{"id":7789,"date":"2026-05-11T10:24:15","date_gmt":"2026-05-11T03:24:15","guid":{"rendered":"https:\/\/vinatpt.com\/?p=7789"},"modified":"2026-05-11T10:33:36","modified_gmt":"2026-05-11T03:33:36","slug":"hoa-don-xuat-sai-ngay-co-dieu-chinh-duoc-khong-huong-dan-2026","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/hoa-don-xuat-sai-ngay-co-dieu-chinh-duoc-khong-huong-dan-2026\/","title":{"rendered":"H\u00f3a \u0110\u01a1n Xu\u1ea5t Sai\u00a0Ng\u00e0y\u00a0C\u00f3\u00a0\u0110i\u1ec1u\u00a0Ch\u1ec9nh \u0110\u01b0\u1ee3c\u00a0Kh\u00f4ng? H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft\u00a0M\u1edbi\u00a0Nh\u1ea5t 2026\u00a0"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7792\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/Hoa-Don-Xuat-Sai-Ngay-Co-Dieu-Chinh-Duoc-Khong.webp\" alt=\"H\u00f3a \u0110\u01a1n Xu\u1ea5t Sai Ng\u00e0y C\u00f3 \u0110i\u1ec1u Ch\u1ec9nh \u0110\u01b0\u1ee3c Kh\u00f4ng\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/Hoa-Don-Xuat-Sai-Ngay-Co-Dieu-Chinh-Duoc-Khong.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/Hoa-Don-Xuat-Sai-Ngay-Co-Dieu-Chinh-Duoc-Khong-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/Hoa-Don-Xuat-Sai-Ngay-Co-Dieu-Chinh-Duoc-Khong-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/Hoa-Don-Xuat-Sai-Ngay-Co-Dieu-Chinh-Duoc-Khong-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Trong th\u1ef1c t\u1ebf, sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y lu\u00f4n l\u00e0 s\u1ef1 lo l\u1eafng \u00e2m th\u1ea7m \u0111\u1ed1i v\u1edbi c\u1ea3 k\u1ebf to\u00e1n l\u1eabn ch\u1ee7 doanh nghi\u1ec7p. Ch\u1ec9 m\u1ed9t s\u01a1 su\u1ea5t nh\u1ecf v\u1ec1 ng\u00e0y th\u00e1ng c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t. B\u1ea1n \u0111ang loay hoay kh\u00f4ng bi\u1ebft h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c kh\u00f4ng? Li\u1ec7u doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh hay b\u1ecb t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb thu\u1ebf GTGT?<\/p>\n<p>\u0110\u1eebng qu\u00e1 lo l\u1eafng, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00d3, b\u1ea1n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (v\u00e0 c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a> \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 6\/2025), quy tr\u00ecnh x\u1eed l\u00fd \u0111\u00e3 chuy\u1ec3n d\u1ecbch h\u1eb3n sang h\u01b0\u1edbng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> H\u00ecnh th\u1ee9c &#8220;h\u1ee7y h\u00f3a \u0111\u01a1n&#8221; \u0111\u1ec3 xu\u1ea5t l\u1ea1i t\u1eeb \u0111\u1ea7u hi\u1ec7n nay g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn cho l\u1ed7i sai ng\u00e0y, tr\u1eeb m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 k\u1ef9 thu\u1eadt. Vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean v\u1eabn l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra.<\/p>\n<p><em>B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, quy tr\u00ecnh th\u1ef1c hi\u1ec7n, m\u1ee9c ph\u1ea1t m\u1edbi nh\u1ea5t, c\u00e1ch kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap b\u1ea1n x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh ph\u1ea1t v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. N\u1ed9i dung \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026.<\/em><\/p>\n<h2><strong>1. H\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y l\u00e0 g\u00ec? Sai s\u00f3t ph\u1ed5 bi\u1ebfn v\u00e0 h\u1eadu qu\u1ea3<\/strong><\/h2>\n<p>H\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y (sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n) l\u00e0 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 <a href=\"https:\/\/luatvietnam.vn\/tai-chinh\/nghi-dinh-123-2020-nd-cp-quy-dinh-ve-hoa-don-chung-tu-192667-d1.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a> (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP). Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u1eddng l\u00e0 th\u1eddi \u0111i\u1ec3m giao h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh b\u00e0n giao.<\/p>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t ph\u1ed5 bi\u1ebfn:<\/p>\n<ul>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y giao h\u00e0ng\/b\u00e0n giao d\u1ecbch v\u1ee5.