{"id":3016,"date":"2025-06-07T15:21:22","date_gmt":"2025-06-07T15:21:22","guid":{"rendered":"https:\/\/knpmc.com\/?p=3016"},"modified":"2025-06-07T15:22:28","modified_gmt":"2025-06-07T15:22:28","slug":"huong-dan-xu-ly-hoa-don-dien-tu-co-sai-sot-tu-01-06-2025","status":"publish","type":"post","link":"https:\/\/knpmc.com\/en\/2025\/06\/07\/huong-dan-xu-ly-hoa-don-dien-tu-co-sai-sot-tu-01-06-2025\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t t\u1eeb 01\/06\/2025"},"content":{"rendered":"K\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ng\u00e0y 20\/03\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.\nH\u00e3y c\u00f9ng C\u00f4ng ty Tim Sen \u2013 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i TP.HCM xem chi ti\u1ebft n\u1ed9i dung n\u00e0y.\n\nTS TB xu ly hoa don sai sot 445&#215;373 &#8211; H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t t\u1eeb 01\/06\/2025\nC\u00e1ch th\u1ee9c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP nh\u01b0 sau:\n\n\u201c13. S\u1eeda \u0111\u1ed5i t\u00ean \u0110i\u1ec1u 19 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 nh\u01b0 sau:\n\n\u201c\u0110i\u1ec1u 19. Thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\n\n1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:\n\na) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\n\nb) 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 nh\u01b0 sau:\n\nb.1) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.\n\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.\n\nb.2) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai.\n\nH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.\n\nNg\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).\n\nTr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp sai c\u00f9ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c\u00f9ng th\u00e1ng th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai trong c\u00f9ng th\u00e1ng v\u00e0 \u0111\u00ednh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\n\nTr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3). Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.\n\nc) \u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l\u00fd xu\u1ea5t.\u201d\n\n \n\nXem th\u00eam: C\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n theo Ngh\u1ecb quy\u1ebft 198 c\u1ee7a Qu\u1ed1c h\u1ed9i\n\n \n\nTr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung b\u00e0i vi\u1ebft  \u0111\u01b0\u1ee3c C\u00f4ng ty Tim Sen \u2013 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i TP.HCM g\u1eedi t\u1edbi b\u1ea1n \u0111\u1ecdc.\n\nTrong b\u1ea5t k\u1ef3 l\u00fac n\u00e0o, n\u1ebfu b\u1ea1n \u0111ang c\u00f3 b\u1ea5t c\u1ee9 th\u1eafc m\u1eafc n\u00e0o li\u00ean quan th\u00e0nh l\u1eadp c\u00f4ng ty tr\u1ecdn g\u00f3i, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p TPHCM, d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf cu\u1ed1i n\u0103m t\u1ea1i TPHCM v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c c\u00f3 li\u00ean quan b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 t\u1edbi","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ng\u00e0y 20\/03\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. 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