{"id":34099,"date":"2023-11-20T15:16:34","date_gmt":"2023-11-20T08:16:34","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34099"},"modified":"2025-11-03T14:55:02","modified_gmt":"2025-11-03T07:55:02","slug":"cuoi-nam-tai-chinh-toi-co-can-phai-bao-cao-tinh-hinh-su-dung-hoa-don-nua-khong","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cuoi-nam-tai-chinh-toi-co-can-phai-bao-cao-tinh-hinh-su-dung-hoa-don-nua-khong\/","title":{"rendered":"Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, t\u00f4i c\u00f3 c\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1eefa kh\u00f4ng?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> L\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u1eabu BC 26.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, c\u00e1n b\u1ed9 thu\u1ebf <\/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<h3><b>2. Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><a href=\"https:\/\/www.meinvoice.vn\/tin-tuc\/10056\/quy-dinh-hoa-don-dien-tu-thong-tu-78\/\/?source=Blog&amp;medium=content&amp;campaign=hoa-don-dien-tu&amp;ucontent=thong-tu-78&amp;term=billing_dnhuyen_meinvoice\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a> mang l\u1ea1i nhi\u1ec1u thay \u0111\u1ed5i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo \u0111\u00f3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123 <strong>KH\u00d4NG C\u1ea6N L\u1eacP<\/strong> b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u1eabu BC 26.<\/p>\n<p>Ch\u1ec9 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1421\/Q\u0110-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u1ea1i \u00a0<a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/co-bat-buoc-phai-nop-bao-cao-tinh-hinh-su-dung-hoa-don-7243\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":124,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2647,2631],"ht-kb-tag":[],"class_list":["post-34099","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34099","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\/124"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=34099"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34099\/revisions"}],"predecessor-version":[{"id":51165,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34099\/revisions\/51165"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34099"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34099"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}