<\/li>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n sau ng\u00e0y giao h\u00e0ng nhi\u1ec1u ng\u00e0y\/th\u00e1ng (xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00f9i ng\u00e0y ho\u1eb7c ch\u1eadm).<\/li>\n<li>Ghi sai ng\u00e0y th\u00e1ng n\u0103m tr\u00ean h\u00f3a \u0111\u01a1n so v\u1edbi th\u1ef1c t\u1ebf.<\/li>\n<li>Sai k\u1ef3 k\u00ea khai thu\u1ebf GTGT do sai th\u1eddi \u0111i\u1ec3m.<\/li>\n<\/ul>\n<p>H\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng n\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang:<\/p>\n<ul>\n<li>Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n (t\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng).<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (b\u00ean mua) ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd (b\u00ean b\u00e1n).<\/li>\n<li>T\u0103ng r\u1ee7i ro thanh tra, ki\u1ec3m tra thu\u1ebf.<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>Hi\u1ec3u r\u00f5 sai s\u00f3t n\u00e0y gi\u00fap b\u1ea1n ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd nhanh ch\u00f3ng v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>\n<h2><strong>2. H\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c kh\u00f4ng?<\/strong><\/h2>\n<p>H\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c, t\u1eeb ng\u00e0y 01\/06\/2025, theo kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, m\u1ecdi sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (bao g\u1ed3m sai ng\u00e0y) kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y m\u00e0 ph\u1ea3i x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n<h3><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua<\/strong><\/h3>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 x\u1eed l\u00fd nh\u1ea5t v\u00ec h\u00f3a \u0111\u01a1n ch\u01b0a \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00ean mua v\u00e0 ch\u01b0a truy\u1ec1n d\u1eef li\u1ec7u ch\u00ednh th\u1ee9c.<\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n<ol>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai (\u01b0u ti\u00ean thay th\u1ebf v\u00ec sai ho\u00e0n to\u00e0n th\u1eddi \u0111i\u1ec3m).<\/li>\n<li>Tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i ghi d\u00f2ng ch\u1eef b\u1eaft bu\u1ed9c: \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\u2026\u201d.<\/li>\n<li>Kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn n\u1ebfu ch\u01b0a g\u1eedi cho b\u00ean mua.<\/li>\n<li>Sau khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ee7y b\u1ecf hi\u1ec7u l\u1ef1c c\u1ee7a h\u00f3a \u0111\u01a1n c\u0169 trong c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf (theo c\u01a1 ch\u1ebf m\u1edbi).<\/li>\n<\/ol>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 k\u00ea khai thu\u1ebf GTGT.<\/li>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a g\u1eedi, v\u1eabn \u00e1p d\u1ee5ng quy tr\u00ecnh thay th\u1ebf t\u01b0\u01a1ng t\u1ef1.<\/li>\n<li>\u01afu \u0111i\u1ec3m: Kh\u00f4ng ph\u00e1t sinh th\u00eam th\u1ee7 t\u1ee5c v\u1edbi b\u00ean mua, gi\u1ea3m thi\u1ec3u r\u1ee7i ro tranh ch\u1ea5p.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7791\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dieu-chinh-hoa-don-xuat-sai-ngay.webp\" alt=\"\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dieu-chinh-hoa-don-xuat-sai-ngay.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dieu-chinh-hoa-don-xuat-sai-ngay-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dieu-chinh-hoa-don-xuat-sai-ngay-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dieu-chinh-hoa-don-xuat-sai-ngay-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n \u0111\u00e3 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf<\/strong><\/h3>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p khi sai s\u00f3t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong c\u00f9ng k\u1ef3 k\u00ea khai.<\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n<ol>\n<li>Hai b\u00ean (b\u00ean b\u00e1n v\u00e0 b\u00ean mua) l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai s\u00f3t (sai ng\u00e0y), n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh v\u00e0 th\u00f4ng tin h\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (ph\u00f9 h\u1ee3p nh\u1ea5t khi ch\u1ec9 sai ng\u00e0y, c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u00fang) ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<li>D\u00f2ng ch\u1eef b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: \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\u2026\u201d.