{"id":40181,"date":"2025-05-30T16:42:18","date_gmt":"2025-05-30T09:42:18","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40181"},"modified":"2026-03-30T15:19:40","modified_gmt":"2026-03-30T08:19:40","slug":"huong-dan-xu-ly-hoa-don-khong-ma-sai-sot-theo-nd70-2025-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/huong-dan-xu-ly-hoa-don-khong-ma-sai-sot-theo-nd70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"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>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng quan quy \u0111\u1ecbnh v\u00e0 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP tr\u00ean ph\u1ea7n m\u1ec1m MISA SME, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh ph\u00e1p l\u00fd khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t:\n<ul style=\"list-style-type: disc;\">\n<li>Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c)<\/li>\n<li>Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<\/li>\n<li>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n: l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Y\u00eau c\u1ea7u l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, Doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/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 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110i\u1ec1u 1 Kho\u1ea3n 13, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>\u00a0<span lang=\"EN\">s\u1eeda \u0111\u1ed5i t\u00ean <\/span><span lang=\"EN\">\u0110i\u1ec1u 19 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<p><b><span lang=\"EN\">\u201c\u0110i\u1ec1u<\/span><\/b><b><span lang=\"VI\">\u00a019. Thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h<\/span><\/b><b>\u00f3a \u0111\u01a1n \u0111i<\/b><b><span lang=\"VI\">\u1ec7n t\u1eed<\/span><\/b><\/p>\n<p><span lang=\"EN\">&#8211; Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p ph<\/span>\u00e1t hi<span lang=\"VI\">\u1ec7n h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai (bao g\u1ed3m h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u01b0<span lang=\"VI\">\u1ee3c c\u1ea5p m<\/span>\u00e3 c<span lang=\"VI\">\u1ee7a c\u01a1 quan thu\u1ebf, 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 \u0111<\/span>\u00e3 g<span lang=\"VI\">\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th<\/span>\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n x\u1eed l<\/span>\u00fd nh\u01b0 sau:<\/p>\n<p><span lang=\"EN\">a) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai v<span lang=\"VI\">\u1ec1 <strong>t<\/strong><\/span><strong>\u00ean, \u0111<span lang=\"VI\">\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh<\/span>\u00f4ng sai m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf, c<\/span>\u00e1c n<span lang=\"VI\">\u1ed9i dung kh<\/span>\u00e1c kh\u00f4ng sai<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai v<\/span>\u00e0 <strong>kh\u00f4ng ph<span lang=\"VI\">\u1ea3i l\u1eadp l\u1ea1i h<\/span>\u00f3a \u0111\u01a1n<\/strong>. Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v<span lang=\"VI\">\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo\u00a0<strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong> Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><span lang=\"EN\">b) Tr\u01b0<\/span><span lang=\"VI\">\u1eddng h\u1ee3p c<\/span>\u00f3 sai: <strong>m\u00e3 s<span lang=\"VI\">\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n, sai v<span lang=\"VI\">\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h<\/span>\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch<\/strong><span lang=\"VI\"><strong>\u1ea5t l\u01b0\u1ee3ng<\/strong> th<\/span>\u00ec c\u00f3 th<span lang=\"VI\">\u1ec3 l\u1ef1a ch\u1ecdn <strong>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong> h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p><span lang=\"EN\">b.1) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l<span lang=\"VI\">\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">b.2) Ng\u01b0<\/span><span lang=\"VI\">\u1eddi b<\/span>\u00e1n l<span lang=\"VI\">\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed l\u1eadp sai.<\/span><\/p>\n<p><span lang=\"EN\">H\u00f3a \u0111\u01a1n \u0111i<\/span><span lang=\"VI\">\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch<span lang=\"VI\">\u1eef \u201cThay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu<span lang=\"VI\">\u00a0s\u1ed1&#8230; k<\/span>\u00fd hi<span lang=\"VI\">\u1ec7u&#8230; s\u1ed1&#8230; ng<\/span>\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n<p><span lang=\"EN\">Tr\u01b0<\/span><span lang=\"VI\">\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i<span lang=\"VI\">\u1ec7n t\u1eed \u0111<\/span>\u00e3 l<span lang=\"VI\">\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y<\/span>, \u0111<span lang=\"VI\">\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 <strong>doanh nghi<span lang=\"VI\">\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h<span lang=\"VI\">\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n v\u00e0 ng\u01b0<span lang=\"VI\">\u1eddi mua ph\u1ea3i l\u1eadp<strong> v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/strong> ghi r<\/span>\u00f5 n<span lang=\"VI\">\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 <strong>c\u00e1 nh\u00e2n<\/strong> th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n ph<span lang=\"VI\">\u1ea3i <strong>th<\/strong><\/span><strong>\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua ho\u1eb7c th<\/span>\u00f4ng b\u00e1o tr\u00ean website c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n<\/strong> (n<span lang=\"VI\">\u1ebfu c<\/span>\u00f3). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu<span lang=\"VI\">\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c<span lang=\"VI\">\u1ea7u.