{"id":14071,"date":"2025-09-27T15:30:00","date_gmt":"2025-09-27T08:30:00","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&#038;p=14071"},"modified":"2025-11-27T16:19:50","modified_gmt":"2025-11-27T09:19:50","slug":"cach-ke-khai-hoa-don-thay-the-khac-ky-cung-ky-theo-nd-70-2025","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-ke-khai-hoa-don-thay-the-khac-ky-cung-ky-theo-nd-70-2025\/","title":{"rendered":"C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3, c\u00f9ng k\u1ef3 theo N\u0110 70\/2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i, t\u1ee9c l\u00e0 k\u1ec3 t\u1eeb khi ngh\u1ecb 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trong \u0111\u00f3: \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai: m\u00e3 s\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>b.1) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>b.2) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u1eady l\u00e0: Theo ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP th\u00ec:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd v\u1edbi c\u00e1c b\u1ea1n r\u1eb1ng:<\/strong><strong> <\/strong><strong>T\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i,<\/strong><strong> Khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ch\u1ec9 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 x\u1eed l\u00fd m\u00e0 <\/strong><strong>kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 x\u1eed l\u00fd h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f2n tr\u01b0\u1edbc ng\u00e0y 01\/06\/2025 th\u00ec kh\u00f4ng c\u00f3 th\u00f4ng t\u01b0 hay ngh\u1ecb \u0111\u1ecbnh n\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf c\u1ea3 m\u00e0 ch\u1ec9 c\u00f3 c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn th\u00f4i<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1eb7c d\u00f9 v\u1eady, nh\u01b0ng c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u1edf th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc hay sau ng\u00e0y 01\/06\/2025 \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn k\u00ea khai gi\u1ed1ng nhau => \u0110\u00f3 l\u00e0: C\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u th\u1ef1c hi\u1ec7n d\u00f9ng h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y, <strong>FTS<\/strong> s\u1ebd \u0111i l\u00e0m r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m, thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>H\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp c\u00f9ng k\u1ef3 v\u1edbi <strong>h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong> ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp kh\u00e1c k\u1ef3 v\u1edbi <strong>h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do v\u1eady, tr\u01b0\u1edbc khi h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec FTS s\u1ebd l\u00e0m cho c\u00e1c b\u1ea1n hi\u1ec3u v\u1ec1 c\u00e1c kh\u00e1i ni\u1ec7m:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ebf n\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf? Th\u1ebf n\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ed d\u1ee5:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 30\/06\/2025, B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 00001000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 10\/07\/2025, Ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00001000 l\u1eadp ng\u00e0y 30\/06\/2025 c\u00f3 sai s\u00f3t&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Hai b\u00ean th\u1ed1ng nh\u1ea5t x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t n\u00e0y b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001095 v\u00e0o ng\u00e0y 10\/07\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Sau khi xu\u1ea5t xong h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001095 th\u00ec tr\u00ean ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 tr\u00ean h\u1ec7 th\u1ed1ng https:\/\/hoadondientu.gdt.gov.vn\/ c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf: h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t s\u1ed1 00001000 l\u1eadp ng\u00e0y 30\/06\/2025 s\u1ebd tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (C\u1ee5 th\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n s\u1ed1 00001000 b\u1ecb thay th\u1ebf b\u1edfi h\u00f3a \u0111\u01a1n s\u1ed1 00001095)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ L\u00fac n\u00e0y h\u00f3a \u0111\u01a1n c\u00f3 th\u00f4ng tin \u0111\u00fang l\u00e0 <strong>h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 <\/strong><strong>00001095<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ C\u00f2n <strong>h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 <\/strong><strong>00001000<\/strong> h\u1ebft gi\u00e1 tr\u1ecb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ebf n\u00e0o l\u00e0 c\u00f9ng k\u1ef3? Th\u1ebf n\u00e0o l\u00e0 kh\u00e1c k\u1ef3?