{"id":12287,"date":"2025-05-26T17:13:03","date_gmt":"2025-05-26T10:13:03","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9715"},"modified":"2025-11-06T14:11:49","modified_gmt":"2025-11-06T07:11:49","slug":"mot-so-diem-moi-ve-nghi-dinh-70-nd-cp-lien-quan-den-hoa-don-chung-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mot-so-diem-moi-ve-nghi-dinh-70-nd-cp-lien-quan-den-hoa-don-chung-tu\/","title":{"rendered":"C\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"<p>Nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i trong quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust (FTS) xin th\u00f4ng b\u00e1o c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong Ngh\u1ecb \u0111\u1ecbnh 70\/ND-CP. Nh\u1eefng c\u1eadp nh\u1eadt n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, mang l\u1ea1i s\u1ef1 thu\u1eadn ti\u1ec7n v\u00e0 hi\u1ec7u qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u1eadp nh\u1eadt v\u00e0 ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai tr\u00ean h\u1ec7 th\u1ed1ng FTS.<\/p>\n<h2 dir=\"auto\"><strong>1. T\u1ed5ng Quan V\u1ec1 Ngh\u1ecb \u0110\u1ecbnh 70\/2025\/N\u0110-CP Quy \u0110\u1ecbnh V\u1ec1 H\u00f3a \u0110\u01a1n, Ch\u1ee9ng T\u1eeb<\/strong><\/h2>\n<p dir=\"auto\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb, thay th\u1ebf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ch\u01b0a ph\u00f9 h\u1ee3p trong Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o vi\u1ec7c:<\/p>\n<ul dir=\"auto\">\n<li>T\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf, nh\u01b0 x\u00e1c th\u1ef1c sinh tr\u1eafc h\u1ecdc v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<li>M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i tham gia th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/li>\n<li>\u0110\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p dir=\"auto\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/06\/2025, v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 tr\u00ean to\u00e0n qu\u1ed1c, y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng v\u00e0 quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n.<\/p>\n<p dir=\"auto\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9718\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/05\/t-2.png\" alt=\"\" width=\"1640\" height=\"924\" \/><\/p>\n<hr \/>\n<h2 dir=\"auto\"><strong>2. \u0110i\u1ec3m Thay \u0110\u1ed5i V\u1ec1 T\u1edd Khai \u0110\u0103ng K\u00fd S\u1eed D\u1ee5ng H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed<\/strong><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 70:<\/p>\n<h3><span id=\"21_Bo_sung_truong_hop_nguoi_ban_phai_lap_hoa_don_giao_cho_nguoi_mua\"><b>2.1 B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua<\/b><\/span><\/h3>\n<p>B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua t\u1eeb 01\/06\/2025 bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n<p>Hi\u1ec7n h\u00e0nh: Ch\u1ec9 quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/p>\n<h3><span id=\"22_Ho_kinh_doanh_ca_nhan_kinh_doanh_duoc_uy_nhiem_cho_ben_thu_ba_lap_hoa_don_dien_tu\"><b>2.2\u00a0 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><\/h3>\n<p>T\u1eeb ng\u00e0y 01\/06\/2025 \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp H\u0110\u0110T \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng bao g\u1ed3m h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<p>Hi\u1ec7n h\u00e0nh: Ch\u1ec9 quy \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n (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).<\/p>\n<h3><span id=\"23_Bo_sung_quy_dinh_ve_loai_hoa_don_cua_doanh_nghiep_che_xuat_va_hoa_don_thuong_mai_dien_tu\"><b>2.3 B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/span><\/h3>\n<p>a) B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/p>\n<p>Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t):<\/p>\n<ul>\n<li>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<li>Khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/li>\n<\/ul>\n<p>b) B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/p>\n<p>Quy \u0111\u1ecbnh: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n<h3 dir=\"auto\"><strong>2.3 B\u1ed5 Sung Tr\u01b0\u1eddng H\u1ee3p Ng\u01b0\u1eddi B\u00e1n Ph\u1ea3i L\u1eadp H\u00f3a \u0110\u01a1n Giao Cho Ng\u01b0\u1eddi Mua<\/strong><\/h3>\n<p dir=\"auto\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eed d\u1ee5ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 70:<\/p>\n<ul>\n<li>B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua t\u1eeb 01\/06\/2025 bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/li>\n<li>Hi\u1ec7n h\u00e0nh: Chi quy \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a \u0111\u1eb7c th\u00f9 ho\u1eb7c theo y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<h3><span id=\"24_Bo_sung_quy_dinh_khi_dang_ky_su_dung_hoa_don_dien_tu\"><b>2.4 B\u1ed5 sung quy \u0111\u1ecbnh khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><\/h3>\n<p>B\u1ed5 sung quy \u0111\u1ecbnh khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T nh\u01b0 sau:<\/p>\n<p>(i) \u0110\u1ed1i chi\u1ebfu th\u00f4ng tin<\/p>\n<p>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u1edbi c\u00e1c ngu\u1ed3n sau:<\/p>\n<ul>\n<li>D\u1eef li\u1ec7u v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi d\u1eef li\u1ec7u t\u1ea1i H\u1ec7 th\u1ed1ng C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0.