{"id":21805,"date":"2021-12-07T16:29:31","date_gmt":"2021-12-07T09:29:31","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=21805"},"modified":"2023-12-13T14:58:49","modified_gmt":"2023-12-13T07:58:49","slug":"hoa-don-dien-tu-xuat-theo-nd51-phat-hien-sai-sot-khi-dang-su-dung-hddt-theo-nd123","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hoa-don-dien-tu-xuat-theo-nd51-phat-hien-sai-sot-khi-dang-su-dung-hddt-theo-nd123\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t theo N\u011051, ph\u00e1t hi\u1ec7n sai s\u00f3t khi \u0111ang s\u1eed d\u1ee5ng H\u0110\u0110T theo N\u0110123"},"content":{"rendered":"<h6><span style=\"color: #ff0000; font-size: 12pt;\"><em>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho\u00a0MISA\u00a0bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/docs.google.com\/forms\/d\/1eeRV-qeIpp8yrtTUTkwXmFsZY2ai9ZN41CPKvkQsEZg\/edit\">T\u1ea1i \u0111\u00e2y<\/a><\/span><\/em><\/span><\/h6>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>1. N\u1ed9i dung<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 theo Kho\u1ea3n 6, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 78:<\/p>\n<p><em>&#8220;6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/ke-toan-kiem-toan\/nghi-dinh-123-2020-nd-cp-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">123\/2020\/N\u0110-CP<\/a>\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu-105694.aspx\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thuong-mai\/nghi-dinh-04-2014-nd-cp-sua-doi-nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu-219728.aspx\" target=\"_blank\" rel=\"noopener\">04\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua <strong>ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/ke-toan-kiem-toan\/nghi-dinh-123-2020-nd-cp-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">123\/2020\/N\u0110-CP<\/a>\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t<\/strong>. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu-105694.aspx\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a>\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thuong-mai\/nghi-dinh-04-2014-nd-cp-sua-doi-nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu-219728.aspx\" target=\"_blank\" rel=\"noopener\">04\/2014\/N\u0110-CP<\/a> c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).&#8221;<\/em><\/p>\n<p><em><strong>Xem th\u00eam:\u00a0<\/strong><\/em><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xu-ly-hoa-don-sai-sot-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\"><em>To\u00e0n b\u1ed9 lu\u1ed3ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng theo N\u0110123, TT 78\u00a0 c\u00f3 sai s\u00f3t.<\/em><\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>2. H\u01b0\u1edbng d\u1eabn<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"\/\/www.youtube.com\/embed\/HVhv-ZLnthY\" width=\"860\" height=\"484\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1... k\u00fd hi\u1ec7u... s\u1ed1... ng\u00e0y... th\u00e1ng... n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:13309,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;6&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;7&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;8&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;9&quot;:0,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;15&quot;:&quot;Times New Roman&quot;,&quot;16&quot;:12}\">K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP,\u00a0 n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP c\u00f3 sai s\u00f3t, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1... k\u00fd hi\u1ec7u... s\u1ed1... ng\u00e0y... th\u00e1ng... n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:13309,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;6&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;7&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;8&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;9&quot;:0,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;15&quot;:&quot;Times New Roman&quot;,&quot;16&quot;:12}\"><strong>B\u01b0\u1edbc 1<\/strong>: <a href=\"\/2026\/kb\/huy-hoa-don-sai-sot\/\" target=\"_blank\" rel=\"noopener\">H\u1ee7y h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh theo N\u0110 51 c\u00f3 sai s\u00f3t<\/a><\/span><\/li>\n<li><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1... k\u00fd hi\u1ec7u... s\u1ed1... ng\u00e0y... th\u00e1ng... n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:13309,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;6&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;7&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;8&quot;:{&quot;1&quot;:&#091;{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}&#093;},&quot;9&quot;:0,&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;15&quot;:&quot;Times New Roman&quot;,&quot;16&quot;:12}\"><strong>B\u01b0\u1edbc 2<\/strong>: <a