{"id":6363,"date":"2020-10-29T08:56:30","date_gmt":"2020-10-29T01:56:30","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6363"},"modified":"2025-11-12T11:30:26","modified_gmt":"2025-11-12T04:30:26","slug":"su-dung-hoa-don-bat-hop-phap-co-gi-khac-so-voi-su-dung-bat-hop-phap-hoa-don","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/su-dung-hoa-don-bat-hop-phap-co-gi-khac-so-voi-su-dung-bat-hop-phap-hoa-don\/","title":{"rendered":"&#8220;S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p&#8221; c\u00f3 g\u00ec kh\u00e1c so v\u1edbi &#8220;S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n&#8221;?"},"content":{"rendered":"<p class=\"lead\">Hai thu\u1eadt ng\u1eef ph\u00e1p l\u00fd n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u1ea7m l\u1eabn trong l\u0129nh v\u1ef1c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n. Theo \u0111\u00f3, \u0110i\u1ec1u 4\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP\u00a0ban h\u00e0nh ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh ph\u00e2n bi\u1ec7t hai h\u00e0nh vi n\u00e0y nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6364 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/10\/hoa-don-bat-hop-phap-fts.png\" alt=\"\" width=\"512\" height=\"339\" \/><\/p>\n<p style=\"text-align: center;\"><em>S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3 l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p\u00a0<\/em><\/p>\n<h3><strong>1. C\u00e1c h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/strong> <strong>\u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi s<\/strong><strong>\u1eed d\u1ee5ng h<\/strong><strong>\u00f3a \u0111\u01a1n, ch<\/strong><strong>\u1ee9ng t\u1eeb\u00a0<\/strong><strong>b\u1ea5t h<\/strong><strong>\u1ee3p ph<\/strong><strong>\u00e1p<\/strong><\/h3>\n<ul>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3;<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n<li>H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n<p><em>(Hi\u1ec7n h\u00e0nh\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh <strong>s<\/strong><\/em><strong><em>\u1eed d\u1ee5ng h<\/em><em>\u00f3a \u0111\u01a1n b<\/em><em>\u1ea5t h\u1ee3p ph<\/em><em>\u00e1p l\u00e0 vi<\/em><em>\u1ec7c s\u1eed d\u1ee5ng h<\/em><em>\u00f3a \u0111\u01a1n gi<\/em><em>\u1ea3, h<\/em><em>\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr<\/em><em>\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi<\/em><em>\u00e1 tr<\/em><em>\u1ecb s\u1eed d\u1ee5ng<\/em><\/strong><em>).<\/em><\/p>\n<h3><strong>2. C\u00e1c h\u00e0nh vi s<\/strong><strong>\u1eed d\u1ee5ng h<\/strong><strong>\u00f3a \u0111\u01a1n, ch<\/strong><strong>\u1ee9ng t\u1eeb<\/strong><strong>\u00a0l\u00e0 h\u00e0nh vi s<\/strong><strong>\u1eed d\u1ee5ng\u00a0<\/strong><strong>b\u1ea5t h<\/strong><strong>\u1ee3p ph<\/strong><strong>\u00e1p h\u00f3a \u0111\u01a1n<\/strong><strong>, ch<\/strong><strong>\u1ee9ng t\u1eeb<\/strong><strong>\u00a0<\/strong><\/h3>\n<ul>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh;<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3;<\/li>\n<li>H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n;<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c;<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/li>\n<li>H\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><em>(Hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh <strong>s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n l\u00e0 vi<\/strong><\/em><strong><em>\u1ec7c l\u1eadp kh\u1ed1ng h<\/em><\/strong><em><strong>\u00f3a \u0111\u01a1n<\/strong>; cho ho<\/em><em>\u1eb7c b<\/em><em>\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l<\/em><em>\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c<\/em><em>\u00e1 nh\u00e2n kh\u00e1c l<\/em><em>\u1eadp khi b<\/em><em>\u00e1n h\u00e0ng h\u00f3a, cung\u00a0<\/em><em>\u1ee9ng d\u1ecbch v\u1ee5 (tr\u1eeb c<\/em><em>\u00e1c tr\u01b0<\/em><em>\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h<\/em><em>\u00f3a \u0111\u01a1n do c\u01a1 quan thu<\/em><em>\u1ebf b<\/em><em>\u00e1n ho<\/em><em>\u1eb7c c\u1ea5p v<\/em><em>\u00e0 tr\u01b0<\/em><em>\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h<\/em><em>\u00f3a \u0111\u01a1n); cho ho<\/em><em>\u1eb7c b<\/em><em>\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 l<\/em><em>\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c<\/em><em>\u00e1 nh\u00e2n kh\u00e1c h<\/em><em>\u1ea1ch to<\/em><em>\u00e1n, khai thu<\/em><em>\u1ebf ho\u1eb7c thanh to<\/em><em>\u00e1n v<\/em><em>\u1ed1n ng<\/em><em>\u00e2n s\u00e1ch; l<\/em><em>\u1eadp h<\/em><em>\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111<\/em><em>\u1ea7y \u0111\u1ee7 c<\/em><em>\u00e1c n<\/em><em>\u1ed9i dung b\u1eaft bu\u1ed9c; l\u1eadp h<\/em><em>\u00f3a \u0111\u01a1n sai l<\/em><em>\u1ec7ch n\u1ed9i dung gi\u1eefa c<\/em><em>\u00e1c li\u00ean; d\u00f9ng h\u00f3a \u0111\u01a1n c<\/em><em>\u1ee7a h<\/em><em>\u00e0ng h\u00f3a, d<\/em><em>\u1ecbch v\u1ee5 n<\/em><em>\u00e0y \u0111<\/em><em>\u1ec3 ch\u1ee9ng minh cho h<\/em><em>\u00e0ng h\u00f3a, d<\/em><em>\u1ecbch v\u1ee5 kh<\/em><em>\u00e1c.<\/em><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020.<\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <strong>gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/strong><\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hai thu\u1eadt ng\u1eef ph\u00e1p l\u00fd n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u1ea7m l\u1eabn trong l\u0129nh v\u1ef1c vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n. Theo \u0111\u00f3, \u0110i\u1ec1u 4\u00a0Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP\u00a0ban h\u00e0nh ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh ph\u00e2n bi\u1ec7t hai h\u00e0nh vi n\u00e0y nh\u01b0 sau: S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3 l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, [&hellip;]<\/p>\n","protected":false},"featured_media":13723,"template":"","article_category":[10,13],"class_list":["post-6363","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\/6363","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\/13723"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6363"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}