<\/li>\n<li>D\u1eef li\u1ec7u t\u1ea1i H\u1ec7 th\u1ed1ng \u0110\u1ecbnh danh v\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p>(ii) G\u1eedi \u0111\u1ec1 ngh\u1ecb \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n<p>H\u1ec7 th\u1ed1ng g\u1eedi \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c nh\u1eadn qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n<p><b>*Tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, x\u00e1c minh:<\/b><\/p>\n<p>C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c th\u1ef1c hi\u1ec7n x\u00e1c minh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u1eebng ho\u1eb7c \u0111ang l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3 c\u00f3 tr\u1ea1ng th\u00e1i:<\/p>\n<ul>\n<li>M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh.<\/li>\n<li>Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ch\u01b0a \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<li>Ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li>C\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cao.<\/li>\n<\/ul>\n<h3><span id=\"25_Bo_sung_truong_hop_cong_ty_me_can_khai_thac_du_lieu_cua_cac_chi_nhanh_don_vi_phu_thuoc_thi_thong_bao_toi_co_quan_thue_quan_ly_truc_tiep_cong_ty_me\"><b>2.5 B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 c\u1ea7n khai th\u00e1c d\u1eef li\u1ec7u c\u1ee7a c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f4ng ty m\u1eb9<\/b><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T v\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 con khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T.<\/p>\n<p>i) Quy \u0111\u1ecbnh r\u00f5:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n: Th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 nh\u01b0 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin s\u1eed d\u1ee5ng H\u0110\u0110T kh\u00e1c: C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c thu\u1ebf g\u1eedi y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c nh\u1eadn qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<p>ii) B\u1ed5 sung: Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 c\u1ea7n khai th\u00e1c d\u1eef li\u1ec7u c\u1ee7a c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f4ng ty m\u1eb9.<\/p>\n<hr \/>\n<h2 dir=\"auto\"><strong>3. \u0110i\u1ec3m M\u1edbi V\u1ec1 Ng\u1eebng S\u1eed D\u1ee5ng H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed<\/strong><\/h2>\n<p>\u0110i\u1ec3m m\u1edbi v\u1ec1 ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 t\u1eeb \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 12 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/p>\n<p><strong>(1) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/strong><\/p>\n<p>Ngo\u00e0i 07 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u1eeb k\u00ea khai sang ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n<li>C\u00f3 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng kh\u1edfi t\u1ed1; c\u01a1 quan c\u00f4ng an, vi\u1ec7n ki\u1ec3m s\u00e1t, t\u00f2a \u00e1n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/li>\n<li>C\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n;<\/li>\n<li>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 \u0111ang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n th\u00ec c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<li>Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; doanh nghi\u1ec7p b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p><strong>(2) Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u00e0nh 04 th\u1ee7 t\u1ee5c kh\u00e1c nhau t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng ng\u1eebng ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng c\u1ea7n g\u1eedi th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m d v\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP;<\/li>\n<li>C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng ng\u1eebng ti\u1ebfp nh\u1eadn v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3m c, \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP;<\/li>\n<li>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3m e, \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ;<\/li>\n<li>Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp g\u1eedi Th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111, \u0111i\u1ec3m g, \u0111i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p>Hi\u1ec7n h\u00e0nh: Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m \u0111, \u0111i\u1ec3m e, \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u.