{"id":12317,"date":"2020-08-14T15:45:34","date_gmt":"2020-08-14T08:45:34","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12317"},"modified":"2026-09-10T15:20:36","modified_gmt":"2026-09-10T08:20:36","slug":"lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m?"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/4zBwFdkMNCE\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. 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 <strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong> 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> ho\u1eb7c <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 <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 style=\"list-style-type: disc;\">\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 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP: 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\"> n\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>. <em>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 (Kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14).<\/em><\/p>\n<p>Hi\u1ec7n t\u1ea1i C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c Ghi ch\u00fa c\u1ee7a T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 nh\u01b0 sau:<\/p>\n<ul data-start=\"227\" data-end=\"2280\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"1iq5i9m\" data-start=\"227\" data-end=\"988\"><em><strong data-start=\"229\" data-end=\"243\">Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh k\u00ea khai; \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"533\" data-end=\"541\" data-is-only-node=\"\">[37]<\/strong>\u00a0k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf). Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 s\u1edf kinh doanh c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"923\" data-end=\"931\">[38]<\/strong>\u00a0k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/li>\n<li data-section-id=\"layvwq\" data-start=\"990\" data-end=\"1440\"><em><strong data-start=\"992\" data-end=\"1006\">Tr\u01b0\u1eddng h\u1ee3p<\/strong> ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t ch\u01b0a k\u00ea khai th\u1ef1c hi\u1ec7n khai v\u00e0o ch\u1ec9 ti\u00eau <strong data-start=\"1127\" data-end=\"1135\" data-is-only-node=\"\">[37]<\/strong>\u00a0ho\u1eb7c\u00a0<strong data-start=\"1141\" data-end=\"1149\">[38]<\/strong> (th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung).<\/em><\/li>\n<li data-section-id=\"zvv3oj\" data-start=\"1442\" data-end=\"1784\"><em><strong data-start=\"1444\" data-end=\"1458\">Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"1655\" data-end=\"1663\" data-is-only-node=\"\">[37]<\/strong>\u00a0ho\u1eb7c\u00a0<strong data-start=\"1669\" data-end=\"1677\">[38]<\/strong>\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/em><\/li>\n<li data-section-id=\"1mu75eg\" data-start=\"1786\" data-end=\"2132\"><em><strong data-start=\"1788\" data-end=\"1802\">Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"2011\" data-end=\"2019\" data-is-only-node=\"\">[37]<\/strong>\u00a0t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/em><\/li>\n<li data-section-id=\"1odygq9\" data-start=\"2134\" data-end=\"2280\" data-is-last-node=\"\"><em><strong data-start=\"2136\" data-end=\"2159\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/strong>\u00a0th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/li>\n<\/ul>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"63\" data-end=\"223\">C\u0103n c\u1ee9 t\u1ea1i\u00a0<strong>\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y\u00a0<strong>20\/06\/2026 (S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP)<\/strong>\u00a0nh\u01b0 sau:<\/p>\n<p data-start=\"225\" data-end=\"276\"><em><strong data-start=\"225\" data-end=\"276\">\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26<\/strong><\/em><\/p>\n<p data-start=\"280\" data-end=\"1514\"><em>\u201cg) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 s\u1edf kinh doanh c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d.<\/em><\/p>\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, n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p trong Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ec9 c\u1ea7n k\u00ea khai ch\u1ec9 ti\u00eau 37, 38 m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp t\u1edd khai b\u1ed5 sung th\u00ec \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.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ph\u00e1t sinh <strong>c\u00f3 gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/strong> so v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (T\u0103ng c\u00e1c ch\u1ec9 ti\u00eau: Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT,\u00a0 T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n: Khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c (Ch\u1ecdn c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n b\u1ed5 sung); L\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p KHBS; N\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf GTGT (S\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c) v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ph\u00e1t sinh <strong>c\u00f3 gi\u00e1 tr\u1ecb gi\u1ea3m<\/strong> so v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c. Sau khi \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung:\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0N\u1ebfu d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p &#8211; T\u1ee9c NNT n\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf GTGT th\u00ec NNT \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/li>\n<li>N\u1ebfu d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec NNT k\u00ea khai ph\u1ea7n kh\u1ea5u tr\u1eeb t\u0103ng th\u00eam v\u00e0o T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf)<\/li>\n<li>N\u1ebfu l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ef3 g\u1ed1c kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft) th\u00ec NNT k\u00ea khai ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m kh\u1ea5u tr\u1eeb v\u00e0o T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/em><\/p>\n<p><em>1. Tr\u01b0\u1eddng h\u1ee3p 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 trong c\u00f9ng 1 k\u1ef3.<\/em><\/p>\n<p style=\"padding-left: 40px;\">H\u00f3a \u0111\u01a1n s\u1ed1 H\u011001 ng\u00e0y 15\/11. Sau \u0111\u00f3 ng\u00e0y 20\/11, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n s\u1ed1 H\u011001 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 H\u011002. Khi l\u1eadp t\u1edd khai thu\u1ebf, k\u1ebf to\u00e1n l\u1ea5y s\u1ed1 li\u1ec7u h\u00f3a \u0111\u01a1n H\u011001 v\u00e0 H\u011002 l\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 11.