{"id":25907,"date":"2022-06-01T08:49:00","date_gmt":"2022-06-01T01:49:00","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=25907"},"modified":"2026-02-13T16:49:24","modified_gmt":"2026-02-13T09:49:24","slug":"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","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"K\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n thay th\u1ebf b\u00e1n ra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai 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"},"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> B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch n\u1eafm t\u1ed5ng quan quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u00e1n ra b\u1ecb sai s\u00f3t, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 x\u1eed l\u00fd ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m. Anh\/ch\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111ang d\u00f9ng phi\u00ean b\u1ea3n t\u1eeb MISA SME 2022 R19 tr\u1edf l\u00ean v\u00e0\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li>Kh\u00f4ng s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111ang d\u00f9ng phi\u00ean b\u1ea3n th\u1ea5p h\u01a1n MISA SME 2022 R19<\/li>\n<\/ul>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m v\u00e0 nguy\u00ean t\u1eafc k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/p>\n<p><span style=\"color: #ff0000;\"><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<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\u00a0<a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/forms\/d\/1Sapef0RxguU4Yegb-xVX2gEVAfRj3jg0rmHrHThDYZM\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/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>2. 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 style=\"text-align: justify;\">C\u0103n c\u1ee9 <strong>Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 19 N\u0110123\/2020\/N\u0110-CP<\/strong> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<p style=\"padding-left: 40px;\"><strong>Theo Kho\u1ea3n 1 \u0111i\u1ec3m b:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai: m\u00e3 s\u1ed1 thu\u1ebf; sai 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 th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<p style=\"padding-left: 40px;\"><strong>Theo kho\u1ea3n 5.<\/strong> \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/p>\n<p style=\"padding-left: 40px;\">d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec\u00a0<strong>ng\u01b0<\/strong><strong>\u1eddi b<\/strong><strong>\u00e1n, ng\u01b0<\/strong><strong>\u1eddi mua khai b\u1ed5 sung v<\/strong><strong>\u00e0o k<\/strong><strong>\u1ef3 ph<\/strong><strong>\u00e1t sinh h\u00f3a \u0111\u01a1n b<\/strong><strong>\u1ecb \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf;<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i kho\u1ea3n 6 c\u1ee7a Lu\u1eadt s\u1ed1 56\/2024\/QH15\u00a0 v\u00e0 Kho\u1ea3n 4 \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP:<\/p>\n<ul style=\"text-align: justify;\">\n<li>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\">\u00a0n\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>.<\/li>\n<li>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 quy \u0111\u1ecbnh 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<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><strong>Nh\u01b0 v\u1eady:<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">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 style=\"text-align: justify;\">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, \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 (Kh\u00f4ng ph\u1ea3i l\u00e0 l\u1eadp t\u1edd khai v\u00e0o th\u00e1ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<p style=\"text-align: justify;\"><em>N\u1ebfu 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 (kh\u00e1c th\u00e1ng\/qu\u00fd k\u00ea khai) th\u00ec NNT c\u1ea7n k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf.<\/em><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong>V\u00ed d\u1ee5<\/strong>: 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 H\u011001 c\u00f3 sai s\u00f3t. K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011002 \u2013 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 style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011001 \u2013 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 \u2013 S\u1ed1 ti\u1ec1n 12 tri\u1ec7u: K\u00ea tr\u00ean t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT th\u00e1ng 11.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">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> <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 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">T\u1eeb v\u00ed d\u1ee5<\/span><\/strong>: Ng\u00e0y 31\/05, ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011081 v\u00e0 H\u011082 &#8211; C\u00f9ng s\u1ed1 ti\u1ec1n 11 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ebfn ng\u00e0y 05\/06, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011081 v\u00e0 H\u011082 sai s\u00f3t. K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083 cho H\u011081 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang 16.5 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ed3ng th\u1eddi, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088 cho H\u011082 do sai \u0111\u01a1n gi\u00e1 &#8211; \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5.5 tri\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">Khi k\u1ebf to\u00e1n k\u00ea khai thu\u1ebf GTGT s\u1ebd x\u1ea3y ra 2 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\u0110\u00e3 l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. (N\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5 tr\u01b0\u1edbc ng\u00e0y ph\u00e1t hi\u1ec7n H\u0110 sai s\u00f3t &#8211; Tr\u01b0\u1edbc ng\u00e0y 05\/06).<\/li>\n<li style=\"text-align: justify;\">Ch\u01b0a n\u1ed9p t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u, ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. (N\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 5 sau ng\u00e0y ph\u00e1t hi\u1ec7n H\u0110 sai s\u00f3t &#8211; Sau ng\u00e0y 05\/06).