<\/li>\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf trong c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ec3 kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung.<\/li>\n<li>G\u1eedi bi\u00ean b\u1ea3n + h\u00f3a \u0111\u01a1n m\u1edbi cho b\u00ean mua v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ol>\n<p>C\u00e1ch x\u1eed l\u00fd n\u00e0y gi\u1eef \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u1ee9ng t\u1eeb, b\u00ean mua v\u1eabn kh\u1ea5u tr\u1eeb b\u00ecnh th\u01b0\u1eddng m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn l\u00e0 b\u1eaft bu\u1ed9c khi ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ed9 kinh doanh t\u1eeb ng\u00e0y 01\/06\/2025.<\/p>\n<h3><strong>Tr\u01b0\u1eddng h\u1ee3p 3: H\u00f3a \u0111\u01a1n \u0111\u00e3 giao cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/h3>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p nh\u1ea5t v\u00ec \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a c\u1ea3 hai b\u00ean.<\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n<ol>\n<li>L\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 sai s\u00f3t v\u00e0 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (\u01b0u ti\u00ean) ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf v\u1edbi d\u00f2ng ch\u1eef ch\u1ec9 d\u1eabn r\u00f5 r\u00e0ng nh\u01b0 tr\u00ean.<\/li>\n<li>K\u00ea khai b\u1ed5 sung thu\u1ebf GTGT v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c (n\u1ebfu sai ng\u00e0y d\u1eabn \u0111\u1ebfn kh\u00e1c k\u1ef3) theo quy \u0111\u1ecbnh khai b\u1ed5 sung.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u1ec1u ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT.<\/li>\n<\/ol>\n<p><strong>R\u1ee7i ro n\u1ebfu kh\u00f4ng x\u1eed l\u00fd:<\/strong> B\u00ean b\u00e1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m. B\u00ean mua c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ea5u tr\u1eeb n\u1ebfu c\u01a1 quan thu\u1ebf thanh tra v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7.<\/p>\n<h2><strong>3. Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y chi ti\u1ebft (H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/strong><\/h2>\n<p><strong>B\u01b0\u1edbc 1: Th\u1ecfa thu\u1eadn v\u1edbi b\u00ean mua (Bi\u00ean b\u1ea3n\/V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn)<\/strong><\/p>\n<p>Tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 sai s\u00f3t (n\u1ed9i dung sai, n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh). Bi\u00ean b\u1ea3n c\u1ea7n ghi r\u00f5:<\/p>\n<ul>\n<li>Th\u00f4ng tin h\u00f3a \u0111\u01a1n g\u1ed1c (m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1, ng\u00e0y l\u1eadp).<\/li>\n<li>N\u1ed9i dung sai s\u00f3t (sai ng\u00e0y).<\/li>\n<li>N\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a hai b\u00ean (n\u1ebfu l\u00e0 doanh nghi\u1ec7p).<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (ph\u00f9 h\u1ee3p nh\u1ea5t khi ch\u1ec9 sai ng\u00e0y, kh\u00f4ng thay \u0111\u1ed5i gi\u00e1 tr\u1ecb): Ghi d\u00f2ng ch\u1eef b\u1eaft bu\u1ed9c: \u201c<em>\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\u2026<\/em>\u201d.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf: D\u00f9ng khi sai s\u00f3t nhi\u1ec1u ho\u1eb7c c\u1ea7n thay to\u00e0n b\u1ed9. Ghi: \u201c<em>Thay 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\u2026\u201d.<\/em><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3: G\u1eedi h\u00f3a \u0111\u01a1n &amp; k\u00ea khai b\u1ed5 sung<\/strong><\/p>\n<ul>\n<li>K\u00fd s\u1ed1 v\u00e0 g\u1eedi cho b\u00ean mua.<\/li>\n<li>K\u00ea khai b\u1ed5 sung thu\u1ebf GTGT (n\u1ebfu kh\u00e1c k\u1ef3).<\/li>\n<\/ul>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7794\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/quy-trinh-xu-ly-hoa-don-xuat-sai-ngay.webp\" alt=\"quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/quy-trinh-xu-ly-hoa-don-xuat-sai-ngay.