<\/p>\n<p><strong>\u0110\u0103ng k\u00fd d\u00f9ng th\u1eed h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0FTS E-Invoice<\/strong> ngay h\u00f4m nay \u0111\u1ec3 tr\u1ea3i nghi\u1ec7m gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ec7n l\u1ee3i, nhanh ch\u00f3ng, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh<\/p>\n<hr \/>\n<h2 dir=\"auto\"><strong>4. C\u00e1c Thay \u0110\u1ed5i V\u1ec1 H\u00f3a \u0110\u01a1n<\/strong><\/h2>\n<h3><span id=\"41_Quy_dinh_ro_truong_hop_thoi_diem_lap_hoa_don_va_thoi_diem_ky_hoa_don\"><b>4.1 Quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd h\u00f3a \u0111\u01a1n\u00a0<\/b><\/span><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 kh\u00e1c nhau th\u00ec:<\/p>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt).<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Hi\u1ec7n h\u00e0nh: Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c v\u1edbi th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 th\u00ec th\u1eddi \u0111i\u1ec3m khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n<h3><span id=\"42_Bo_sung_loai_hoa_don_thuong_mai_dien_tu\"><b>4.2 B\u1ed5 sung lo\u1ea1i ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/span><\/h3>\n<p><b><i>\u2013\u00a0<\/i><\/b>\u0110i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p><b><i>\u2013\u00a0\u00a0<\/i><\/b>\u0110i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<p>H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.<\/p>\n<h3><span id=\"43_Bo_sung_noi_dung_cua_hoa_don\"><b>4.3 B\u1ed5 sung n\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n<\/b><\/span><\/h3>\n<p>(\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/p>\n<p>\u2013 B\u1ed5 sung n\u1ed9i dung th\u00f4ng tin ng\u01b0\u1eddi mua, ngo\u00e0i th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch.<\/p>\n<p>\u2013 B\u1ed5 sung n\u1ed9i dung t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/p>\n<p>\u2013 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 quy \u01b0\u1edbc, d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/p>\n<p>\u2013 Quy \u0111\u1ecbnh r\u00f5 trong tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 kh\u00e1c nhau th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP). Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/p>\n<p>\u2013 V\u1ec1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung:<\/p>\n<p>+ Quy \u0111\u1ecbnh r\u00f5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<p>\u2013 B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n<p>\u2013 B\u1ed5 sung quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h3><span id=\"44_Bo_sung_doi_tuong_su_dung_hoa_don_MTT\"><b>4.4 B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n MTT<\/b><\/span><\/h3>\n<p>C\u0103n c\u1ee9 theo kho\u1ea3n 8 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n bao g\u1ed3m:<\/p>\n<p><em>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/em><\/p>\n<p><em>1.H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, kho\u1ea3n 2 \u0110i\u1ec1u 90, kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<p><em>\u2026<\/em><\/p>\n<p><strong>Nh\u01b0 v\u1eady<\/strong>, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n g\u1ed3m:<\/p>\n<p>\u2013 H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/p>\n<p>\u2013 Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng, bao g\u1ed3m:<\/p>\n<ul>\n<li>Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, c\u1eeda h\u00e0ng b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c);<\/li>\n<li>C\u01a1 s\u1edf kinh doanh \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n;<\/li>\n<li>D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9;<\/li>\n<li>D\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh ng\u00e0nh kinh t\u1ebf.<\/li>\n<\/ul>\n<p>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h3><span id=\"45_Bo_quy_dinh_huy_hoa_don_da_lap_sai\"><b>4.5 B\u1ecf quy \u0111\u1ecbnh hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp sai<\/b><\/span><\/h3>\n<p>Theo Kho\u1ea3n 13, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u00ean \u0110i\u1ec1u 19 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. C\u1ee5 th\u1ec3:<\/p>\n<p>\u2013 Quy \u0111\u1ecbnh m\u1edbi: K\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025, b\u1ecf quy \u0111\u1ecbnh h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai.<\/p>\n<p>\u2013 Hi\u1ec7n h\u00e0nh: T\u1ea1i \u0110i\u1ec1u 19, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n H\u0110\u0110T \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/p>\n<h3><span id=\"46_Bang_tong_hop\"><strong>4.6 B\u1ea3ng t\u1ed5ng h\u1ee3p<\/strong><\/span><\/h3>\n<p>\u2013\u00a0 B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n v\u1ec1 vi\u1ec7c ch\u1ec9 ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n h\u1ee7y n\u1ebfu c\u00f3 ng\u00e0y l\u1eadp tr\u01b0\u1edbc 01\/06\/2025 v\u00e0 kh\u00f4ng ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u b\u1ea3ng t\u1ed5ng h\u1ee3p x\u0103ng d\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP.<\/p>\n<h3><span id=\"47_Ve_hoa_don_chiet_khau\"><b>4.7 V\u1ec1 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/b><\/span><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau<\/p>\n<p><strong><i>=&gt; L\u1eadp 1 h\u00f3a \u0111\u01a1n v\u1edbi &amp; c\u00f3 1 d\u00f2ng h\u00e0ng h\u00f3a l\u00e0 chi\u1ebft kh\u1ea5u (ghi s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng) Nh\u01b0ng t\u1ed5ng ti\u1ec1n thanh to\u00e1n l\u00e0 t\u1ed5ng \u2013\u00a0 s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u00e2m<\/i><\/strong><\/p>\n<p>ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n,s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra,\u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p><strong><i>=&gt; L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 chi\u1ebft kh\u1ea5u &amp; c\u00f3 \u0111i\u1ec1n th\u00f4ng tin b\u1ea3ng k\u00ea, khi \u0111\u00f3 \u0111i\u1ec1n s\u1ed1 ti\u1ec1n \u00e2m.<\/i><\/strong><\/p>\n<hr \/>\n<h2 dir=\"auto\"><strong>5. C\u00e1c Thay \u0110\u1ed5i V\u1ec1 Ch\u1ee9ng T\u1eeb<\/strong><\/h2>\n<h3><strong><span id=\"51_Dang_ky_su_dung_chung_tu_dien_tu_bien_lai_dien_tu\">5.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/h3>\n<p>\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1, t\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p>\u2013\u00a0<b>B\u1ed5 sung<\/b>\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/p>\n<p>\u2013\u00a0<b>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/b>\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed g\u1ed3m: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n<h3><strong><span id=\"52_Gui_chung_tu_dien_tu_len_CQT\">5.2 G\u1eedi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00ean CQT<\/span><\/strong><\/h3>\n<p>G\u1eedi \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00ean C\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u \u0111\u00e3 quy \u0111\u1ecbnh trong\u00a0Ngh\u1ecb \u0111\u1ecbnh 70\/20205\/N\u0110-CP<\/p>\n<h3><strong><span id=\"53_Quy_dinh_ve_xu_ly_chung_tu_da_lap_sai\">5.3 Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/span><\/strong><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 70\/20205\/N\u0110-CP b\u1ed5 sung \u0110i\u1ec1u 34a quy \u0111\u1ecbnh x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai th\u00ec t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/ss-CT\u0110T Ph\u1ee5 l\u1ee5c 1A ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<h3><strong><span id=\"54_Gui_bao_cao_tinh_hinh_su_dung_bien_lai_dinh_ky_cho_CQT\">5.4 G\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u1ecbnh k\u1ef3 cho CQT<\/span><\/strong><\/h3>\n<p>Theo kho\u1ea3n 22,\u0111i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec:<\/p>\n<p>T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai theo M\u1eabu s\u1ed1 BC26\/BL\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi gian g\u1eedi T\u1edd khai ph\u00ed, l\u1ec7 ph\u00ed ( tr\u1eeb ph\u00ed h\u1ea3i quan; l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a ;h\u00e0nh l\u00fd; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qu\u00e1 c\u1ea3nh) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p>Theo kho\u1ea3n 25, \u0111i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec:\u00a0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai g\u1ed3m c\u00e1c n\u1ed9i dung sau: T\u00ean \u0111\u01a1n v\u1ecb, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9: t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai ;s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3, mua ph\u00e1t h\u00e0nh trong k\u1ef3;s\u1ed1 s\u1eed d\u1ee5ng;x\u00f3a b\u1ecf;m\u1ea5t;h\u1ee7y trong k\u1ef3; t\u1ed3n cu\u1ed1i k\u1ef3 g\u1eedi cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai, t\u1ea1i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai ghi s\u1ed1 l\u01b0\u1ee3ng s\u1eed d\u1ee5ng bi\u00ean lai b\u1eb1ng kh\u00f4ng (=0).<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai, \u0111\u00e3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai tr\u01b0\u1edbc k\u1ef3 v\u1edbi s\u1ed1 t\u1ed3n kho b\u1eb1ng kh\u00f4ng (0), trong k\u1ef3 kh\u00f4ng th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai thu ti\u1ec1n thu\u1ebf , ph\u00ed, l\u1ec7 ph\u00ed, kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu thu\u1ebf,ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u1eabn ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai.<\/li>\n<\/ul>\n<p>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai theo M\u1eabu s\u1ed1 BC26\/BL\u0110T ho\u1eb7c M\u1eabu s\u1ed1 BC26\/BLG Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<h3 dir=\"auto\"><strong>5.5 Ch\u1ee9ng T\u1eeb Kh\u1ea5u Tr\u1eeb Thu\u1ebf TNCN \u0110i\u1ec7n T\u1eed<\/strong><\/h3>\n<p>B\u1ed5 sung ch\u1ee9c n\u0103ng g\u1eedi t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng\/ thay \u0111\u1ed5i th\u00f4ng tin Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed l\u00ean CQT.<\/p>\n<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/p>\n<ul>\n<li>B\u1ed5 sung th\u00f4ng tin kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/li>\n<li>G\u1eedi Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed l\u00ean CQT.<\/li>\n<\/ul>\n<p>B\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<p>B\u1ed5 sung ch\u1ee9c n\u0103ng th\u00f4ng b\u00e1o sai s\u00f3t Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 g\u1eedi TBSS l\u00ean CQT.