{"id":47872,"date":"2025-05-18T09:21:06","date_gmt":"2025-05-18T02:21:06","guid":{"rendered":"https:\/\/1office.vn\/?p=47872"},"modified":"2025-05-19T04:03:20","modified_gmt":"2025-05-18T21:03:20","slug":"mau-bien-ban-huy-hoa-don","status":"publish","type":"post","link":"https:\/\/1office.vn\/mau-bien-ban-huy-hoa-don","title":{"rendered":"M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n Th\u00f4ng t\u01b0 78"},"content":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi\u1ec7c ph\u00e1t sinh sai s\u00f3t ho\u1eb7c kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf, vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 c\u1ea7n thi\u1ebft. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp bi\u00ean b\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h2><b>I. Hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 g\u00ec?<\/b><\/h2>\n<p>Hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 qu\u00e1 tr\u00ecnh ch\u00ednh th\u1ee9c x\u00f3a b\u1ecf gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a m\u1ed9t ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng, ch\u01b0a k\u00ea khai thu\u1ebf ho\u1eb7c \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ea3m b\u1ea3o ho\u00e1 \u0111\u01a1n \u0111\u00f3 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/p>\n<h2><strong>II. Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 v\u0103n b\u1ea3n ghi nh\u1eadn s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean v\u1ec1 vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n, bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 s\u1ed1 ho\u00e1 \u0111\u01a1n, ng\u00e0y l\u1eadp, l\u00fd do hu\u1ef7 v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<h2>III. <b>C\u1ea7n l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp khi hai b\u00ean (b\u00ean mua v\u00e0 b\u00ean b\u00e1n) th\u1ed1ng nh\u1ea5t v\u00e0 ch\u1ea5p nh\u1eadn h\u1ee7y m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng c\u00f3 sai s\u00f3t ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Lo\u1ea1i v\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t t\u00e0i li\u1ec7u c\u00f3 t\u00ednh ph\u00e1p l\u00fd, ghi nh\u1eadn l\u00fd do v\u00e0 tho\u1ea3 thu\u1eadn v\u1ec1 vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n, nh\u1eb1m tr\u00e1nh c\u00e1c tranh ch\u1ea5p ho\u1eb7c r\u1ee7i ro v\u1ec1 thu\u1ebf sau n\u00e0y.\u00a0<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft \u0111\u1ecbnh hu\u1ef7 c\u00e1c ho\u00e1 \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh (Kho\u1ea3n 3, \u0110i\u1ec1u 7, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n gi\u1ea5y ho\u1eb7c \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng c\u00f3 sai s\u00f3t v\u00e0 ch\u01b0a k\u00ea khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Sai t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c n\u1ed9i dung thu\u1ebf (Kho\u1ea3n 1, \u0110i\u1ec1u 19, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n l\u1eadp nh\u1ea7m ho\u1eb7c b\u1ecb l\u1eadp tr\u00f9ng\/th\u1eeba: <\/b><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c ho\u00e1 \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua: <\/b><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n ra sai s\u00f3t tr\u01b0\u1edbc khi g\u1eedi, b\u00ean b\u00e1n c\u1ea7n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u00f3 v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n m\u1edbi (Kho\u1ea3n 1, \u0110i\u1ec1u 19, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 g\u1eedi nh\u01b0ng tr\u01b0\u1edbc khi k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n tho\u1ea3 thu\u1eadn gi\u1eefa hai b\u00ean \u0111\u1ec3 hu\u1ef7 ho\u00e1 \u0111\u01a1n. Sau \u0111\u00f3, b\u00ean b\u00e1n m\u1edbi c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng h\u1ec7 th\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean b\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 hu\u1ef7 ho\u00e1 \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b><\/b><b>IV. M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t hi\u1ec7n nay<\/b><\/h2>\n<h3><b>1. M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n theo th\u00f4ng t\u01b0 78\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a> v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>, bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n s\u1ebd c\u1ea7n bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a hai b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y (s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u, ng\u00e0y ph\u00e1t h\u00e0nh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00fd do h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-47874 size-full\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/mau-bien-ban-huy-hoa-don-dien-tu.png\" alt=\"M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n theo th\u00f4ng t\u01b0 78\" width=\"1242\" height=\"1754\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/mau-bien-ban-huy-hoa-don-dien-tu.png 1242w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/mau-bien-ban-huy-hoa-don-dien-tu-768x1085.