{"id":40181,"date":"2025-05-30T16:42:18","date_gmt":"2025-05-30T09:42:18","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40181"},"modified":"2025-11-07T16:18:46","modified_gmt":"2025-11-07T09:18:46","slug":"huong-dan-xu-ly-hoa-don-khong-ma-sai-sot-theo-nd70-2025-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/huong-dan-xu-ly-hoa-don-khong-ma-sai-sot-theo-nd70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"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 Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng quan quy \u0111\u1ecbnh v\u00e0 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP tr\u00ean ph\u1ea7n m\u1ec1m MISA SME, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh ph\u00e1p l\u00fd khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t:\n<ul style=\"list-style-type: disc;\">\n<li>Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c)<\/li>\n<li>Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<\/li>\n<li>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n: l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Y\u00eau c\u1ea7u l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, Doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/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 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110i\u1ec1u 1 Kho\u1ea3n 13, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>\u00a0<span lang=\"EN\">s\u1eeda \u0111\u1ed5i t\u00ean <\/span><span lang=\"EN\">\u0110i\u1ec1u 19 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<p><b><span lang=\"EN\">\u201c\u0110i\u1ec1u<\/span><\/b><b><span lang=\"VI\">\u00a019. Thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h<\/span><\/b><b>\u00f3a \u0111\u01a1n \u0111i<\/b><b><span lang=\"VI\">\u1ec7n t\u1eed<\/span><\/b><\/p>\n<p><span lang=\"EN\">&#8211; Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ph<\/span>\u00e1t hi<span lang=\"VI\">\u1ec7n h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai (bao g\u1ed3m h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u01b0<span lang=\"VI\">\u1ee3c c\u1ea5p m<\/span>\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf, 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 \u0111<\/span>\u00e3 g<span lang=\"VI\">\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th<\/span>\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n x\u1eed l<\/span>\u00fd nh\u01b0 sau:<\/p>\n<p><span lang=\"EN\">a) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai v<span lang=\"VI\">\u1ec1 <strong>t<\/strong><\/span><strong>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh<\/span>\u00f4ng sai m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, c<\/span>\u00e1c n<span lang=\"VI\">\u1ed9i dung kh<\/span>\u00e1c kh\u00f4ng sai<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai v<\/span>\u00e0 <strong>kh\u00f4ng ph<span lang=\"VI\">\u1ea3i l\u1eadp l\u1ea1i h<\/span>\u00f3a \u0111\u01a1n<\/strong>. Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v<span lang=\"VI\">\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo\u00a0<strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong> Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai: <strong>m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n, sai v<span lang=\"VI\">\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h<\/span>\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch<\/strong><span lang=\"VI\"><strong>\u1ea5t l\u01b0\u1ee3ng<\/strong> th<\/span>\u00ec c\u00f3 th<span lang=\"VI\">\u1ec3 l\u1ef1a ch\u1ecdn <strong>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong> h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">b.1) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">b.2) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed l\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201cThay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y<\/span>, \u0111<span lang=\"VI\">\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 <strong>doanh nghi<span lang=\"VI\">\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h<span lang=\"VI\">\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n v\u00e0 ng\u01b0<span lang=\"VI\">\u1eddi mua ph\u1ea3i l\u1eadp<strong> v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/strong> ghi r<\/span>\u00f5 n<span lang=\"VI\">\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 <strong>c\u00e1 nh\u00e2n<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n ph<span lang=\"VI\">\u1ea3i <strong>th<\/strong><\/span><strong>\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua ho\u1eb7c th<\/span>\u00f4ng b\u00e1o tr\u00ean website c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n<\/strong> (n<span lang=\"VI\">\u1ebfu c<\/span>\u00f3). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu<span lang=\"VI\">\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c<span lang=\"VI\">\u1ea7u.<\/span><\/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 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/strong><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/hoa-don-da-gui-nguoi-mua-sai-ten-dia-chi-khong-sai-thong-tin-khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Sai MST, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/strong><\/p>\n<p>Cho ph\u00e9p ch\u1ecdn 1 trong 2 c\u00e1ch sau:<\/p>\n<ul>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thay-the-hoa-don-khong-ma-da-gui-cqt-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dun\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-cho-hoa-don-dien-tu-sai-sot\/\">C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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-40181","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\/40181","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=40181"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/40181\/revisions"}],"predecessor-version":[{"id":55835,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/40181\/revisions\/55835"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=40181"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=40181"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=40181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}