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9705\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/05\/thiet-ke-chua-co-ten.png\" alt=\"\" width=\"1920\" height=\"1270\" \/><\/p>\n<hr \/>\n<h2 dir=\"auto\"><strong>7. L\u1ee3i \u00cdch V\u00e0 L\u01b0u \u00dd Cho Doanh Nghi\u1ec7p<\/strong><\/h2>\n<p dir=\"auto\">Nh\u1eefng thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch:<\/p>\n<ul dir=\"auto\">\n<li>T\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 b\u1ea3o m\u1eadt trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng sinh tr\u1eafc h\u1ecdc.<\/li>\n<li>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n<li>M\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/li>\n<\/ul>\n<p dir=\"auto\"><strong>L\u01b0u \u00fd<\/strong>:<\/p>\n<ul dir=\"auto\">\n<li>Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n hi\u1ec7n t\u1ea1i v\u00e0 c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li>Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 quy tr\u00ecnh m\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 x\u00e1c th\u1ef1c sinh tr\u1eafc h\u1ecdc v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<\/ul>\n<hr \/>\n<h2 dir=\"auto\"><strong>8. Gi\u1ea3i Ph\u00e1p T\u1eeb FTS \u0110\u1ed3ng H\u00e0nh C\u00f9ng Doanh Nghi\u1ec7p<\/strong><\/h2>\n<p dir=\"auto\">FTS cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p v\u1edbi H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p. V\u1edbi giao di\u1ec7n th\u00e2n thi\u1ec7n, quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, FTS gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t, FTS h\u1ed7 tr\u1ee3:<\/p>\n<ul dir=\"auto\">\n<li>Xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n qua m\u00e0n h\u00ecnh B\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n GTGT m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea7n m\u1ec1m POS ri\u00eang.<\/li>\n<li>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p data-start=\"269\" data-end=\"472\">FTS cam k\u1ebft lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c n\u1ed9i dung m\u1edbi theo <strong data-start=\"430\" data-end=\"457\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong> c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p data-start=\"474\" data-end=\"575\">V\u1edbi \u0111\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt gi\u00e0u kinh nghi\u1ec7m v\u00e0 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng \u0111\u1ea1t chu\u1ea9n an to\u00e0n th\u00f4ng tin, FTS n\u00f3i chung v\u00e0 FTS E-invoice n\u00f3i ri\u00eang:<\/p>\n<p data-start=\"579\" data-end=\"698\">\u2705 \u0110\u00e3 v\u00e0 \u0111ang n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng ch\u00ednh x\u00e1c c\u00e1c y\u00eau c\u1ea7u m\u1edbi v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, d\u1eef li\u1ec7u v\u00e0 quy tr\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<p data-start=\"701\" data-end=\"768\">\u2705 T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n<p data-start=\"771\" data-end=\"914\">\u2705 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u0111\u1ec3 tri\u1ec3n khai, chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed<\/p>\n<p data-start=\"917\" data-end=\"1010\">\u2705 Cung c\u1ea5p h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt 1:1 v\u00e0 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn r\u00f5 r\u00e0ng cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi d\u00f9ng.<\/p>\n<p dir=\"auto\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 tri\u1ec3n khai gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/p>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" alt=\"\ud83c\udfe2\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" \/><\/span>Email: info@fts.com.vn<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\" \/><\/span>Tel: 024 3748 0398 &#8211; Fax: 024 3748 0399<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" \/><\/span>Website: <span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"http:\/\/fts.com.vn\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEexOe2uWh4cQDgsRqTtCSiBOcQXnax-hi8OTlP1_OcwprcwGpFfnXzo5gwPmo_aem_mbKw-3LSKsEx4CegqF9FKg\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">fts.com.vn<\/a><\/span><\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x168nmei x13lgxp2 x5pf9jr xo71vjh\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" \/><\/span>Linkedln: <span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.linkedin.com\/company\/first-trust-solution\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEerVOGVdKo6be9OIvsOmcXJlBekyA0tvGitF15soCH9u63INoAisqJFODaAKQ_aem_XmGNBLw7KVtquPQ_zK3V3g\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i trong quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust (FTS) xin th\u00f4ng b\u00e1o c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong Ngh\u1ecb \u0111\u1ecbnh 70\/ND-CP. Nh\u1eefng c\u1eadp nh\u1eadt [&hellip;]<\/p>\n","protected":false},"featured_media":13419,"template":"","article_category":[13],"class_list":["post-12287","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13419"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12287"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}