{"id":40005,"date":"2025-05-28T17:41:44","date_gmt":"2025-05-28T10:41:44","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40005"},"modified":"2025-11-07T14:25:56","modified_gmt":"2025-11-07T07:25:56","slug":"thay-doi-ve-thoi-diem-ky-so-tren-hoa-don-thoi-diem-ky-so-cham-nhat-la-ngay-lam-viec-tiep-theo-ke-tu-thoi-diem-lap-hoa-don","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/thay-doi-ve-thoi-diem-ky-so-tren-hoa-don-thoi-diem-ky-so-cham-nhat-la-ngay-lam-viec-tiep-theo-ke-tu-thoi-diem-lap-hoa-don\/","title":{"rendered":"Thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n:"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u01a1 quan Thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u0111\u1ea3m b\u1ea3o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n, tr\u00e1nh vi ph\u1ea1m quy \u0111\u1ecbnh.<\/p>\n<p><strong> C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u00a0<\/strong>Theo quy \u0111\u1ecbnh theo \u0111i\u1ec1u 1 kho\u1ea3n 7 \u0111i\u1ec3m c\u00a0 N\u011070\/2023\/N\u0110-CP<em> ( S\u1eeda \u0111\u1ed5i kho\u1ea3n 9 \u0111i\u1ec1u 10 N\u0110123 ) <\/em>quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1, th\u1eddi \u0111i\u1ec3m g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ebfn C\u01a1 quan Thu\u1ebf:<\/p>\n<p><span lang=\"EN\">c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><span lang=\"EN\">\u00a0kho\u1ea3n 9\u00a0nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">\u201c9. Th<\/span><span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed l<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0<span lang=\"VI\">\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 \u0111\u1ec3 k<\/span>\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng<\/span>\u00e0y, th\u00e1ng, n\u0103m c<span lang=\"VI\">\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp c<\/span>\u00f3 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u00ec th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 v<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 \u0111<span lang=\"VI\">\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi 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 ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y l\u00e0m vi<span lang=\"VI\">\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n (tr<span lang=\"VI\">\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<a name=\"tc_2\"><\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n khai thu<span lang=\"VI\">\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n; th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111<span lang=\"VI\">\u1ea3m b\u1ea3o \u0111<\/span>\u00fang, \u0111<span lang=\"VI\">\u1ea7y \u0111\u1ee7 v\u1ec1 h<\/span>\u00ecnh th<span lang=\"VI\">\u1ee9c v<\/span>\u00e0 n<span lang=\"VI\">\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_42\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.\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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00f3 m\u00e3\/Kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan Thu\u1ebf\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: N\u1ebfu ng\u00e0y K\u00fd s\u1ed1 &gt; Ng\u00e0y h\u00f3a \u0111\u01a1n + 1 th\u00ec khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: <strong>&#8220;Ng\u00e0y h\u00f3a \u0111\u01a1n n\u00e0y nh\u1ecf h\u01a1n n\u00e0y k\u00fd s\u1ed1 (t\u1ee9c ng\u00e0y hi\u1ec7n t\u1ea1i)&#8230; Theo quy \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n&#8221;<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40007\" src=\"\/2023\/wp-content\/uploads\/2025\/05\/08.png\" alt=\"\" width=\"424\" height=\"237\" srcset=\"\/2023\/wp-content\/uploads\/2025\/05\/08.png 424w, \/2023\/wp-content\/uploads\/2025\/05\/08-50x28.png 50w, \/2023\/wp-content\/uploads\/2025\/05\/08-60x34.png 60w, \/2023\/wp-content\/uploads\/2025\/05\/08-100x56.png 100w\" sizes=\"auto, (max-width: 424px) 100vw, 424px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":177,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3645],"ht-kb-tag":[],"class_list":["post-40005","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-lieu-nghi-dinh-70-2025-nd-cp"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/40005","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\/177"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=40005"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/40005\/revisions"}],"predecessor-version":[{"id":55543,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/40005\/revisions\/55543"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=40005"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=40005"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=40005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}