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u1ef3 \u1edf \u0111\u00e2y l\u00e0 k\u1ef3 k\u00ea khai thu\u1ebf GTGT: K\u1ef3 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c k\u1ef3 k\u00ea khai thu\u1ebf GTGT theo qu\u00fd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 1: H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) <\/strong><strong>c\u00f9ng k\u1ef3<\/strong><strong> v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT <strong>theo qu\u00fd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 20\/07\/2025, B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 00000920&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 15\/08\/2025, Ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00000920 l\u1eadp ng\u00e0y 20\/07\/2025 c\u00f3 sai s\u00f3t => N\u00ean \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000935 ng\u00e0y 15\/08\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u00fang ta th\u1ea5y r\u1eb1ng: \u0110\u1ed1i v\u1edbi C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust  th\u00ec:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00000920 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 20\/07\/2025: T\u1ee9c l\u00e0 thu\u1ed9c k\u1ef3 q\u00fay 3\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ V\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000935 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 15\/08\/2025: T\u1ee9c l\u00e0 c\u0169ng thu\u1ed9c k\u1ef3 q\u00fay 3\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00000920 v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000935 \u0111ang thu\u1ed9c v\u00e0o c\u00f9ng 1 k\u1ef3 \u0111\u00f3 l\u00e0 k\u1ef3 qu\u00fd 3\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 2: H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) <\/strong><strong>kh\u00e1c k\u1ef3<\/strong><strong> v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng ty B\u1ea3o Minh c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT <strong>theo th\u00e1ng<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 25\/06\/2025, B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 00000800&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 03\/07\/2025, Ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00000800 l\u1eadp ng\u00e0y 25\/06\/2025 c\u00f3 sai s\u00f3t =&gt; N\u00ean \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000862ng\u00e0y 03\/07\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u00fang ta th\u1ea5y r\u1eb1ng: \u0110\u1ed1i v\u1edbi C\u00f4ng ty B\u1ea3o Minh th\u00ec:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00000800<\/td><td>\u0111ang kh\u00e1c k\u1ef3 v\u1edbi&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u00fang ta th\u1ea5y r\u1eb1ng: \u0110\u1ed1i v\u1edbi C\u00f4ng ty B\u1ea3o Minh th\u00ec:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00000800<\/td><td>\u0111ang kh\u00e1c k\u1ef3 v\u1edbi&nbsp;<\/td><td>H\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000862<\/td><\/tr><tr><td>\u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 25\/06\/2025<\/td><td>&nbsp;<\/td><td>\u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 03\/07\/2025<\/td><\/tr><tr><td>T\u1ee9c l\u00e0 thu\u1ed9c k\u1ef3 th\u00e1ng 6\/2025<\/td><td>KH\u00c1C<\/td><td>T\u1ee9c l\u00e0 thu\u1ed9c k\u1ef3 th\u00e1ng 7\/2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do c\u00e1ch k\u00ea khai c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f9ng k\u1ef3 v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3 kh\u00f4ng gi\u1ed1ng nhau<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>=&gt; N\u00ean tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec c\u00e1c b\u1ea1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 nh\u01b0 v\u1eady \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u01b0\u1edbi \u0111\u00e2y, FTS s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1. C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf <\/strong><strong>c\u00f9ng