{"id":40005,"date":"2025-05-28T17:41:44","date_gmt":"2025-05-28T10:41:44","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40005"},"modified":"2026-07-27T15:40:47","modified_gmt":"2026-07-27T08:40:47","slug":"thay-doi-ve-thoi-diem-ky-so-tren-hoa-don-thoi-diem-ky-so-cham-nhat-la-ngay-lam-viec-tiep-theo-ke-tu-thoi-diem-lap-hoa-don","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/thay-doi-ve-thoi-diem-ky-so-tren-hoa-don-thoi-diem-ky-so-cham-nhat-la-ngay-lam-viec-tiep-theo-ke-tu-thoi-diem-lap-hoa-don\/","title":{"rendered":"Thay \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n: ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00e1c ng\u00e0y k\u00fd h\u00f3a \u0111\u01a1n"},"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<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u01a1 quan Thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u0111\u1ea3m b\u1ea3o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n, tr\u00e1nh vi ph\u1ea1m quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00e1c ng\u00e0y k\u00fd h\u00f3a \u0111\u01a1n<\/p>\n<p><strong> C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u00a0<\/strong>Theo quy \u0111\u1ecbnh theo \u0111i\u1ec1u 1 kho\u1ea3n 7 \u0111i\u1ec3m c\u00a0 N\u011070\/2026\/N\u0110-CP<em> ( S\u1eeda \u0111\u1ed5i kho\u1ea3n 9 \u0111i\u1ec1u 10 N\u0110123 ) <\/em>quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1, th\u1eddi \u0111i\u1ec3m g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ebfn C\u01a1 quan Thu\u1ebf:<\/p>\n<p><span lang=\"EN\">c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><span lang=\"EN\">\u00a0kho\u1ea3n 9\u00a0nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">\u201c9. Th<\/span><span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed l<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0<span lang=\"VI\">\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 \u0111\u1ec3 k<\/span>\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng<\/span>\u00e0y, th\u00e1ng, n\u0103m c<span lang=\"VI\">\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp c<\/span>\u00f3 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u00ec th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s<span lang=\"VI\">\u1ed1 v<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 \u0111<span lang=\"VI\">\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y l\u00e0m vi<span lang=\"VI\">\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n (tr<span lang=\"VI\">\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<a name=\"tc_2\"><\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n khai thu<span lang=\"VI\">\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n; th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l<\/span>\u00e0 th<span lang=\"VI\">\u1eddi \u0111i\u1ec3m nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111<span lang=\"VI\">\u1ea3m b\u1ea3o \u0111<\/span>\u00fang, \u0111<span lang=\"VI\">\u1ea7y \u0111\u1ee7 v\u1ec1 h<\/span>\u00ecnh th<span lang=\"VI\">\u1ee9c v<\/span>\u00e0 n<span lang=\"VI\">\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<a class=\"clsBookmark_dc clsopentLogin\" name=\"dc_42\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.\u201d<\/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=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00f3 m\u00e3\/Kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan Thu\u1ebf\/H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: N\u1ebfu ng\u00e0y K\u00fd s\u1ed1 &gt; Ng\u00e0y h\u00f3a \u0111\u01a1n + 1 th\u00ec khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: <strong>&#8220;Ng\u00e0y h\u00f3a \u0111\u01a1n n\u00e0y nh\u1ecf h\u01a1n n\u00e0y k\u00fd s\u1ed1 (t\u1ee9c ng\u00e0y hi\u1ec7n t\u1ea1i)&#8230; Theo quy \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n&#8221;<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40007\" src=\"\/2026\/wp-content\/uploads\/2025\/05\/08.png\" alt=\"\" width=\"424\" height=\"237\" srcset=\"\/2026\/wp-content\/uploads\/2025\/05\/08.png 424w, \/2026\/wp-content\/uploads\/2025\/05\/08-50x28.png 50w, \/2026\/wp-content\/uploads\/2025\/05\/08-60x34.png 60w, \/2026\/wp-content\/uploads\/2025\/05\/08-100x56.png 100w\" sizes=\"auto, (max-width: 424px) 100vw, 424px\" \/><\/p>\n<p>&nbsp;<\/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=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ebfn C\u01a1 quan thu\u1ebf. Quy \u0111\u1ecbnh v\u1ec1 Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ebfn C\u01a1 quan thu\u1ebf anh\/ch\u1ecb tham kh\u1ea3o<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thoi-diem-chuyen-du-lieu-hoa-don-khoi-tao-tu-may-tinh-tien-den-co-quan-thue\/\"> t\u1ea1i \u0111\u00e2y .<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":233,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3645],"ht-kb-tag":[],"class_list":["post-40005","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-lieu-nghi-dinh-70-2025-nd-cp"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40005","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\/233"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=40005"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40005\/revisions"}],"predecessor-version":[{"id":47683,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40005\/revisions\/47683"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=40005"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=40005"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=40005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}