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">C\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin tham kh\u1ea3o m\u00e0 MISA thu th\u1eadp \u0111\u01b0\u1ee3c t\u1eeb h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u1ee7a 1 s\u1ed1 chi c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u00ea khai 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) kh\u00e1c k\u1ef3 (th\u00e1ng\/qu\u00fd k\u00ea khai) nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u00c3 N\u1ed8P t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi d\u00f9ng nh\u1eadp s\u1ed1 \u0111\u00fang (\u0111\u00e3 bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf) l\u00ean T\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 ph\u00e1t sinh H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf.<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean giao di\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n <strong>Xem H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/strong> \u0111\u1ec3 xem nhanh s\u1ed1 li\u1ec7u c\u1ea7n k\u00ea khai b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean ch\u1ec9 ti\u00eau [32], [33] li\u00ean quan.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25949\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_1-3.png\" alt=\"\" width=\"1264\" height=\"684\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/bs_1-3.png 1264w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-700x379.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-800x433.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-768x416.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-50x27.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-60x32.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/bs_1-3-100x54.png 100w\" sizes=\"auto, (max-width: 1264px) 100vw, 1264px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1eeb \u0111\u00f3, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai cho ch\u00ednh x\u00e1c.<\/p>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-25940 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png\" alt=\"\" width=\"700\" height=\"762\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-700x762.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-800x871.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-768x836.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-46x50.png 46w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-55x60.png 55w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2-92x100.png 92w, \/2026\/wp-content\/uploads\/2022\/06\/bs_2-2.png 1174w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2: CH\u01afA N\u1ed8P t\u1edd khai l\u1ea7n \u0111\u1ea7u,  ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5><strong>K\u00ea khai \u0111\u1ed3ng th\u1eddi c\u1ea3 H\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/h5>\n<p><em>T\u1eeb\u00a0<strong>MISA SME 2022 \u2013 R19<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh kh\u00e1c k\u1ef3 v\u1edbi H\u0110 sai s\u00f3t (ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u) l\u00ean T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/em><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1eabu t\u1edd khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/em><\/p>\n<p><em>C\u1ee5 th\u1ec3, khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 \u0111\u00e3 l\u1eadp H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc k\u1ef3 h\u1ea1n l\u1eadp T\u1edd khai thu\u1ebf GTGT,\u00a0ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u00ea khai lu\u00f4n H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/em><\/p>\n<p><strong>C\u00f9ng v\u00ed d\u1ee5 tr\u00ean<\/strong>:<\/p>\n<p>Ng\u00e0y 31\/05, ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 H\u011081 v\u00e0 H\u011082 \u2013 C\u00f9ng s\u1ed1 ti\u1ec1n 11 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ebfn ng\u00e0y 05\/06, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u011081 v\u00e0 H\u011082 sai s\u00f3t. K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083 cho H\u011081 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang 16.5 tri\u1ec7u (g\u1ed3m VAT 10%). \u0110\u1ed3ng th\u1eddi, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088 cho H\u011082 do sai \u0111\u01a1n gi\u00e1 \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5.5 tri\u1ec7u.<\/p>\n<p>Ng\u00e0y 10\/06, k\u1ebf to\u00e1n l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u \u2013\u00a0 K\u1ef3 khai thu\u1ebf th\u00e1ng 5. C\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea HHDV b\u00e1n ra nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u011081 (H\u0110 b\u1ecb thay th\u1ebf): K\u00ea l\u00ean b\u1ea3ng k\u00ea v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/li>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u011082 (H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh): K\u00ea \u0111\u00fang gi\u00e1 tr\u1ecb doanh thu ch\u01b0a thu\u1ebf l\u00e0 10 tri\u1ec7u, Ti\u1ec1n thu\u1ebf GTGT l\u00e0 1 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf H\u011083: K\u00ea \u0111\u00fang s\u1ed1 ti\u1ec1n l\u00e0 16.5 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u011088: K\u00ea ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng l\u00e0 5.5 tri\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, tr\u00ean giao di\u1ec7n b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n HHDV b\u00e1n ra, nh\u1ea5n<strong> Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh <\/strong><em>(<\/em>Ch\u1ee9c n\u0103ng n\u00e0y \u00e1p d\u1ee5ng t\u1eeb phi\u00ean b\u1ea3n <em><strong>MISA SME 2022 \u2013 R19<\/strong> tr\u1edf \u0111i)<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ph\u1ea1m vi t\u00ecm ki\u1ebfm h\u00f3a \u0111\u01a1n. Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u1ea7n l\u1ea5y l\u00ean t\u1edd khai v\u00e0 nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-35334\" src=\"https:\/\/helpsme.misa.vn\/2026\/wp-content\/uploads\/2022\/06\/hd.png\" sizes=\"auto, (max-width: 1418px) 100vw, 1418px\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/hd.png 1418w, \/2026\/wp-content\/uploads\/2022\/06\/hd-700x339.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/hd-800x388.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/hd-768x372.