k\u1ef3<\/strong><strong> k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t)<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) ph\u00e1t sinh c\u00f9ng 1 k\u1ef3 th\u00ec:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ch\u1ec9 d\u00f9ng <strong>h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong> \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n<strong> b\u1ecb<\/strong> thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) \u0111\u1ec3 k\u00ea khai thu\u1ebf (<em>V\u00ec sau khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf n\u00e0y \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb<\/em>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 1: C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust b\u00e1n h\u00e0ng cho c\u00f4ng ty B\u1ea3o An:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 k\u1ef3 theo qu\u00fd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ <strong>C\u00f4ng ty B\u1ea3o An c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo th\u00e1ng<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 10\/06\/2025: B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 00001350<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 15\/026\/2025: B\u00ean mua ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00001350c\u00f3 sai s\u00f3t&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Hai b\u00ean th\u1ed1ng nh\u1ea5t x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t n\u00e0y b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001420 v\u00e0o ng\u00e0y 15\/06\/2025<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u00ea khai thu\u1ebf GTGT:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n(<strong>C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust )<\/strong><\/td><td>\u0110\u1ed1i v\u1edbi b\u00ean mua(<strong>C\u00f4ng ty B\u1ea3o An)<\/strong><\/td><\/tr><tr><td>V\u00ec c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo qu\u00fd m\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001420 \u0111ang c\u00f3 c\u00f9ng k\u1ef3 k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 00001350 (c\u00f9ng thu\u1ed9c v\u00e0o k\u1ef3 qu\u00fd 2\/2025)&nbsp;<\/td><td>V\u00ec c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo th\u00e1ng m\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001420\u0111ang c\u00f3 c\u00f9ng k\u1ef3 k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 00001350 (c\u00f9ng thu\u1ed9c v\u00e0o k\u1ef3 th\u00e1ng 6\/2025)&nbsp;<\/td><\/tr><tr><td>N\u00ean C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust  s\u1ebd:+ D\u00f9ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001420 \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT v\u00e0o k\u1ef3 qu\u00fd 2\/2025+ M\u00e0 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00001350 \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/td><td>N\u00ean C\u00f4ng ty B\u1ea3o An s\u1ebd:+ D\u00f9ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001420 \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT v\u00e0o k\u1ef3 th\u00e1ng 6\/2025+ M\u00e0 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) s\u1ed1 00001350\u0111\u1ec3 k\u00ea khai thu\u1ebf<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 2: C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust  b\u00e1n h\u00e0ng cho c\u00f4ng ty \u0110\u1ea1i Ph\u00e1t:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 k\u1ef3 theo qu\u00fd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ <strong>C\u00f4ng ty \u0110\u1ea1i Ph\u00e1t c\u0169ng c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo qu\u00fd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 20\/07\/2025: B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 00001680 (\u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c &#8211; g\u1ecdi l\u00e0 F0)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 31\/07\/2025: B\u00ean mua ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00001680c\u00f3 sai s\u00f3t&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Hai b\u00ean th\u1ed1ng nh\u1ea5t x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t n\u00e0y b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001722 v\u00e0o ng\u00e0y 31\/07\/2025 (\u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea7n 1 &#8211; g\u1ecdi l\u00e0 F1)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 15\/08\/2025: L\u1ea1i ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00001722 c\u00f3 sai s\u00f3t<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; V\u00ec h\u00f3a \u0111\u01a1n F0 s\u1ed1 00001680 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd sai s\u00f3t b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf n\u00ean khi h\u00f3a \u0111\u01a1n F1 s\u1ed1 00001722 b\u1ecb sai th\u00ec s\u1ebd ph\u1ea3i x\u1eed l\u00fd ti\u1ebfp b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00001950 v\u00e0o ng\u00e0y 15\/08\/2025 (\u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea7n 2 &#8211; g\u1ecdi l\u00e0 F2)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd<\/strong>: Sau khi xu\u1ea5t xong h\u00f3a \u0111\u01a1n thay th\u1ebf F2 s\u1ed1 00001950 th\u00ec: H\u00f3a \u0111\u01a1n F1 s\u1ed1 00001722 tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (<em>C\u1ee5 th\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n s\u1ed1 <\/em><em>00001722<\/em><em> b\u1ecb thay th\u1ebf b\u1edfi h\u00f3a \u0111\u01a1n s\u1ed1 <\/em><em>00001950<\/em>)=&gt; H\u00f3a \u0111\u01a1n F1 s\u1ed1 00001722 n\u00e0y c\u0169ng h\u1ebft gi\u00e1 tr\u1ecb gi\u1ed1ng h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 00001680<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>K\u00ea khai thu\u1ebf GTGT:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n(<strong>C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust )<\/strong><\/td><td>\u0110\u1ed1i v\u1edbi b\u00ean mua(<strong>C\u00f4ng ty \u0110\u1ea1i Ph\u00e1t)<\/strong><\/td><\/tr><tr><td>V\u00ec c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo qu\u00fd m\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf \u0111\u1ec1u c\u00f3 c\u00f9ng k\u1ef3 k\u00ea khai l\u00e0 k\u1ef3 qu\u00fd 3\/2025&nbsp;<\/td><td>V\u00ec c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo qu\u00fd m\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf \u0111\u1ec1u c\u00f3 c\u00f9ng k\u1ef3 k\u00ea khai l\u00e0 k\u1ef3 qu\u00fd 3\/2025&nbsp;<\/td><\/tr><tr><td>N\u00ean C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust  s\u1ebd:+ D\u00f9ng h\u00f3a \u0111\u01a1n thay th\u1ebf cu\u1ed1i c\u00f9ng s\u1ed1 00001950 \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT v\u00e0o k\u1ef3 qu\u00fd 3\/2025+ M\u00e0 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 00001680 v\u00e0 s\u1ed1 00001722 \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/td><td>N\u00ean C\u00f4ng ty \u0110\u1ea1i Ph\u00e1t s\u1ebd:+ D\u00f9ng h\u00f3a \u0111\u01a1n thay th\u1ebf cu\u1ed1i c\u00f9ng s\u1ed1 00001950 \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT v\u00e0o k\u1ef3 qu\u00fd 3\/2025+ M\u00e0 kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 00001680 v\u00e0 s\u1ed1 00001722 \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd: N\u1ebfu trong c\u00f9ng 1 k\u1ef3 k\u00ea khai m\u00e0 1 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf nhi\u1ec1u l\u1ea7n th\u00ec s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea7n cu\u1ed1i c\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf <\/strong><strong>kh\u00e1c k\u1ef3<\/strong><strong> k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>* Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong><strong> \u0110\u1ed1i v\u1edbi c\u00e1c l\u1ed7i sai tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 li\u00ean quan \u0111\u1ebfn t\u1edd khai thu\u1ebf GTGT:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nh\u1eefng th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf GTGT?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00f3 l\u00e0 nh\u1eefng th\u00f4ng tin sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>* \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n: <\/strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra li\u00ean quan \u0111\u1ebfn t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau &#8220;C\u1ed9ng ti\u1ec1n h\u00e0ng&#8221;, &#8220;Ti\u1ec1n thu\u1ebf GTGT&#8221; tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd li\u00ean quan \u0111\u1ebfn doanh thu (c\u1ed9t gi\u00e1 tr\u1ecb HH-DV) v\u00e0 ti\u1ec1n thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf GTGT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(Li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb 26 \u0111\u1ebfn 36 tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT t\u00f9y theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ Th\u00f4ng tin v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT: li\u00ean quan \u0111\u1ebfn vi\u1ec7c doanh thu t\u1ea1i d\u00f2ng &#8220;C\u1ed9ng ti\u1ec1n h\u00e0ng&#8221; tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3 s\u1ebd k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau n\u00e0o trong c\u00e1c ch\u1ec9 ti\u00eau <\/strong>t\u1eeb 26 \u0111\u1ebfn 36 tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT, hay s\u1ebd k\u00ea khai l\u00ean ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT (n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111ang b\u00e1n m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>* \u0110\u1ed1i v\u1edbi b\u00ean mua: <\/strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ebd li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau 23, 24, 25 tr\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau &#8220;C\u1ed9ng ti\u1ec1n h\u00e0ng&#8221;, &#8220;Ti\u1ec1n thu\u1ebf GTGT&#8221; tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd d\u00f9ng \u0111\u1ec3 k\u00ea khai l\u00ean c\u00e1c ch\u1ec9 ti\u00eau 23, 24, 25 tr\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>=&gt; \u0110\u1ed1i v\u1edbi c\u00e1c l\u1ed7i sai tr\u00ean h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ebfn t\u1edd khai thu\u1ebf GTGT nh\u01b0 tr\u00ean m\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) ph\u00e1t sinh kh\u00e1c k\u1ef3 th\u00ec: ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u00ecnh hu\u1ed1ng: C\u00f4ng ty K\u1ebf To\u00e1n Thi\u00ean \u01afng b\u00e1n h\u00e0ng cho c\u00f4ng ty B\u1ea3o An:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>+ C\u00f4ng ty K\u1ebf To\u00e1n Thi\u00ean \u01afng c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 k\u1ef3 theo qu\u00fd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ <strong>C\u00f4ng ty B\u1ea3o An c\u00f3 k\u1ef3 k\u00ea khai thu\u1ebf GTGT l\u00e0 theo th\u00e1ng<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 20\/06\/2025: B\u00e1n h\u00e0ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n s\u1ed1 240 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 02\/07\/2025: C\u00f4ng ty B\u1ea3o An \u0111\u00e3 l\u00e0m v\u00e0 n\u1ed9p t\u1edd k\u00ea khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 th\u00e1ng 6\/2025 v\u1ec1 CQT (\u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ed1 240 v\u00e0o t\u1edd khai thu\u1ebf GTGT n\u00e0y)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ng\u00e0y 05\/07\/2025: C\u00f4ng ty K\u1ebf To\u00e1n Thi\u00ean \u01afng \u0111\u00e3 l\u00e0m v\u00e0 n\u1ed9p t\u1edd k\u00ea khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 qu\u00fd 2\/2025 v\u1ec1 CQT (\u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra s\u1ed1 240 v\u00e0o t\u1edd khai thu\u1ebf GTGT n\u00e0y)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ebfn ng\u00e0y 06\/07\/2025: Ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 240 c\u00f3 sai s\u00f3t v\u1ec1 \u0111\u01a1n gi\u00e1 d\u1eabn \u0111\u1ebfn sai c\u1ea3 v\u1ec1 Th\u00e0nh ti\u1ec1n, C\u1ed9ng ti\u1ec1n h\u00e0ng, ti\u1ec1n thu\u1ebf GTGT v\u00e0 t\u1ed5ng thanh to\u00e1n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Hai b\u00ean th\u1ed1ng nh\u1ea5t x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t n\u00e0y b\u1eb1ng h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 v\u00e0o ng\u00e0y 06\/07\/2025 theo \u0111\u00fang v\u1edbi \u0111\u01a1n gi\u00e1 \u0111\u00e3 th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"798\" height=\"1024\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62-798x1024.png\" alt=\"\" class=\"wp-image-14072\" title=\"H\u00f3a \u0111\u01a1n thay th\u1ebf\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62-798x1024.png 798w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62-234x300.png 234w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62-768x986.png 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62-9x12.png 9w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/image-62.png 935w\" sizes=\"auto, (max-width: 798px) 100vw, 798px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u00e1c \u0111\u1ecbnh t\u00ecnh hu\u1ed1ng v\u00e0 K\u00ea khai thu\u1ebf GTGT:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n(<strong>C\u00f4ng ty K\u1ebf To\u00e1n Thi\u00ean \u01afng)<\/strong><\/td><td>\u0110\u1ed1i v\u1edbi b\u00ean mua(<strong>C\u00f4ng ty B\u1ea3o An)<\/strong><\/td><\/tr><tr><td>+ H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 240 ph\u00e1t sinh v\u00e0o ng\u00e0y 20\/06\/2025: t\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o k\u1ef3 qu\u00fd 2\/2025+ C\u00f2n h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 ph\u00e1t sinh v\u00e0o ng\u00e0y 06\/07\/2025: t\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o k\u1ef3 qu\u00fd 7\/2025=&gt; H\u00f3a \u0111\u01a1n thay th\u1ebf \u0111ang kh\u00e1c k\u1ef3 k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t)&nbsp;<\/td><td><strong>+<\/strong> H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 240 ph\u00e1t sinh v\u00e0o ng\u00e0y 20\/06\/2025: t\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o k\u1ef3 th\u00e1ng 6\/2025+ C\u00f2n h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 ph\u00e1t sinh v\u00e0o ng\u00e0y 06\/07\/2025: t\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o k\u1ef3 th\u00e1ng 7\/2025=&gt; H\u00f3a \u0111\u01a1n thay th\u1ebf \u0111ang kh\u00e1c k\u1ef3 k\u00ea khai v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf (h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t)&nbsp;<\/td><\/tr><tr><td>=&gt; V\u00ec h\u00f3a \u0111\u01a1n vi\u1ebft sai s\u1ed1 240 \u0111ang c\u00f3 doanh thu (7.600.000) v\u00e0 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra (760.000) cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00e0ng b\u00e1n n\u00ean \u0111\u00e3 l\u00e0m cho t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd 2\/2025 b\u1ecb sai s\u00f3t (\u0111ang k\u00ea khai sai theo h\u00f3a \u0111\u01a1n sai)<br>N\u00ean C\u00f4ng ty Thi\u00ean \u01afng s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung v\u00e0o k\u1ef3 qu\u00fd 2\/2025 (k\u1ef3 c\u00f3 sai s\u00f3t)\u0110\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 240&nbsp; :&nbsp;+ Gi\u1ea3m doanh thu 140.000\u0111 t\u1ea1i ch\u1ec9 ti\u00eau 32+ Gi\u1ea3m ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u l\u00e0 14.000\u0111 t\u1ea1i ch\u1ec9 ti\u00eau 33<\/td><td>=&gt; V\u00ec h\u00f3a \u0111\u01a1n vi\u1ebft sai s\u1ed1 240 \u0111ang c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o (7.600.000) v\u00e0 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (760.000) cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00e0ng mua n\u00ean \u0111\u00e3 l\u00e0m cho t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 6\/2025 b\u1ecb sai s\u00f3t (\u0111ang k\u00ea khai sai theo h\u00f3a \u0111\u01a1n sai)<br>N\u00ean C\u00f4ng ty B\u1ea3o An s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 \u0111\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung v\u00e0o k\u1ef3 th\u00e1ng 6\/2025 (k\u1ef3 c\u00f3 sai s\u00f3t)\u0110\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf s\u1ed1 240&nbsp; :&nbsp;+ Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0 140.000\u0111 t\u1ea1i ch\u1ec9 ti\u00eau 23+ Gi\u1ea3m ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 14.000\u0111 t\u1ea1i ch\u1ec9 ti\u00eau 24 v\u00e0 25<\/td><\/tr><tr><td>L\u01b0u \u00fd: Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 ng\u00e0y 06\/07\/2025 \u0111\u1ec3 k\u00ea khai v\u00e0o k\u1ef3 qu\u00fd 3\/2025 (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf)<\/td><td>L\u01b0u \u00fd: Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 539 ng\u00e0y 06\/07\/2025 \u0111\u1ec3 k\u00ea khai v\u00e0o k\u1ef3 th\u00e1ng 7\/2025 (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf)<\/td><\/tr><tr><td colspan=\"2\">&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>* Tr\u01b0\u1eddng h\u1ee3p 2: <\/strong><strong>\u0110\u1ed1i v\u1edbi c\u00e1c l\u1ed7i sai tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn t\u1edd khai thu\u1ebf GTGT:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0: Sai m\u00e3 s\u1ed1 thu\u1ebf, ng\u00e0y th\u00e1ng, sai t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, sai \u0111\u01a1n v\u1ecb t\u00ednh, sai s\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ec c\u00e1c sai s\u00f3t tr\u00ean kh\u00f4ng l\u00e0m thay \u0111\u1ed5i doanh thu v\u00e0 ti\u1ec1n thu\u1ebf =&gt; Doanh thu v\u00e0 ti\u1ec1n thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 gi\u1ed1ng nhau =&gt; Kh\u00f4ng thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a t\u1edd