{"id":12187,"date":"2020-08-14T11:40:49","date_gmt":"2020-08-14T04:40:49","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12187"},"modified":"2026-04-29T15:43:22","modified_gmt":"2026-04-29T08:43:22","slug":"lam-the-nao-khi-hoa-don-khong-len-tren-phu-luc-bang-ke-mua-vao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-hoa-don-khong-len-tren-phu-luc-bang-ke-mua-vao\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean tr\u00ean Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea mua v\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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<strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u01b0ng kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea mua v\u00e0o khi l\u1eadp t\u1edd khai thu\u1ebf GTGT. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd bi\u1ebft c\u00e1ch ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p<\/p>\n<p><strong>Nh\u1eadn bi\u1ebft l\u1ed7i:<\/strong> Khi l\u1eadp t\u1edd khai thu\u1ebf, ki\u1ec3m tra Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea mua v\u00e0o kh\u00f4ng th\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 nh\u1eadp<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c nguy\u00ean nh\u00e2n h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c t\u1eebng nguy\u00ean nh\u00e2n<\/li>\n<\/ul>\n<p><strong> Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean l\u1eadp t\u1edd khai thu\u1ebf GTGT<br \/>\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. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 1: Do \u0111ang s\u1eed d\u1ee5ng MISA SME 2026 R2<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i gi\u00e1p:<\/strong> Th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p l\u00ean MISA SME 2026 m\u1edbi nh\u1ea5t n\u1ebfu \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n MISA SME 2026 R2<\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0 <\/strong>V\u00e0o<strong> Tr\u1ee3 gi\u00fap<\/strong>\/ <strong>T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt <\/strong>\u0111\u1ec3 n\u00e2ng c\u1ea5p l\u00ean <strong>MISA SME 2026 m\u1edbi nh\u1ea5t. <\/strong>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tu_dong_cap_nhat\/#2-cac-buoc-thuc-hien\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ebfu sau khi n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m hi\u1ec7n ra c\u1ea3nh b\u00e1o: \u0110\u1ec3 ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p Qu\u00fd kh\u00e1ch vui l\u00f2ng nh\u1ea5n Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y th\u00ec ng\u01b0\u1eddi d\u00f9ng \u1ea5n v\u00e0o d\u00f2ng ch\u1eef &#8220;<strong>Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y<\/strong>&#8220;<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Sau khi \u1ea5n <strong>Th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2y<\/strong> th\u00ec kh\u00f4ng thao t\u00e1c v\u00e0 \u0111\u1ee3i ph\u1ea7n m\u1ec1m b\u1eadt ra th\u00f4ng b\u00e1o: <strong>Qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p \u0111\u00e3 ho\u00e0n th\u00e0nh<\/strong> r\u1ed3i nh\u1ea5n <strong>OK<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u00e3 l\u1eadp t\u1edd khai th\u00ec sau khi n\u00e2ng c\u1ea5p th\u00e0nh c\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n x\u00f3a t\u1edd khai \u0111i v\u00e0 l\u1eadp l\u1ea1i<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 2: \u0110ang kh\u00f4ng \u0111i\u1ec1n s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu l\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t v\u00e0 ch\u1ee9ng t\u1eeb \u1ee7y nhi\u1ec7m chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t v\u00e0 ch\u1ee9ng t\u1eeb \u1ee7y nhi\u1ec7m chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n\/ B\u1ecf ghi\/ S\u1eeda r\u1ed3i \u0111i\u1ec1n s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o t\u1ea1i tab thu\u1ebf trong ch\u1ee9ng t\u1eeb<\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 3: Kh\u00f4ng ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o ho\u1eb7c ch\u1ecdn nh\u00f3m HHDV kh\u00f4ng ph\u1ea3i l\u00e0 nh\u00f3m 1 ho\u1eb7c 2<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>M\u1edf ch\u1ee9ng t\u1eeb\/B\u1ecf ghi\/S\u1eeda\/T\u00ecm \u0111\u1ebfn c\u1ed9t <strong>Nh\u00f3m HHDV mua v\u00e0o\/<\/strong>Ch\u1ecdn l\u1ea1i \u0111\u00fang nh\u00f3m HHDV mua v\u00e0o l\u00e0 nh\u00f3m 1 ho\u1eb7c 2 v\u00e0 l\u1eadp l\u1ea1i t\u1edd khai.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><i><strong>L\u01b0u \u00fd:<\/strong> <\/i><i>c<\/i><i>h\u1ecdn nh\u00f3m 4, 5 s\u1ebd kh\u00f4ng l\u00ean t\u1edd khai, b\u1ea3ng k\u00ea thu\u1ebf v\u00e0 v\u1edbi c\u00e1c phi\u1ebfu chi ti\u1ec1n, nghi\u1ec7p v\u1ee5 kh\u00e1c n\u1ebfu \u0111<\/i><i>\u1ec3 tr\u1ed1ng s\u1ebd l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/i><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15650\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/13.1-700x362.png&quot;\" alt=\"\" width=\"700\" height=\"362\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/13.1-700x362.