<\/p>\n<p><em>2. Tr\u01b0\u1eddng h\u1ee3p 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.<\/em><\/p>\n<p style=\"padding-left: 40px;\">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 c\u00f3 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n s\u1ed1 H\u011001 v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 H\u011002 &#8211; 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 style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011001 &#8211; 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 &#8211; S\u1ed1 ti\u1ec1n 12 tri\u1ec7u: Kh\u00f4ng k\u00ea l\u00ean t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u th\u00e1ng 12 m\u00e0 khi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT th\u00e1ng 11 th\u00ec k\u00ea l\u00ean h\u00f3a \u0111\u01a1n s\u1ed1 H\u011002.<\/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<\/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<h3><strong>2. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 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 trong c\u00f9ng 1 k\u1ef3<\/strong>:\u00a0 Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean c\u00f9ng 1 t\u1edd khai (c\u00f9ng th\u00e1ng\/c\u00f9ng qu\u00fd k\u00ea khai)<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 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<\/strong>: Tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/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<h3><strong>3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"color: #000000; font-size: 14pt;\">B\u01b0\u1edbc 1: <\/span><\/strong>V\u00e0o <strong>Nghi\u1ec7p v\u1ee5\/<\/strong><b>Thu\u1ebf<\/b>, ch\u1ecdn <b>TT80 &#8211; T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT).<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28817\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/BS_1.png\" alt=\"\" width=\"653\" height=\"575\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/BS_1.png 653w, \/2026\/wp-content\/uploads\/2020\/08\/BS_1-50x44.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/BS_1-60x53.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/BS_1-100x88.png 100w\" sizes=\"auto, (max-width: 653px) 100vw, 653px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>K<\/strong><b>\u1ef3 t\u00ednh thu\u1ebf\/ <\/b>Ch\u1ecdn\u00a0<b>T\u1edd khai b\u1ed5 sung. <\/b>Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd.<\/b><\/p>\n<ul>\n<li>T\u1edd khai b\u1ed5 sung kh\u00f4ng h\u1ed7 tr\u1ee3 l\u1eadp B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) mua v\u00e0o, B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) b\u00e1n ra. B\u1ea3n ch\u1ea5t khi n\u1ed9p t\u1edd khai thu\u1ebf ch\u1ec9 n\u1ed9p t\u1edd khai ch\u1ee9 kh\u00f4ng n\u1ed9p B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) mua v\u00e0o, B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) b\u00e1n ra<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28818\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/BS_2.png\" alt=\"\" width=\"737\" height=\"552\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/BS_2.png 737w, \/2026\/wp-content\/uploads\/2020\/08\/BS_2-700x524.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/BS_2-50x37.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/BS_2-60x45.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/BS_2-100x75.png 100w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u00ean t\u1edd khai b\u1ed5 sung, s\u1eeda theo nguy\u00ean t\u1eafc <b>Sai \u1edf ch\u1ec9 ti\u00eau n\u00e0o th\u00ec s\u1eeda s\u1ed1 li\u1ec7u \u0111\u00fang \u1edf ch\u1ec9 ti\u00eau \u0111\u00f3. <\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28819\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/BS_3.png\" alt=\"\" width=\"1174\" height=\"1076\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/BS_3.png 1174w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-700x642.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-800x733.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-768x704.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-50x46.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-60x55.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/BS_3-100x92.png 100w\" sizes=\"auto, (max-width: 1174px) 100vw, 1174px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><em> C\u00f3 th\u1ec3 t\u00ednh nhanh s\u1ed1 li\u1ec7u c\u1ea7n k\u00ea khai b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau [32], [33] b\u1eb1ng c\u00e1ch nh\u1ea5n <strong>Xem H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/strong> tr\u00ean t\u1edd khai.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28820\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/BS_4.png\" alt=\"\" width=\"1175\" height=\"528\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/BS_4.png 1175w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-700x315.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-800x359.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-768x345.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-50x22.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-60x27.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/BS_4-100x45.png 100w\" sizes=\"auto, (max-width: 1175px) 100vw, 1175px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <b>T\u1ed5ng h\u1ee3p KHBS. <\/b>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh tr\u00ean <em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh\/ n<\/em>h\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28825\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/BS_7.png\" alt=\"\" width=\"1174\" height=\"902\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/BS_7.png 1174w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-700x538.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-800x615.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-768x590.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-50x38.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-60x46.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/BS_7-100x77.png 100w\" sizes=\"auto, (max-width: 1174px) 100vw, 1174px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn &nbsp;<\/p>\n","protected":false},"author":159,"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-12317","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\/12317","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12317"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12317\/revisions"}],"predecessor-version":[{"id":73651,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12317\/revisions\/73651"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12317"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12317"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}