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/quy-trinh-xu-ly-hoa-don-xuat-sai-ngay-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/quy-trinh-xu-ly-hoa-don-xuat-sai-ngay-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/quy-trinh-xu-ly-hoa-don-xuat-sai-ngay-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2><strong>4. H\u00f3a \u0111\u01a1n xu\u1ea5t sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? M\u1ee9c ph\u1ea1t m\u1edbi nh\u1ea5t<\/strong><\/h2>\n<p>Theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP hi\u1ec7u l\u1ef1c 16\/01\/2026):<\/p>\n<ul>\n<li>Ph\u1ea1t c\u1ea3nh c\u00e1o (n\u1ebfu nh\u1eb9, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m).<\/li>\n<li>Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng t\u00f9y s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf (m\u1ee9c ph\u1ea1t t\u0103ng d\u1ea7n theo s\u1ed1 l\u01b0\u1ee3ng vi ph\u1ea1m).<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Ph\u1ea1t t\u1ed5 ch\u1ee9c cao g\u1ea5p \u0111\u00f4i c\u00e1 nh\u00e2n. C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 n\u1ebfu t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-ghi-so\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2 lowercase\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>XEM TH\u00caM D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N TR\u1eccN G\u00d3I<\/span>\n\t<\/a>\n\n<h2><strong>5. H\u00f3a \u0111\u01a1n sai ng\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT &amp; t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?<\/strong><\/h2>\n<p>\u0110\u00e2y l\u00e0 \u0111i\u1ec1u m\u00e0 b\u00ean mua quan t\u00e2m nh\u1ea5t \u201cLi\u1ec7u chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng? V\u1ec1 nguy\u00ean t\u1eafc, h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m (h\u00f3a \u0111\u01a1n v\u1ec1 sau k\u1ef3 ph\u00e1t sinh giao d\u1ecbch) v\u1eabn c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, nh\u01b0ng c\u1ea7n th\u1ecfa m\u00e3n &#8220;ki\u1ec1ng ba ch\u00e2n&#8221; sau:<\/p>\n<p>T\u00ednh x\u00e1c th\u1ef1c c\u1ee7a giao d\u1ecbch: \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft. B\u1ea1n ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc khi c\u00f3 h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>H\u1ed3 s\u01a1 ch\u1ee9ng minh ho\u00e0n thi\u1ec7n:<\/strong> Ngo\u00e0i t\u1edd h\u00f3a \u0111\u01a1n b\u1ecb sai ng\u00e0y, b\u1ed9 h\u1ed3 s\u01a1 ph\u1ea3i c\u00f3 s\u1ef1 logic v\u1ec1 th\u1eddi gian gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, b\u00e0n giao).<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho (b\u00ean b\u00e1n) v\u00e0 Phi\u1ebfu nh\u1eadp kho (b\u00ean mua).<\/li>\n<li>Bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a\/nghi\u1ec7m thu d\u1ecbch v\u1ee5 (kh\u1edbp v\u1edbi th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf).<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean).<\/li>\n<li>Tr\u1ea1ng th\u00e1i tu\u00e2n th\u1ee7 c\u1ee7a b\u00ean b\u00e1n: B\u00ean b\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u1ea7u ra v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 cho h\u00f3a \u0111\u01a1n \u0111\u00f3. N\u1ebfu b\u00ean b\u00e1n b\u1ecf tr\u1ed1n ho\u1eb7c kh\u00f4ng k\u00ea khai, b\u00ean mua s\u1ebd g\u1eb7p r\u1ee7i ro r\u1ea5t cao b\u1ecb lo\u1ea1i thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p>C\u01a1 quan thu\u1ebf th\u01b0\u1eddng xem x\u00e9t d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c. N\u1ebfu l\u1ed7i sai ng\u00e0y ch\u1ec9 l\u00e0 s\u01a1 su\u1ea5t h\u00e0nh ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 minh ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, b\u00ean mua th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf.<\/p>\n<h2><strong>6. So s\u00e1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/h2>\n<table style=\"font-weight: 400;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"6\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">Ti\u00eau\u00a0ch\u00ed<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">H\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">H\u00f3a\u00a0\u0111\u01a1n\u00a0thay\u00a0th\u1ebf<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Khi\u00a0n\u00e0o\u00a0d\u00f9ng<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Sai\u00a0m\u1ed9t\u00a0ph\u1ea7n\u00a0(ch\u1ec9\u00a0sai\u00a0ng\u00e0y,\u00a0ho\u1eb7c\u00a0thu\u1ebf\u00a0su\u1ea5t,\u00a0s\u1ed1\u00a0ti\u1ec1n)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Sai\u00a0to\u00e0n\u00a0b\u1ed9\u00a0ho\u1eb7c\u00a0nhi\u1ec1u\u00a0n\u1ed9i\u00a0dung<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">D\u00f2ng\u00a0ch\u1eef\u00a0b\u1eaft\u00a0bu\u1ed9c<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u201c\u0110i\u1ec1u\u00a0ch\u1ec9nh\u00a0cho\u00a0h\u00f3a\u00a0\u0111\u01a1n\u2026\u201d<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u201cThay\u00a0th\u1ebf\u00a0cho\u00a0h\u00f3a\u00a0\u0111\u01a1n\u2026\u201d<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u1ea2nh\u00a0h\u01b0\u1edfng\u00a0k\u00ea\u00a0khai<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u0110i\u1ec1u\u00a0ch\u1ec9nh\u00a0t\u0103ng\/gi\u1ea3m.\u00a0K\u00ea\u00a0khai\u00a0v\u00e0o\u00a0k\u1ef3\u00a0ph\u00e1t\u00a0sinh\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">K\u00ea\u00a0khai\u00a0thay\u00a0th\u1ebf\u00a0v\u00e0o\u00a0k\u1ef3\u00a0g\u1ed1c\u00a0ho\u1eb7c\u00a0k\u1ef3\u00a0ph\u00e1t\u00a0hi\u1ec7n\u00a0(t\u00f9y\u00a0t\u00ecnh\u00a0hu\u1ed1ng).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">\u01afu\u00a0\u0111i\u1ec3m<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Gi\u1eef\u00a0nguy\u00ean\u00a0chu\u1ed7i\u00a0s\u1ed1,\u00a0\u0111\u01a1n\u00a0gi\u1ea3n\u00a0h\u01a1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">X\u1eed\u00a0l\u00fd\u00a0tri\u1ec7t\u00a0\u0111\u1ec3\u00a0sai\u00a0s\u00f3t<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Nh\u01b0\u1ee3c\u00a0\u0111i\u1ec3m<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Ph\u1ee9c\u00a0t\u1ea1p\u00a0n\u1ebfu\u00a0sai\u00a0nhi\u1ec1u<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">C\u00f3\u00a0th\u1ec3\u00a0\u1ea3nh\u00a0h\u01b0\u1edfng\u00a0chu\u1ed7i\u00a0s\u1ed1\u00a0h\u00f3a\u00a0\u0111\u01a1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n cho c\u00f9ng 1 h\u00f3a \u0111\u01a1n g\u1ed1c, nh\u01b0ng v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp 1 l\u1ea7n duy nh\u1ea5t cho h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/p>\n<h2><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p>V\u00ec v\u1eady th\u1eafc m\u1eafc &#8221; H\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c kh\u00f4ng?&#8221; \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Vi\u1ec7c x\u1eed l\u00fd k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh ph\u1ea1t m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf cho hai b\u00ean.<\/p>\n<p><strong>L\u1eddi khuy\u00ean:<\/strong> X\u00e2y d\u1ef1ng quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1eb7t ch\u1ebd, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed uy t\u00edn c\u00f3 t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 s\u1eeda sai t\u1ed1t. Khi g\u1eb7p tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, h\u00e3y li\u00ean h\u1ec7 ngay c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c chuy\u00ean gia thu\u1ebf c\u1ee7a <a href=\"https:\/\/vinatpt.com\/vi\/\">Vina TPT<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N C\u00d9NG CHUY\u00caN GIA<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7790\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi.webp\" alt=\"d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf cho c\u00f4ng ty fdi\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf, sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y lu\u00f4n l\u00e0 s\u1ef1 lo l\u1eafng \u00e2m th\u1ea7m \u0111\u1ed1i v\u1edbi c\u1ea3 k\u1ebf to\u00e1n l\u1eabn ch\u1ee7 doanh nghi\u1ec7p. Ch\u1ec9 m\u1ed9t s\u01a1 su\u1ea5t nh\u1ecf v\u1ec1 ng\u00e0y th\u00e1ng c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00e1c quy \u0111\u1ecbnh&#8230;<\/p>\n","protected":false},"author":4,"featured_media":7793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[],"class_list":["post-7789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7789"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7789\/revisions"}],"predecessor-version":[{"id":7798,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7789\/revisions\/7798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7793"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}