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/13.1-800x413.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/13.1-768x397.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/13.1-50x26.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/13.1-60x31.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/13.1-100x52.png 100w, \/2026\/wp-content\/uploads\/2020\/08\/13.1.png 1117w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 4: Ng\u00e0y h\u00f3a \u0111\u01a1n ho\u1eb7c Ng\u00e0y h\u1ea1ch to\u00e1n c\u1ee7a ch\u1ee9ng t\u1eeb l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>M\u1edf ch\u1ee9ng t\u1eeb\/Ki\u1ec3m tra ng\u00e0y h\u00f3a \u0111\u01a1n, ng\u00e0y h\u1ea1ch to\u00e1n (l\u00e0 ng\u00e0y ph\u1ea7n m\u1ec1m ghi nh\u1eadn h\u1ea1ch to\u00e1n) xem ng\u00e0y c\u00f3 l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 l\u1eadp t\u1edd khai thu\u1ebf hay kh\u00f4ng?<\/p>\n<ul>\n<li>N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n, ng\u00e0y h\u1ea1ch to\u00e1n sai: \u0110\u00e1nh l\u1ea1i cho \u0111\u00fang<\/li>\n<li>N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n, ng\u00e0y h\u1ea1ch to\u00e1n \u0111\u00fang: Th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 s\u1ebd kh\u00f4ng k\u00ea khai \u1edf k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y m\u00e0 s\u1ebd l\u00ean \u1edf k\u1ef3 t\u00ednh thu\u1ebf ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n ho\u1eb7c ng\u00e0y h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15651 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/13.2.png&quot;\" alt=\"\" width=\"1041\" height=\"758\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/13.2.png 1041w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-700x510.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-800x583.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-768x559.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-50x36.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-60x44.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/13.2-100x73.png 100w\" sizes=\"auto, (max-width: 1041px) 100vw, 1041px\" \/><\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 5: Ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 kh\u00e1c<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>M\u1edf l\u1ea7n l\u01b0\u1ee3t c\u00e1c t\u1edd khai \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c k\u1ef3. Ki\u1ec3m tra b\u1ea3ng k\u00ea mua v\u00e0o \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00f3 ch\u01b0a<\/p>\n<ul>\n<li>N\u1ebfu \u0111\u00e3 k\u00ea khai \u1edf c\u00e1c k\u1ef3 kh\u00e1c m\u00e0 k\u00ea khai kh\u00f4ng \u0111\u00fang th\u00ec M\u1edf l\u1ea1i t\u1edd khai kh\u00f4ng \u0111\u00fang\/tr\u00ean giao di\u1ec7n b\u1ea3ng k\u00ea mua v\u00e0o\/T\u00edch <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>\/B\u1ecf \u00f4 t\u00edch ch\u1ecdn c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u00f3 \u0111i\/T\u00edch \u0110\u1ed3ng \u00fd\/C\u1ea5t\/Sau \u0111\u00f3 l\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/li>\n<li>N\u1ebfu k\u00ea khai l\u00ean t\u1edd khai \u0111\u00f3 l\u00e0 \u0111\u00fang th\u00ec ch\u1ee9ng t\u1eeb \u0111\u00f3 s\u1ebd kh\u00f4ng l\u00ean n\u1eefa t\u1edd khai \u0111ang l\u1eadp n\u1eefa<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15762 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/13.3.png&quot;\" alt=\"\" width=\"975\" height=\"983\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/13.3.png 975w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-700x706.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-800x807.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-768x774.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-50x50.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-60x60.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/13.3-100x100.png 100w\" sizes=\"auto, (max-width: 975px) 100vw, 975px\" \/><\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 6: Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u00f4ng ch\u1ecdn Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: Tr\u00ean ch\u1ee9ng t\u1eeb: T\u00edch B\u1ecf ghi\/S\u1eeda\/ch\u1ecdn <strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<p>B\u01b0\u1edbc 2: Sang <strong>Tab H\u00f3a \u0111\u01a1n<\/strong> khai b\u00e1o: Ng\u00e0y h\u00f3a \u0111\u01a1n, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, S\u1ed1 h\u00f3a \u0111\u01a1n&#8230;<\/p>\n<p>B\u01b0\u1edbc 3: V\u00e0o <strong>Tab Thu\u1ebf<\/strong>, khai b\u00e1o th\u00f4ng tin Thu\u1ebf su\u1ea5t, Ti\u1ec1n thu\u1ebf, nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5&#8230;<\/p>\n<p>L\u01b0u \u00fd: V\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f3 tab H\u00f3a \u0111\u01a1n \u1edf b\u01b0\u1edbc 2 anh\/ch\u1ecb \u0111i\u1ec1n th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n&#8230; v\u00e0o tab Thu\u1ebf \u1edf b\u01b0\u1edbc 3<\/p>\n<p>B\u01b0\u1edbc 4: Sau \u0111\u00f3 l\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT.<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15765 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/13.4.png&quot;\" alt=\"\" width=\"1054\" height=\"815\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/13.4.png 1054w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-700x541.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-800x619.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-768x594.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-50x39.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-60x46.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/13.4-100x77.png 100w\" sizes=\"auto, (max-width: 1054px) 100vw, 1054px\" \/><\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 7: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ch\u01b0a n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111ang h\u1ea1ch to\u00e1n N\u1ee3 TK 1388 (3388)\/C\u00f3 TK 33312<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu th\u1ef1c t\u1ebf <strong>\u0111\u00e3 n\u1ed9p thu\u1ebf GTGT<\/strong> h\u00e0ng nh\u1eadp kh\u1ea9u. Xem h\u01b0\u1edbng d\u1eabn <b><a class=\"externalLink\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-mua-hang-nhap-khau-ky-nay-ky-sau-moi-nop-thue-gtgt-va-ke-khai-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/b><\/li>\n<li>N\u1ebfu th\u1ef1c t\u1ebf\u00a0<b>ch\u01b0a n\u1ed9p thu\u1ebf GTGT<\/b>\u00a0th\u00ec ch\u1ee9ng t\u1eeb \u0111\u00f3\u00a0<b>ch\u01b0a l\u00ean \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea mua v\u00e0o<\/b>, khi n\u00e0o th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec l\u00ean \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea mua v\u00e0o<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 8: Ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u1edf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c cho ph\u00e9p k\u00ea khai ri\u00eang thu\u1ebf GTGT, thu\u1ebf TT\u0110B<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ebfu th\u1ef1c t\u1ebf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c\u00a0<b>kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p<\/b> k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B th\u00ec:<\/p>\n<p>B\u01b0\u1edbc 1: V\u00e0o <strong>Danh m\u1ee5c\/C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/strong><\/p>\n<p>B\u01b0\u1edbc 2: K\u00edch \u0111\u00fap ch\u1ecdn v\u00e0o chi nh\u00e1nh c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea<\/p>\n<p>B\u01b0\u1edbc 3: B\u1ecf t\u00edch <strong>&#8220;K\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang&#8221;<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15781 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/13.5.png&quot;\" alt=\"\" width=\"892\" height=\"632\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/13.5.png 892w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-700x496.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-800x567.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-768x544.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-50x35.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-60x43.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/13.5-100x71.png 100w\" sizes=\"auto, (max-width: 892px) 100vw, 892px\" \/><\/p>\n<p>N\u1ebfu th\u1ef1c t\u1ebf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c\u00a0<b>\u0111\u01b0\u1ee3c ph\u00e9p<\/b>\u00a0k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B th\u00ec khi l\u1eadp t\u1edd khai c\u1ee7a T\u1ed5ng c\u00f4ng ty s\u1ebd kh\u00f4ng l\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c chi nh\u00e1nh, ph\u1ea3i\u00a0<b>th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai ri\u00eang \u1edf t\u1eebng chi nh\u00e1nh.<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12187","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12187"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12187\/revisions"}],"predecessor-version":[{"id":70669,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12187\/revisions\/70669"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12187"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12187"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}