khai<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai 1 l\u1ea7n doanh thu v\u00e0 ti\u1ec1n thu\u1ebf \u0111\u1ea7u ra theo s\u1ed1 \u0111\u00fang (s\u1ed1 \u0111\u00fang n\u00e0y \u0111ang c\u00f3 tr\u00ean c\u1ea3 h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf) v\u00e0o k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 8 c\u1ee7a th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5<\/strong>: H\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp sai s\u1ed1 00001286 ph\u00e1t sinh v\u00e0o qu\u00fd 2\/2025, C\u00f3 th\u00f4ng tin:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ C\u1ed9ng ti\u1ec1n h\u00e0ng l\u00e0 30.000.000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ti\u1ec1n thu\u1ebf GTGT 10% l\u00e0 3.000.000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; \u0110\u1ebfn qu\u00fd 3\/2025, m\u1edbi ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n s\u1ed1 00001286 b\u1ecb sai t\u00ean h\u00e0ng h\u00f3a (c\u00e1c ch\u1ec9 ti\u00eau c\u00f2n l\u1ea1i \u0111\u1ec1u \u0111\u00fang)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; B\u00ean b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf s\u1ed1 00001429:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u0169ng c\u00f3 th\u00f4ng tin:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ C\u1ed9ng ti\u1ec1n h\u00e0ng l\u00e0 30.000.000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ Ti\u1ec1n thu\u1ebf GTGT 10% l\u00e0 3.000.000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">=&gt; 2 h\u00f3a \u0111\u01a1n n\u00e0y ch\u1ec9 kh\u00e1c nhau v\u1ec1 t\u00ean h\u00e0ng h\u00f3a, kh\u00f4ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 doanh thu\/gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 ti\u1ec1n thu\u1ebf GTGT n\u00ean ch\u1ec9 c\u1ea7n k\u00ea khai 1 l\u1ea7n s\u1ed1 ti\u1ec1n doanh thu\/gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a 30 tri\u1ec7u, ti\u1ec1n thu\u1ebf GTGT 3 tri\u1ec7u v\u00e0o k\u1ef3 qu\u00fd 2\/2025 l\u00e0 \u0111\u01b0\u1ee3c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ngu\u1ed3n: ketoanthienung<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\ud83d\udd14 Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p s\u1eb5n, FTS khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714 Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra ti\u1ebfn \u0111\u1ed9 ph\u00e1t h\u00e0nh, k\u00ea khai v\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/07\/2025<br>\u2714 Li\u00ean h\u1ec7 b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt c\u1ee7a FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd n\u1ebfu c\u00f3 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng thu\u1ebf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FTS cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng 24\/7 trong su\u1ed1t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" alt=\"\ud83c\udfe2\" width=\"16\" height=\"16\">\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\">Email: info@fts.com.vn<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\">Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\">Website:&nbsp;<a href=\"http:\/\/fts.com.vn\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEexOe2uWh4cQDgsRqTtCSiBOcQXnax-hi8OTlP1_OcwprcwGpFfnXzo5gwPmo_aem_mbKw-3LSKsEx4CegqF9FKg\" target=\"_blank\" rel=\"noreferrer noopener\">fts.com.vn<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\">Linkedln:&nbsp;<a href=\"https:\/\/www.linkedin.com\/company\/first-trust-solution\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExdW1pZXNqSlluaWROa0tiSQEerVOGVdKo6be9OIvsOmcXJlBekyA0tvGitF15soCH9u63INoAisqJFODaAKQ_aem_XmGNBLw7KVtquPQ_zK3V3g\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\">Zalo:&nbsp;<a href=\"https:\/\/zalo.me\/3233931107809385943\">https:\/\/zalo.me\/firsttrustsolution<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i, t\u1ee9c l\u00e0 k\u1ec3 t\u1eeb khi ngh\u1ecb 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP nh\u01b0 sau: 5. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, [&hellip;]<\/p>\n","protected":false},"featured_media":14073,"template":"","article_category":[10,13],"class_list":["post-14071","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14071","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\/14073"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14071"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}