm_medium=banner&amp;utm_campaign=&amp;utm_content=&amp;utm_term=billing__esign\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-30399\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png\" alt=\"\" width=\"1200\" height=\"243\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png 1200w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-700x142.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-800x162.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-768x156.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-50x10.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-60x12.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-100x20.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\">C\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin tham kh\u1ea3o m\u00e0 MISA thu th\u1eadp \u0111\u01b0\u1ee3c t\u1eeb h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u1ee7a 1 s\u1ed1 chi c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf (H\u0110 g\u1ed1c) kh\u00e1c k\u1ef3 (th\u00e1ng\/qu\u00fd k\u00ea khai) nh\u01b0 sau:<\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h4><span style=\"font-size: 14pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: #000000;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi d\u00f9ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf.<\/span><\/p>\n<ul>\n<li>Tr\u00ean giao di\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n\u00a0<strong>Xem H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/strong> \u0111\u1ec3 xem nhanh s\u1ed1 li\u1ec7u c\u1ea7n k\u00ea khai b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean ch\u1ec9 ti\u00eau [32], [33] li\u00ean quan.<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-25949\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_1-3.png\" alt=\"\" width=\"1264\" height=\"684\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_1-3.png 1264w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-700x379.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-800x433.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-768x416.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-50x27.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-60x32.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-100x54.png 100w\" sizes=\"(max-width: 1264px) 100vw, 1264px\" \/><\/p>\n<ul>\n<li>T\u1eeb \u0111\u00f3, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai cho ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-25940\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png\" alt=\"\" width=\"700\" height=\"762\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-800x871.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-768x836.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-46x50.png 46w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-55x60.png 55w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-92x100.png 92w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2.png 1174w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h4><span style=\"font-size: 14pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, <span style=\"color: #000000;\"> ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 tham kh\u1ea3o 1 trong 2 c\u00e1ch x\u1eed l\u00fd m\u00e0 MISA \u0111\u01b0a ra nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>:<\/em> <em>MISA khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai thu\u1ebf GTGT v\u00e0 g\u1eedi t\u1edbi CQT c\u1ea7n x\u00e1c nh\u1eadn l\u1ea1i k\u1ef9 th\u00f4ng tin, th\u1ed1ng nh\u1ea5t c\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 1: K\u00ea khai \u0111\u1ed3ng th\u1eddi c\u1ea3 h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><em>T\u1eeb <strong>MISA SME 2022 &#8211; R19<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh kh\u00e1c k\u1ef3 v\u1edbi H\u0110 sai s\u00f3t (ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u) l\u00ean t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/em><\/span><\/p>\n<p><span style=\"color: #000000;\"><em><strong>L\u01b0u \u00fd<\/strong>: Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1eabu t\u1edd khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/em><\/span><\/p>\n<p><em>C\u1ee5 th\u1ec3, khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc k\u1ef3 h\u1ea1n l\u1eadp t\u1edd khai thu\u1ebf GTGT,<span style=\"color: #000000;\"> ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u00ea khai lu\u00f4n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/span><\/em><\/p>\n<p><strong>C\u00f9ng v\u00ed d\u1ee5 tr\u00ean<\/strong>:<\/p>\n<p>Ng\u00e0y 31\/05, ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011081 v\u00e0 H\u011082 &#8211; C\u00f9ng s\u1ed1 ti\u1ec1n 11 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ebfn ng\u00e0y 05\/06, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011081 v\u00e0 H\u011082 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y H\u011081v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang 16.5 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ed3ng th\u1eddi, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088 cho H\u011082 do sai \u0111\u01a1n gi\u00e1 &#8211; \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5.5 tri\u1ec7u.<\/p>\n<p>Ng\u00e0y 10\/06, k\u1ebf to\u00e1n l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u &#8211;\u00a0 K\u1ef3 khai thu\u1ebf th\u00e1ng 5. C\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea HHDV b\u00e1n ra nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: inherit; font-size: inherit;\">H\u00f3a \u0111\u01a1n g\u1ed1c H\u011081 (H\u0110 h\u1ee7y): K\u00ea l\u00ean b\u1ea3ng k\u00ea v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/span><\/li>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u011082 (H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh): K\u00ea \u0111\u00fang gi\u00e1 tr\u1ecb doanh thu ch\u01b0a thu\u1ebf l\u00e0 10 tri\u1ec7u, Ti\u1ec1n thu\u1ebf GTGT l\u00e0 1 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083: K\u00ea \u0111\u00fang s\u1ed1 ti\u1ec1n l\u00e0 16.5 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088: K\u00ea ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng l\u00e0 5.5 tri\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m:<\/strong><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, tr\u00ean giao di\u1ec7n b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n HHDV b\u00e1n ra, nh\u1ea5n<strong> Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh. <\/strong>T\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng ti\u1ebfp t\u1ee5c:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn ph\u1ea1m vi t\u00ecm ki\u1ebfm h\u00f3a \u0111\u01a1n. Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/li>\n<li>T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u1ea7n l\u1ea5y l\u00ean t\u1edd khai.<\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-26172\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_7-1.png\" alt=\"\" width=\"1418\" height=\"687\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_7-1.png 1418w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-700x339.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-800x388.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-768x372.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-50x24.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-60x29.