<\/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>3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, kh\u00f4ng sai MST v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c<\/strong><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hoa-don-da-gui-nguoi-mua-sai-ten-dia-chi-khong-sai-thong-tin-khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu v\u1eabn mu\u1ed1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Sai MST, sai s\u00f3t 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<\/strong><\/p>\n<p>Cho ph\u00e9p ch\u1ecdn 1 trong 2 c\u00e1ch sau:<\/p>\n<ul>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thay-the-hoa-don-khong-ma-da-gui-cqt-chua-gui-nguoi-mua-sai-mst-sai-sot-ve-so-tien-ghi-tren-hoa-don-sai-ve-thue-suat-tien-thue-hoac-hang-hoa-ghi-tren-hoa-don-khong-dun\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-cho-hoa-don-dien-tu-sai-sot\/\">C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/li>\n<\/ul>\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>4. L\u01b0u \u00fd: <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span lang=\"VI\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 <strong>c\u00e1 nh\u00e2n\/ kh\u00e1ch l\u1ebb<\/strong>\u00a0th\u00ec ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n ph<span lang=\"VI\">\u1ea3i <strong>th<\/strong><\/span><strong>\u00f4ng b\u00e1o cho ng\u01b0<span lang=\"VI\">\u1eddi mua ho\u1eb7c th<\/span>\u00f4ng b\u00e1o tr\u00ean website c<span lang=\"VI\">\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n<\/strong> (n<span lang=\"VI\">\u1ebfu c<\/span>\u00f3). Ng\u01b0<span lang=\"VI\">\u1eddi b<\/span>\u00e1n th<span lang=\"VI\">\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn (b\u1eb1ng c\u00e1ch l\u1eadp <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-bien-ban-dieu-chinh-hoa-don-dien-tu-2\/\" target=\"_blank\" rel=\"noopener\">Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/a> ho\u1eb7c <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-bien-ban-thay-the-hoa-don-dien-tu\/\" target=\"_blank\" rel=\"noopener\">Bi\u00ean b\u1ea3n thay th\u1ebf)<\/a> t\u00f9y v\u00e0o h\u00ecnh th\u1ee9c x\u1eed l\u00fd sai s\u00f3t \u0111\u1ec3 l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu<span lang=\"VI\">\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c<span lang=\"VI\">\u1ea7u.\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t h\u00ecnh th\u1ee9c x\u1eed l\u00fd sai s\u00f3t duy nh\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong> N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd sai s\u00f3t b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, th\u00ec trong c\u00e1c l\u1ea7n ph\u00e1t hi\u1ec7n ti\u1ebfp theo, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u00fang h\u00ecnh th\u1ee9c \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang ph\u01b0\u01a1ng \u00e1n kh\u00e1c. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u1edf l\u1ea7n sai s\u00f3t \u0111\u1ea7u ti\u00ean ng\u01b0\u1eddi b\u00e1n m\u1edbi l\u1eadp nh\u00e1p h\u00f3a \u0111\u01a1n thay th\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9 ch\u01b0a ph\u00e1t h\u00e0nh th\u00ec m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ed5i h\u00ecnh th\u1ee9c x\u1eed l\u00fd sai s\u00f3t b\u1eb1ng c\u00e1ch x\u00f3a h\u00f3a \u0111\u01a1n l\u1eadp nh\u1eadp \u0111i \u0111\u1ec3 l\u1eadp l\u1ea1i theo h\u00ecnh th\u1ee9c mong mu\u1ed1n, c\u00e1c l\u1ea7n sai s\u00f3t ti\u1ebfp theo d\u00f9 l\u1eadp nh\u00e1p c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed5i h\u00ecnh th\u1ee9c so v\u1edbi l\u1ea7n x\u1eed l\u00fd sai s\u00f3t \u0111\u1ea7u ti\u00ean \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n<li aria-level=\"1\"><strong>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf b\u1ecb sai ti\u1ebfp,<\/strong>\u00a0doanh nghi\u1ec7p c\u1ea7n l\u1eadp th\u00eam h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf m\u1edbi t\u01b0\u01a1ng \u1ee9ng:\n<ul style=\"list-style-type: disc;\">\n<li aria-level=\"1\">N\u1ebfu \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh (F1) \u2192 sai ti\u1ebfp th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n F2 \u0111i\u1ec1u ch\u1ec9nh cho F1.<\/li>\n<li aria-level=\"1\">N\u1ebfu \u0111\u00e3 thay th\u1ebf (F1) \u2192 sai ti\u1ebfp th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n F2 thay th\u1ebf cho F1.<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><strong>V\u1ec1 thu\u1ebf su\u1ea5t GTGT tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf \u1edf 2 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t kh\u00e1c nhau<\/strong>:\n<ul style=\"list-style-type: square;\">\n<li aria-level=\"3\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n h\u00e0ng v\u00e0 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: v\u1eabn gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c<\/li>\n<li aria-level=\"3\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t l\u00e0m thay \u0111\u1ed5i s\u1ed1 ti\u1ec1n h\u00e0ng v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/li>\n<\/ul>\n<\/li>\n<li>1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn theo c\u00f4ng v\u0103n S\u1ed1: 2688\/BTC-TCT <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-2688-BTC-TCT-2022-thue-gia-tri-gia-tang-tai-Nghi-dinh-15-2022-ND-CP-507855.aspx\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":177,"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-40181","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\/40181","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\/177"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=40181"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40181\/revisions"}],"predecessor-version":[{"id":68697,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40181\/revisions\/68697"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=40181"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=40181"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=40181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}