{"id":6255,"date":"2020-10-06T13:24:34","date_gmt":"2020-10-06T06:24:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6255"},"modified":"2025-11-12T13:24:44","modified_gmt":"2025-11-12T06:24:44","slug":"5-thay-doi-trong-thong-tu-68-2019-tt-btc-ve-hoa-don-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/5-thay-doi-trong-thong-tu-68-2019-tt-btc-ve-hoa-don-dien-tu\/","title":{"rendered":"5 THAY \u0110\u1ed4I TRONG TH\u00d4NG T\u01af 68\/2019\/TT-BTC V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec"},"content":{"rendered":"<p><strong>Hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 68\/2019\/TT-BTC s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng h\u01a1n.<\/strong><\/p>\n<p>M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0<strong>Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP<\/strong>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o ng\u00e0y 30\/09\/2019. V\u1edbi nhi\u1ec1u n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd, Th\u00f4ng t\u01b0 \u0111\u00e3 \u0111\u00e1p \u1ee9ng s\u1ef1 mong m\u1ecfi c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi gi\u1ea3i quy\u1ebft nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6257 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/10\/5-thay-doi-trong-thong-tu-68-2019-tt-btc-ve-hoa-don-dien-tu-fts-1.png\" alt=\"\" width=\"901\" height=\"493\" \/><\/p>\n<p style=\"text-align: center;\"><em>Hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 68\/2019\/TT-BTC s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng h\u01a1n.<\/em><\/p>\n<p><strong>Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/strong>\u00a0n\u00eau r\u00f5, t\u1eeb ng\u00e0y 01\/\/11\/2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay cho h\u00f3a \u0111\u01a1n gi\u1ea5y (h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t mua ho\u1eb7c \u0111\u1eb7t mua c\u1ee7a c\u01a1 quan thu\u1ebf) . \u0110\u1ec3 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u thay \u0111\u1ed5i gi\u1eefa\u00a0<strong>Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/strong>\u00a0so v\u1edbi c\u00e1c v\u0103n b\u1ea3n c\u0169 v\u1ec1 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n<h2><strong>\u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<p>N\u1ed9p H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m:<\/p>\n<ul>\n<li>M\u1eabu h\u00f3a \u0111\u01a1n<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li>Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n<p>Sau 02 ng\u00e0y (k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1), n\u1ebfu c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<p>Ch\u1ec9 c\u1ea7n n\u1ed9p T\u1edd khai \u0110\u0103ng k\u00fd\/Thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1eabu s\u1ed1 01 ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP \u0111\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>Sau 01 ng\u00e0y l\u00e0m vi\u1ec7c (k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1), c\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn\/kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho \u0111\u01a1n v\u1ecb qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<h2><strong>Kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<p><em>&#8211; M\u1eabu s\u1ed1 th\u01b0\u1eddng bao g\u1ed3m 11 k\u00fd t\u1ef1. VD:\u00a001GTKT0\/001<\/em><\/p>\n<p><em>&#8211; K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n bao g\u1ed3m 06 k\u00fd t\u1ef1:<\/em><\/p>\n<ul>\n<li>2 k\u00fd t\u1ef1 \u0111\u1ea7u \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n<\/li>\n<li>K\u00fd t\u1ef1 th\u1ee9 3 l\u00e0 d\u1ea5u \u201c\/\u201d.<\/li>\n<li>2 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m t\u1ea1o ho\u00e1 \u0111\u01a1n<\/li>\n<li>1 k\u00fd t\u1ef1 cu\u1ed1i th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c ho\u00e1 \u0111\u01a1n (H\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u00fd hi\u1ec7u l\u00e0 E)VD: AB\/19E<\/li>\n<\/ul>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<p><em>Thay \u0111\u1ed5i\u00a0K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n (\u0110i\u1ec3m a.2, kho\u1ea3n 1, \u0110i\u1ec1u 3, TT 68)<\/em><\/p>\n<ul>\n<li>K\u00fd t\u1ef1 th\u1ee9 1: \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n. Trong \u0111\u00f3: 1\u00a0l\u00e0\u00a0H\u00f3a \u0111\u01a1n GTGT;\u00a02\u00a0l\u00e0\u00a0H\u00f3a \u0111\u01a1n BH ;\u00a03\u00a0l\u00e0 Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed;\u00a04\u00a0l\u00e0\u00a0h\u00f3a \u0111\u01a1n kh\u00e1c ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c.<\/li>\n<li>K\u00fd t\u1ef1 th\u1ee9 2 l\u00e0 C:\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed lo\u1ea1i\u00a0c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u00a0ho\u1eb7c\u00a0K: lo\u1ea1i\u00a0kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>K\u00fd t\u1ef1 th\u1ee9 3 v\u00e0 4: n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<li>K\u00fd t\u1ef1 th\u1ee9 5: Th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi c\u00e1c k\u00fd t\u1ef1: T;D;\u00a0L;M.<\/li>\n<li>K\u00fd t\u1ef1 th\u1ee9 6 v\u00e0 7: do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY.V\u00ed d\u1ee5: 1K21TAA<\/li>\n<\/ul>\n<h2><strong>\u0110\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<ul>\n<li>S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m 7 ch\u1eef s\u1ed1 t\u1eeb (0000001 \u2013 9999999)<\/li>\n<\/ul>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<ul>\n<li>\u00a0S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m\u00a0t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1\u00a0t\u1eeb 1 \u2013 99999999<\/li>\n<\/ul>\n<h2><strong>X\u1eed l\u00fd sai s\u00f3t\/\u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t khi <strong>\u0111\u00e3 l\u1eadp<\/strong>\u00a0H\u0110\u0110T v\u00e0\u00a0<strong>g\u1eedi cho ng\u01b0\u1eddi mua<\/strong>\u00a0nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c H\u0110\u0110T \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua\u00a0<strong>ch\u01b0a k\u00ea khai thu\u1ebf<\/strong>, n\u1ebfu ph\u00e1t hi\u1ec7n sai th\u00ec:<\/p>\n<ul>\n<li>H\u1ee7y khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua. Trong \u0111\u00f3, th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c do c\u00e1c b\u00ean tham gia t\u1ef1 tho\u1ea3 thu\u1eadn.