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_7-1-100x48.png 100w\" sizes=\"(max-width: 1418px) 100vw, 1418px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb h\u1ee7y c\u00f3 s\u1ed1 ti\u1ec1n b\u1eb1ng 0. \u0110\u1ed3ng th\u1eddi c\u0169ng l\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n n\u00e0y th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ti\u1ec1n v\u00e0 n\u1ed9i dung ghi ch\u00fa &#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n&#8230;&#8221;<\/li>\n<li>L\u1ea5y l\u00ean \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-25951\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_4-1.png\" alt=\"\" width=\"1276\" height=\"828\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_4-1.png 1276w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-700x454.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-800x519.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-768x498.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-50x32.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-60x39.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_4-1-100x65.png 100w\" sizes=\"(max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 2: K\u00ea h\u00f3a \u0111\u01a1n sai s\u00f3t (H\u0110 g\u1ed1c) l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u, k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai b\u1ed5 sung<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>C\u00f9ng v\u00ed d\u1ee5 tr\u00ean<\/strong>:<\/p>\n<p>Ng\u00e0y 31\/05, ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011081 v\u00e0 H\u011082 &#8211; C\u00f9ng s\u1ed1 ti\u1ec1n 11 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ebfn ng\u00e0y 05\/06, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011081 v\u00e0 H\u011082 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y H\u011081v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang 16.5 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ed3ng th\u1eddi, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088 cho H\u011082 do sai \u0111\u01a1n gi\u00e1 &#8211; \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5.5 tri\u1ec7u.<\/p>\n<p>Ng\u00e0y 10\/06, k\u1ebf to\u00e1n l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 th\u00e1ng 5: K\u00ea h\u00f3a \u0111\u01a1n sai s\u00f3t (H\u0110 g\u1ed1c) l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u, k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai b\u1ed5 sung.<\/p>\n<p>C\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung k\u1ef3 th\u00e1ng 5 nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u: K\u00ea l\u00ean b\u1ea3ng k\u00ea \u0111\u00fang s\u1ed1 ti\u1ec1n tr\u00ean c\u1ea3 2 h\u00f3a \u0111\u01a1n H\u011081 v\u00e0 H\u011082 (S\u1ed1 ti\u1ec1n 11 tri\u1ec7u)<\/li>\n<li>T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT: C\u0103n c\u1ee9 v\u00e0o H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n ch\u1ec9nh s\u1eeda l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan tr\u00ean t\u1edd khai b\u1ed5 sung cho ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p><strong>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m:<\/strong><\/p>\n<p><em>1. K\u00ea h\u00f3a \u0111\u01a1n g\u1ed1c (H\u0110 c\u00f3 sai s\u00f3t) l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u<\/em><\/p>\n<ul>\n<li>Tr\u00ean b\u1ea3ng k\u00ea HHDV b\u00e1n ra, ch\u01b0\u01a1ng tr\u00ecnh \u0111ang l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n sai s\u00f3t (H\u0110 g\u1ed1c b\u1ecb h\u1ee7y) v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng 0. \u0110\u1ed3ng th\u1eddi c\u0169ng l\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n n\u00e0y th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ti\u1ec1n v\u00e0 n\u1ed9i dung ghi ch\u00fa &#8220;H\u00f3a \u0111\u01a1n thay th\u1ebf cho H\u0110 s\u1ed1&#8230;&#8221;<\/li>\n<li>L\u1ea5y l\u00ean \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-25959\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_6.png\" alt=\"\" width=\"1270\" height=\"703\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_6.png 1270w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-700x387.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-800x443.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-768x425.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-50x28.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-60x33.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_6-100x55.png 100w\" sizes=\"(max-width: 1270px) 100vw, 1270px\" \/><\/p>\n<ul>\n<li>Nh\u01b0 v\u1eady, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n nh\u1eadp tay l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n tr\u00ean H\u0110 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n sai s\u00f3t (H\u0110 b\u1ecb thay th\u1ebf).<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-25958\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_5.png\" alt=\"\" width=\"1524\" height=\"1065\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_5.png 1524w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-700x489.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-800x559.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-768x537.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-50x35.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-60x42.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_5-100x70.png 100w\" sizes=\"(max-width: 1524px) 100vw, 1524px\" \/><\/p>\n<p><em>2. L\u1eadp t\u1edd khai b\u1ed5 sung &#8211; \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai cho ch\u00ednh x\u00e1c.<\/em><\/p>\n<ul>\n<li>Tr\u00ean giao di\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n\u00a0<strong>Xem H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/strong> \u0111\u1ec3 xem nhanh s\u1ed1 li\u1ec7u c\u1ea7n k\u00ea khai b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean ch\u1ec9 ti\u00eau [32], [33] li\u00ean quan.<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-25949\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_1-3.png\" alt=\"\" width=\"1264\" height=\"684\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_1-3.png 1264w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-700x379.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-800x433.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-768x416.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-50x27.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-60x32.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/bs_1-3-100x54.png 100w\" sizes=\"(max-width: 1264px) 100vw, 1264px\" \/><\/p>\n<ul>\n<li>T\u1eeb \u0111\u00f3, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai cho ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-25940\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png\" alt=\"\" width=\"700\" height=\"762\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-800x871.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-768x836.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-46x50.png 46w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-55x60.png 55w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-92x100.png 92w, \/2022\/wp-content\/uploads\/2022\/06\/bs_2-2.png 1174w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Roboto, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\">\n                    globalThis.lzfr.renderExternalForm({formId: \"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<h6><\/h6>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"_links":{"self":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/25907"}],"collection":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=25907"}],"version-history":[{"count":4,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/25907\/revisions"}],"predecessor-version":[{"id":30413,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/25907\/revisions\/30413"}],"wp:attachment":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=25907"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=25907"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=25907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}