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/mau-bien-ban-huy-hoa-don-dien-tu-1088x1536.png 1088w\" sizes=\"(max-width: 1242px) 100vw, 1242px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/document\/d\/1gJi95kNzJA4hp5QeuhqTwJ_r6dgsvmym\/edit?usp=drive_link&amp;ouid=116714097792221125743&amp;rtpof=true&amp;sd=true\">T\u1ea2I T\u1ea0I \u0110\u00c2Y\u00a0<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><b>2. M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n VAT\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n VAT l\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u1eadp khi c\u1ea7n hu\u1ef7 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) khi \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c ho\u1eb7c c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd. V\u0103n b\u1ea3n n\u00e0y ghi nh\u1eadn s\u1ef1 \u0111\u1ed3ng thu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean quan (th\u01b0\u1eddng l\u00e0 b\u00ean b\u00e1n v\u00e0 b\u00ean mua), nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, minh b\u1ea1ch, v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n.\u00a0<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n VAT c\u0169ng c\u1ea7n c\u00e1c th\u00f4ng tin ch\u00ednh nh\u01b0:\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan: \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n c\u1ea7n hu\u1ef7: s\u1ed1 ho\u00e1 \u0111\u01a1n, l\u00fd do hu\u1ef7,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd x\u00e1c nh\u1eadn<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-47875 size-full\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/Mau-bien-ban-huy-hoa-don-vat.png\" alt=\"M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n VAT\" width=\"1700\" height=\"2200\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/Mau-bien-ban-huy-hoa-don-vat.png 1700w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/Mau-bien-ban-huy-hoa-don-vat-768x994.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/Mau-bien-ban-huy-hoa-don-vat-1187x1536.png 1187w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/12\/Mau-bien-ban-huy-hoa-don-vat-1583x2048.png 1583w\" sizes=\"(max-width: 1700px) 100vw, 1700px\" \/><\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/document\/d\/1xgT8TxAB5fKv6imfB21PeCZD6RTBpwAz\/edit?usp=drive_link&amp;ouid=116714097792221125743&amp;rtpof=true&amp;sd=true\">T\u1ea2I T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/p>\n<h2><b>V. Nh\u1eefng l\u01b0u \u00fd trong qu\u00e1 tr\u00ecnh l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n\u00a0<\/b><\/h2>\n<p><b>Ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp chi ti\u1ebft, \u0111\u00fang th\u00f4ng tin v\u1ec1 s\u1ed1 ho\u00e1 \u0111\u01a1n, ng\u00e0y ph\u00e1t h\u00e0nh, v\u00e0 l\u00fd do hu\u1ef7 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>\u0110\u1ea3m b\u1ea3o th\u1eddi h\u1ea1n x\u1eed l\u00fd<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u00e0 l\u1eadp bi\u00ean b\u1ea3n trong th\u1eddi gian quy \u0111\u1ecbnh, tr\u00e1nh k\u00e9o d\u00e0i d\u1eabn \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n b\u1ecb sai s\u00f3t, tr\u00f9ng l\u1eb7p, c\u1ea7n x\u1eed l\u00fd ngay khi ph\u00e1t hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Ch\u1eef k\u00fd v\u00e0 con d\u1ea5u<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n c\u1ea7n s\u1ef1 \u0111\u1ed3ng thu\u1eadn v\u00e0 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u1ea3 b\u00ean mua v\u00e0 b\u00ean b\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong>&gt;&gt;&gt; Xem th\u00eam:<\/strong> <a href=\"https:\/\/1office.vn\/chu-ky-so-va-hoa-don-dien-tu\">Nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 k\u00fd s\u1ed1 v\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/p>\n<p><b>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1eeb c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Quy tr\u00ecnh l\u01b0u tr\u1eef\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u00f9ng v\u1edbi c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan (ho\u00e1 \u0111\u01a1n b\u1ecb hu\u1ef7, h\u1ed3 s\u01a1 k\u00e8m theo) m\u1ed9t c\u00e1ch khoa h\u1ecdc \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf (n\u1ebfu c\u1ea7n)<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng, doanh nghi\u1ec7p s\u1ebd c\u1ea7n th\u00f4ng b\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh hu\u1ef7 ho\u00e1 \u0111\u01a1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<h2><strong>VI. C\u00e1ch l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n qua quy tr\u00ecnh 7 b\u01b0\u1edbc chu\u1ea9n quy \u0111\u1ecbnh<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd c\u00f3 th\u1ec3 x\u1ea3y ra. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh hu\u1ef7 ho\u00e1 \u0111\u01a1n chu\u1ea9n, d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 123\/2023\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n hu\u1ef7 ho\u00e1 \u0111\u01a1n<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n gi\u1ea5y: L\u1eadp sai th\u00f4ng tin, b\u1ecb in l\u1ed7i, ho\u00e1 \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eeb: G\u1eedi sai th\u00f4ng tin ho\u1eb7c ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua ho\u1eb7c ch\u01b0a k\u00ea khai thu\u1ebf,&#8230;<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: Tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua, vi\u1ec7c hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng thu\u1eadn gi\u1eefa c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n, ghi r\u00f5 l\u00fd do, th\u00f4ng tin ho\u00e1 \u0111\u01a1n v\u00e0 cam k\u1ebft c\u1ee7a c\u00e1c b\u00ean.<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3: L\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp v\u1edbi c\u00e1c th\u00f4ng tin, x\u00e1c nh\u1eadn ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 t\u1eeb c\u00e1c b\u00ean li\u00ean quan bao g\u1ed3m: l\u00fd do, cam k\u1ebft, ch\u1eef k\u00fd \u0111\u1ea1i di\u1ec7n gi\u1eefa c\u00e1c b\u00ean,&#8230;<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4: Ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n gi\u1ea5y: Hu\u1ef7 tr\u1ef1c ti\u1ebfp b\u1eb1ng c\u00e1ch ti\u00eau hu\u1ef7 ho\u00e1 \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n gi\u1ea5y v\u00e0 l\u01b0u tr\u1eef theo \u0111\u00fang quy tr\u00ecnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Hu\u1ef7 ho\u00e1 \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn log (l\u1ecbch s\u1eed) c\u1ee7a qu\u00e1 tr\u00ecnh hu\u1ef7 \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 \u0111\u1ed1i chi\u1ebfu.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5: Th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf (n\u1ebfu c\u1ea7n)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p th\u00f4ng b\u00e1o hu\u1ef7 ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf k\u00e8m theo bi\u00ean b\u1ea3n hu\u1ef7. \u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eeb, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o nh\u01b0ng v\u1eabn c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra khi c\u1ea7n.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 6: L\u1eadp ho\u00e1 \u0111\u01a1n thay th\u1ebf\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu giao d\u1ecbch v\u1eabn di\u1ec5n ra, b\u00ean b\u00e1n c\u1ea7n l\u1eadp ho\u00e1 \u0111\u01a1n m\u1edbi thay th\u1ebf cho ho\u00e1 \u0111\u01a1n \u0111\u00e3 b\u1ecb hu\u1ef7. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ho\u00e1 \u0111\u01a1n m\u1edbi ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 7: L\u01b0u tr\u1eef h\u1ed3 s\u01a1\u00a0\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n, th\u00f4ng b\u00e1o hu\u1ef7 (n\u1ebfu c\u00f3), v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t 10 n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh tr\u00ean \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p hu\u1ef7 ho\u00e1 \u0111\u01a1n tu\u00e2n th\u1ee7 theo \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2><b>VII. FAQ v\u1ec1 bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n<\/b><\/h2>\n<h3><b>1. H\u1ee7y nh\u1ea7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu hu\u1ef7 nh\u1ea7m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Theo \u0110i\u1ec1u 26 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP,<\/a> h\u00e0nh vi l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng ho\u00e1 \u0111\u01a1n ch\u01b0a ph\u00e1t h\u00e0nh ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c hu\u1ef7 nh\u1ea7m g\u00e2y \u1ea3nh h\u01b0\u1edfng k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t b\u1ed5 sung do h\u00e0nh vi khai sai ho\u1eb7c thi\u1ebfu theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<h3><b>2. Ph\u00e2n bi\u1ec7t h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hu\u1ef7 ho\u00e1 \u0111\u01a1n: C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, hu\u1ef7 ho\u00e1 \u0111\u01a1n (\u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea5y) kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Hu\u1ef7 ho\u00e1 \u0111\u01a1n th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u00e1 \u0111\u01a1n b\u1ecb sai th\u00f4ng tin, kh\u00f4ng s\u1eed d\u1ee5ng n\u1eefa, v\u00e0 th\u1ef1c hi\u1ec7n k\u00e8m theo bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau hu\u1ef7 ho\u00e1 \u0111\u01a1n: Theo \u0110i\u1ec1u 11 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=173887\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>, ti\u00eau hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 vi\u1ec7c x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c ho\u00e1 \u0111\u01a1n sai th\u00f4ng qua vi\u1ec7c ti\u00eau hu\u1ef7 v\u1eadt l\u00fd (x\u00e9, \u0111\u1ed1t, nghi\u1ec1n n\u00e1t,&#8230;). H\u00e0nh \u0111\u1ed9ng n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i nh\u1eb1m m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n<h3><b>3. H\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u00e1 \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c hu\u1ef7 m\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf. Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00ea khai sai ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng h\u00f3a \u0111\u01a1n m\u1edbi ho\u1eb7c l\u1eadp ho\u00e1 \u0111\u01a1n thay th\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng vi\u1ec7c hu\u1ef7.\u00a0<\/span><\/p>\n<h3><b>4. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c b\u01b0\u1edbc bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n (\u00e1p d\u1ee5ng cho ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c b\u1ecb sai).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u00f4ng b\u00e1o hu\u1ef7 ho\u00e1 \u0111\u01a1n (M\u1eabu TB03\/AC) \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed (C\u0103n c\u1ee9 theo \u0110i\u1ec1u 29, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP).\u00a0<\/span><\/li>\n<\/ul>\n<h3><b>5. Th\u1eddi h\u1ea1n l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n l\u00e0 bao l\u00e2u?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1eddi h\u1ea1n l\u1eadp bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i ho\u00e1 \u0111\u01a1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n gi\u1ea5y ch\u01b0a s\u1eed d\u1ee5ng: Doanh nghi\u1ec7p hu\u1ef7 trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n ngay khi ph\u00e1t hi\u1ec7n ra l\u1ed7i v\u00e0 th\u1ef1c hi\u1ec7n hu\u1ef7 theo quy tr\u00ecnh\u00a0<\/span><\/li>\n<\/ul>\n<h3><b>6. \u200b\u200bC\u00f3 ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec1u c\u1ea7n th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 29, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u1ec1u c\u1ea7n th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 c\u1ea7n hu\u1ef7 s\u1ed1 l\u01b0\u1ee3ng l\u1ee3n, c\u1ea7n th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng \u0111\u1ec3 gi\u00e1m s\u00e1t ti\u00eau hu\u1ef7.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Kh\u00f4ng c\u1ea7n th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng m\u00e0 th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh c\u1ee7a ph\u1ea7n m\u1ec1m, \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n\u00a0<\/span><\/li>\n<\/ul>\n<h3><b>7. Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u00f3 th\u1ec3 l\u1eadp b\u1eb1ng file \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u00f3 th\u1ec3 l\u1eadp b\u1eb1ng file \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thu\u1eadn ti\u1ec7n trong qu\u00e1 tr\u00ecnh giao d\u1ecbch v\u00e0 l\u01b0u tr\u1eef, nh\u01b0ng doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o bi\u00ean b\u1ea3n \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP.<\/span><\/p>\n<h2>VIII. T\u1ea1m k\u1ebft<\/h2>\n<p>Vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh. Hy v\u1ecdng m\u1eabu bi\u00ean b\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch. N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 th\u00eam v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a 1Office \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n k\u1ecbp th\u1eddi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi\u1ec7c ph\u00e1t sinh sai s\u00f3t ho\u1eb7c kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf, vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 c\u1ea7n thi\u1ebft. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung [&hellip;]<\/p>\n","protected":false},"author":55,"featured_media":47878,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[582,85,37],"tags":[152],"class_list":["post-47872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-quan-tri","category-ebooks-bieu-mau","tag-bieu-mau"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n Th\u00f4ng t\u01b0 78<\/title>\n<meta name=\"description\" content=\"T\u1ea3i mi\u1ec5n ph\u00ed m\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78. H\u01b0\u1edbng d\u1eabn l\u1eadp bi\u00ean b\u1ea3n chu\u1ea9n, tr\u00e1nh r\u1ee7i ro thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.vn\/mau-bien-ban-huy-hoa-don\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n Th\u00f4ng t\u01b0 78\" \/>\n<meta property=\"og:description\" content=\"T\u1ea3i mi\u1ec5n ph\u00ed m\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78. 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