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 sai so\u0301t v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t khi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec:<\/p>\n<ul>\n<li>L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a c\u1ea3 hai b\u00ean ghi r\u00f5 sai s\u00f3t.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh<\/li>\n<\/ul>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t th\u00ec:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n g\u1eedi <strong>Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/strong><em>(\u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 th\u00f4ng tin sai s\u00f3t)<\/em>\u00a0t\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04 ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP (\u00c1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf)<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111a\u0303 l\u1eadp co\u0301 sai so\u0301t v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n g\u1eedi Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04 ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi theo ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi gian n\u00eau t\u1ea1i m\u1ee5c 5 b\u00ean d\u01b0\u1edbi (\u00c1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf)<\/li>\n<\/ul>\n<p>N\u1ebfu c\u01a1 quan thu\u1ebf<strong>\u00a0Nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0v\u00e0 ph\u00e1t c\u00f3 sai s\u00f3t th\u00ec c\u01a1 quan thu\u1ebf g\u1eedi\u00a0<strong>Th\u00f4ng b\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n r\u00e0 so\u00e1t<\/strong> cho ng\u01b0\u1eddi b\u00e1n theo M\u1eabu s\u1ed1 05 (ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP) \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n ki\u1ec3m tra sai s\u00f3t =&gt; Trong th\u1eddi gian 02 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng ba\u0301o:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n g\u1eedi <strong>Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u00a0t\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04 ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3).<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi ng\u01b0\u1eddi mua v\u00e0 g\u1eedi l\u1ea1i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u00f4ng ba\u0301o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<h2><strong>Khi Thay \u0111\u1ed5i\/\u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<ul>\n<li>L\u1eadp T\u1edd khai \u0110\u0103ng k\u00fd\/Thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0m\u1eabu s\u1ed1 01\u00a0ban h\u00e0nh theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP<\/li>\n<\/ul>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<ul>\n<li>L\u1eadp\u00a0Th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n\u00a0theo m\u1eabu\u00a0TB04\/AC\u00a0ban h\u00e0nh theo th\u00f4ng t\u01b0\u00a039\/2014\/TT-BTCChuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/li>\n<\/ul>\n<h2><strong>Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/strong><\/h2>\n<p><strong>Quy \u0111\u1ecbnh c\u0169<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n, t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p H\u0110\u0110T\u00a0 \u00a0ph\u1ea3i g\u1eedi\u00a0<strong>B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c truy\u1ec1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/strong>cho c\u01a1 quan thu\u1ebf(theo m\u1eabu s\u1ed1 3, ban h\u00e0nh k\u00e8m th\u00f4ng t\u01b0 32\/2011\/TT-BTC).<\/li>\n<\/ul>\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi<\/strong><\/p>\n<p>Th\u1ef1c hi\u1ec7n theo 1 trong 2 ph\u01b0\u01a1ng th\u1ee9c:<\/p>\n<ul>\n<li>G\u1eedi B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0theo\u00a0ph\u1ee5 l\u1ee5c II\u00a0ban h\u00e0nh theo th\u00f4ng t\u01b0 68\/2019\/TT-BTC \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf\u00a0c\u00f9ng v\u1edbi th\u1eddi gian g\u1eedi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0=&gt; \u00c1p d\u1ee5ng v\u1edbi m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u01b0: B\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng; B\u1ea3o hi\u1ec3m; T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng; V\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng\u2026(Xem chi ti\u1ebft t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC)<\/li>\n<li>Chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n: Sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua va\u0300 \u0111\u00f4\u0300ng th\u01a1\u0300i g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf =&gt; \u00c1p d\u1ee5ng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 1.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 68\/2019\/TT-BTC s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng h\u01a1n. M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 68\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 [&hellip;]<\/p>\n","protected":false},"featured_media":13738,"template":"","article_category":[10,13],"class_list":["post-6255","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\/6255","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\/13738"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6255"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}