href=\"\/2026\/kb\/lap-thong-bao-hoa-don-sai-sot\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp th\u00f4ng b\u00e1o <strong>Thay th\u1ebf<\/strong> h\u00f3a \u0111\u01a1n sai s\u00f3t g\u1eedi C\u01a1 quan thu\u1ebf<\/a><\/span><\/li>\n<li><strong>B\u01b0\u1edbc 3<\/strong>: <a href=\"\/2026\/kb\/lap-hoa-don-thay-the-cho-hoa-don-sai-sot\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi theo N\u0110123 thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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<h5><strong>3. L\u01b0u \u00fd<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Sau khi ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <a href=\"\/2026\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">x\u1eed l\u00fd k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh Thu\u1ebf GTGT.<\/a><\/li>\n<li><strong>Theo quy \u0111\u1ecbnh N\u0110123<\/strong>, <strong>doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1eefa<\/strong>. <em>Trong tr\u01b0\u1eddng h\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 ph\u00e1t h\u00e0nh theo N\u011051 khi \u0111ang s\u1eed d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh 123, <span style=\"color: #ff0000;\">kh\u00e1ch h\u00e0ng c\u1ea7n li\u00ean h\u1ec7 t\u1edbi chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 nh\u1eadn h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c l\u1eadp l\u1ea1i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (n\u1ebfu c\u00f3).<\/span><\/em><\/li>\n<li><strong>T\u1eeb MISA SME2022 &#8211; phi\u00ean b\u1ea3n R15<\/strong>, b\u00ean c\u1ea1nh vi\u1ec7c cho ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\">Kho\u1ea3n 6, \u0110i\u1ec1u 12, TT78<\/a> \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh theo N\u011051 c\u00f3 sai s\u00f3t, MISA <strong>c\u0169ng \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/strong>.<br \/>\n<em>Tuy nhi\u00ean <strong>do ch\u01b0a c\u00f3 c\u00f4ng v\u0103n, quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c<\/strong> v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3 theo quy \u0111\u1ecbnh c\u0169, <\/em><span style=\"color: #ff0000;\"><em>MISA khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng <\/em><strong><em>tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n x\u00e1c nh\u1eadn l\u1ea1i k\u1ef9 th\u00f4ng tin, c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n N\u011051 c\u00f3 sai s\u00f3t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><br \/>\n<\/strong><em><span style=\"color: #000000;\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 khi <\/span><\/em><\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\"><em>l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t theo N\u0110123<\/em><\/a><\/span><span style=\"color: #ff0000;\"><em><span style=\"color: #000000;\"> (<strong>L\u01b0u \u00fd<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea1m th\u1eddi ch\u01b0a \u0111\u00e1p \u1ee9ng ti\u1ec7n \u00edch l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh 123\/2022\/N\u0110-CP cho h\u00f3a \u0111\u01a1n sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP.)<\/span><\/em><strong><br \/>\n<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-24189\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-700x524.png\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-700x524.png 700w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-800x599.png 800w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-768x575.png 768w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-50x37.png 50w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-60x45.png 60w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51-100x75.png 100w, \/2026\/wp-content\/uploads\/2021\/12\/lap-hd-dc-cho-hd51.png 898w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n<p><em><span style=\"color: #ff0000;\">Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho<em class=\"Highlight\">\u00a0MISA\u00a0<\/em>bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh<\/span>\u00a0<a href=\"https:\/\/docs.google.com\/forms\/d\/1eeRV-qeIpp8yrtTUTkwXmFsZY2ai9ZN41CPKvkQsEZg\/edit\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho\u00a0MISA\u00a0bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0T\u1ea1i \u0111\u00e2y Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho\u00a0MISA\u00a0bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-21805","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21805","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=21805"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21805\/revisions"}],"predecessor-version":[{"id":34603,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/21805\/revisions\/34603"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=21805"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=21805"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=21805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}