{"id":26292,"date":"2022-06-27T13:47:14","date_gmt":"2022-06-27T06:47:14","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=26292"},"modified":"2025-11-06T16:12:16","modified_gmt":"2025-11-06T09:12:16","slug":"cach-xu-ly-khi-lap-to-khai-thue-gtgt-ton-tai-hoa-don-thay-the-dieu-chinh-co-hoa-don-bi-thay-the-dieu-chinh-da-ke-khai-ky-truoc-do","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/cach-xu-ly-khi-lap-to-khai-thue-gtgt-ton-tai-hoa-don-thay-the-dieu-chinh-co-hoa-don-bi-thay-the-dieu-chinh-da-ke-khai-ky-truoc-do\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd khi l\u1eadp t\u1edd khai thu\u1ebf GTGT t\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3"},"content":{"rendered":"<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u t\u1ed5ng quan v\u1ec1 c\u00e1ch x\u1eed l\u00fd khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai \u1edf k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 thao t\u00e1c ch\u00ednh x\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai b\u1ed5 sung<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m theo t\u1eebng l\u1ef1a ch\u1ecdn<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT.<\/p>\n<\/div><\/div> <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><strong>2. C\u0103n c\u1ee9 nghi\u1ec7p v\u1ee5 <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/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 <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\u00a0<strong>Lu\u1eadt Thu\u1ebf GTGT 2024<\/strong>\u00a0v\u00e0\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/strong> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf GTGT, <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<\/div><\/div> <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><strong>3. C\u00e1c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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><em>=&gt; Tr\u00ean ph\u1ea7n m\u1ec1m, khi ng\u01b0\u1eddi d\u00f9ng <strong>C\u1ea5t<\/strong> t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u t\u1ea1i th\u00e1ng\/qu\u00fd c\u00f3 t\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 k\u00ea khai k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3, <strong>ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean t\u1edd khai c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf n\u00e0y v\u00e0 \u0111\u01b0a ra th\u00f4ng b\u00e1o cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1ef1a ch\u1ecdn c\u00e1ch x\u1eed l\u00fd.<\/strong><\/em><\/p>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26324\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/thue_1.png\" alt=\"\" width=\"552\" height=\"253\" srcset=\"\/2023\/wp-content\/uploads\/2022\/06\/thue_1.png 552w, \/2023\/wp-content\/uploads\/2022\/06\/thue_1-50x23.png 50w, \/2023\/wp-content\/uploads\/2022\/06\/thue_1-60x28.png 60w, \/2023\/wp-content\/uploads\/2022\/06\/thue_1-100x46.png 100w\" sizes=\"auto, (max-width: 552px) 100vw, 552px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #ff0000;\"><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>:<\/em>\u00a0<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 v\u00e0 th\u1ed1ng nh\u1ea5t c\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><\/span><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p\u00a0 1<\/strong>:\u00a0 N\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>X\u00f3a h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 l\u1eadp t\u1edd khai b\u1ed5 sung, \u0111\u1ed3ng th\u1eddi C\u1ea5t t\u1edd khai.<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng lo\u1ea1i b\u1ecf to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh k\u00ea khai kh\u00e1c k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf ra kh\u1ecfi t\u1edd khai thu\u1ebf GTGT.<\/li>\n<li>N\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong> t\u1ea1i ph\u1ee5 l\u1ee5c PL43\/2022\/QH15 \u0111\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t cho ph\u1ee5 l\u1ee5c, tr\u00e1nh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa ph\u1ee5 l\u1ee5c 43 v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra. <em>(\u0110\u00e1p \u1ee9ng t\u1eeb MISA SME 2022 &#8211; R26).\u00a0<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27974\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/pl43.png\" alt=\"\" width=\"1107\" height=\"654\" srcset=\"\/2023\/wp-content\/uploads\/2022\/06\/pl43.png 1107w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-700x414.png 700w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-800x473.png 800w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-768x454.png 768w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-50x30.png 50w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-60x35.png 60w, \/2023\/wp-content\/uploads\/2022\/06\/pl43-100x59.png 100w\" sizes=\"auto, (max-width: 1107px) 100vw, 1107px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 ho\u00e0n t\u1ea5t t\u1edd khai thu\u1ebf.<\/li>\n<li>Sau \u0111\u00f3, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung<\/a> c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: N\u1ebfu v\u1eabn mu\u1ed1n ti\u1ebfp t\u1ee5c k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 k\u00ea khai sau, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>V\u1eabn gi\u1eef h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh n\u00e0y v\u00e0 C\u1ea5t t\u1edd khai<\/strong>.<\/p>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-26292","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=26292"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26292\/revisions"}],"predecessor-version":[{"id":54815,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26292\/revisions\/54815"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=26292"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=26292"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=26292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}