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/hd-50x24.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/hd-60x29.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/hd-100x48.png 100w\" alt=\"\" width=\"1418\" height=\"687\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>L\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb thay th\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n b\u1eb1ng 0. \u0110\u1ed3ng th\u1eddi c\u0169ng l\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n n\u00e0y th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ti\u1ec1n v\u00e0 n\u1ed9i dung ghi ch\u00fa \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n\u2026\u201d<\/li>\n<li>L\u1ea5y l\u00ean \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25951 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/06\/bs_4-1.png\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/bs_4-1.png 1276w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-700x454.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-800x519.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-768x498.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-50x32.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-60x39.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/bs_4-1-100x65.png 100w\" alt=\"\" width=\"1276\" height=\"828\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n th\u1ea5p h\u01a1n <em><strong>MISA SME 2022 \u2013 R19\u00a0<\/strong><\/em>th\u00ec x\u1eed l\u00fd theo 1 trong 2 c\u00e1ch sau:\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00e1ch 1:<\/strong> C\u1ea7n n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean c\u00e1c phi\u00ean b\u1ea3n t\u1eeb <em><strong>MISA SME 2022 \u2013 R19\u00a0<\/strong><\/em>tr\u1edf \u0111i \u0111\u1ec3 c\u00f3 ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/ \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/strong><\/li>\n<li><strong>C\u00e1ch 2:<\/strong> N\u1ebfu kh\u00f4ng mu\u1ed1n n\u00e2ng c\u1ea5p th\u00ec t\u1ef1 nh\u1eadp tay h\u00f3a \u0111\u01a1n l\u00ean b\u1ea3ng k\u00ea theo c\u00e1c b\u01b0\u1edbc:\n<ul style=\"list-style-type: square;\">\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean b\u1ea3ng k\u00ea c\u1ee7a t\u1edd khai nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o d\u00f2ng h\u00f3a \u0111\u01a1n thu\u1ed9c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t c\u1ea7n th\u00eam\/ Ch\u1ecdn <strong>Th\u00eam d\u00f2ng<\/strong><\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> \u0110i\u1ec1n c\u00e1c th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0a l\u00ean b\u1ea3ng k\u00ea<\/li>\n<li>V\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nh\u1eadp tay h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3 l\u00ean b\u1ea3ng k\u00ea c\u1ee7a t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u thu\u1ed9c k\u1ef3 c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf th\u00ec khi l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 h\u00f3a \u0111\u01a1n thay th\u1ebf c\u1ea7n v\u00e0o <strong>B\u1ea3ng k\u00ea b\u00e1n ra<\/strong>\/ nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>\/ b\u1ecf t\u00edch h\u00f3a \u0111\u01a1n thay th\u1ebf ra kh\u1ecfi t\u1edd khai v\u00ec h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea l\u00ean t\u1edd khai k\u1ef3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed MISA meInvoice \u0111\u1ec3 ph\u00e1t h\u00e0nh m\u1edbi l\u00ean \u0111\u01b0\u1ee3c khi <strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/ \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p thay th\u1ebf\/ \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng <strong>kh\u00f4ng s\u1eed d\u1ee5ng<\/strong> ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <strong>MISA meInvoice<\/strong> \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u00e0 ph\u00e1t h\u00e0nh t\u1eeb ph\u1ea7n m\u1ec1m kh\u00e1c r\u1ed3i nh\u1eadp tay h\u00f3a \u0111\u01a1n nh\u01b0 h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-muon-tu-go-lai-so-hoa-don-tren-chung-tu-ban-hang-hoac-tren-hoa-don-ban-hang-thi-phai-lam-the-nao\/\">t\u1ea1i \u0111\u00e2y<\/a>, th\u00ec anh\/ch\u1ecb t\u1ef1 th\u00eam h\u00f3a \u0111\u01a1n v\u00e0o b\u1ea3ng k\u00ea b\u00e1n ra theo c\u00e1c b\u01b0\u1edbc sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>B\u01b0\u1edbc 1: <\/strong>\u0110\u1ec3 h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean l\u1ea7n n\u1eefa \u1edf k\u1ef3 thay th\u1ebf. Anh\/ch\u1ecb m\u1edf ch\u1ee9ng t\u1eeb ch\u1ee9a h\u00f3a \u0111\u01a1n thay th\u1ebf th\u1ef1c hi\u1ec7n b\u1ecf ghi\/ s\u1eeda v\u00e0 t\u00edch ch\u1ecdn c\u1ed9t <strong>HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT <\/strong>t\u1ea1i\u00a0tab<strong> Thu\u1ebf <\/strong>(n\u1ebfu kh\u00f4ng th\u1ea5y c\u1ed9t anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_00000041\/#2-1-thiet-lap-mau-tren-giao-dien-nhap-lieu-cua-chung-tu\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 l\u1ea5y l\u00ean)<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean b\u1ea3ng k\u00ea c\u1ee7a t\u1edd khai nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o d\u00f2ng h\u00f3a \u0111\u01a1n thu\u1ed9c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t c\u1ea7n th\u00eam\/ Ch\u1ecdn <strong>Th\u00eam d\u00f2ng<\/strong><\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong> \u0110i\u1ec1n c\u00e1c th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0a l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2636],"ht-kb-tag":[3629,3627],"class_list":["post-25907","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_tag-ke-khai","ht_kb_tag-khac-ky"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/25907","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=25907"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/25907\/revisions"}],"predecessor-version":[{"id":63745,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/25907\/revisions\/63745"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=25907"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=25907"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=25907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}