{"id":2825,"date":"2021-10-11T10:17:08","date_gmt":"2021-10-11T03:17:08","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2825"},"modified":"2021-10-11T10:21:10","modified_gmt":"2021-10-11T03:21:10","slug":"06-diem-dang-luu-y-tai-thong-tu-78-2021-tt-btc-ve-hoa-don-dien-tu","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/06-diem-dang-luu-y-tai-thong-tu-78-2021-tt-btc-ve-hoa-don-dien-tu\/","title":{"rendered":"06 \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Trung T\u00e0i, thuvienphapluat.vn, 29-9-2021<\/em><\/p>\n<p>Sau \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung quan tr\u1ecdng t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u1ee5 th\u1ec3:<\/p>\n<h2>1. \u0110\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n<p>Theo \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c quy\u1ec1n \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba (l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m v\u00e0 ph\u1ea3i \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh. Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa hai b\u00ean v\u00e0 ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul>\n<li>Th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1)<\/li>\n<li>Th\u00f4ng tin v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n)<\/li>\n<li>M\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m<\/li>\n<li>Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m<\/li>\n<li>Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u00e1 \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m).<\/li>\n<\/ul>\n<p>Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do \u0111\u00f3 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 123\/2000\/N\u0110-CP.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1647\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>2. Gi\u1ea3i th\u00edch k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n<p>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2021 th\u00ec<\/p>\n<p><strong>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>L\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<ul>\n<li>S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n<li>S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/li>\n<li>S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/li>\n<li>S\u1ed1 4: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/li>\n<li>S\u1ed1 5: Tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li>S\u1ed1 6: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p><strong>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>L\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3<\/li>\n<li>Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/li>\n<li>M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 01 ch\u1eef c\u00e1i: T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/li>\n<li>Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia. Th\u00f4ng t\u01b0 78 m\u1edbi \u0111\u00e3 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 02 lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y.<\/p>\n<h2>3. Quy \u0111\u1ecbnh ri\u00eang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng<\/h2>\n<p>Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng.<\/p>\n<h2>4. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t<\/h2>\n<p>Th\u00f4ng t\u01b0 78\/2021\/BTC h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u1ea3n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo ng\u01b0\u1eddi b\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u.<\/p>\n<p>Sau th\u1eddi h\u1ea1n chuy\u1ec3n b\u1eb1ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u1ea3n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u1ea3n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf.<\/p>\n<p>\u0110\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>Vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019 kh\u00f4ng quy \u0111\u1ecbnh n\u1ed9i dung n\u00e0y.<\/p>\n<h2>5. Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/h2>\n<p>Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n nh\u01b0 sau:<\/p>\n<p><strong>V\u1ec1 nguy\u00ean t\u1eafc<\/strong>:<\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p><strong>V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/p>\n<p>Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng, \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch san: b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n<p>N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung:<\/p>\n<ul>\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf)<\/li>\n<li>T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, M\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf.<\/p>\n<p>M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1i t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 119\/2018 v\u00e0 Th\u00f4ng t\u01b0 68\/2019 ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ch\u01b0a h\u01b0\u1edbng d\u1eabn vi\u1ec7c tham gia d\u1ef1 th\u01b0\u1edfng.<\/p>\n<h2>6. Nhi\u1ec1u v\u0103n b\u1ea3n v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01-7-2022<\/h2>\n<p>T\u1eeb ng\u00e0y 01-7-2021, 14 v\u0103n b\u1ea3n sau \u0111\u00e2y s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>STT<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td>\n<p style=\"text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 30\/2001\/Q\u0110-BTC ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 191\/2010\/TT-BTC ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf,\u00a0<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 526\/Q\u0110-BTC ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2660\/Q\u0110-BTC ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 303\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0\u00a0 37\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 39\/2014\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 88\/2020\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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