{"id":6573,"date":"2020-12-21T09:18:34","date_gmt":"2020-12-21T02:18:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6573"},"modified":"2025-11-12T10:50:06","modified_gmt":"2025-11-12T03:50:06","slug":"mau-bien-ban-dieu-chinh-huy-va-thu-hoi-hoa-don-dien-tu-nam-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mau-bien-ban-dieu-chinh-huy-va-thu-hoi-hoa-don-dien-tu-nam-2020\/","title":{"rendered":"M\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u0103m 2020"},"content":{"rendered":"

Khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ch\u01b0a quen n\u00ean s\u1ebd g\u1eb7p ph\u1ea3i kh\u00f4ng \u00edt nh\u1eefng tr\u01b0\u1eddng h\u1ee3p: Sai k\u00fd hi\u1ec7u, Sai t\u00ean, Sai s\u1ed1 h\u00e0ng h\u00f3a, \u2026. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u0103m 2020<\/p>\n

\"\"<\/p>\n

M\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u0103m 2020<\/em><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c m\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n, bi\u00ean b\u1ea3n thu h\u1ed3i ho\u00e1 \u0111\u01a1n, bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n nh\u01b0 ho\u00e1 \u0111\u01a1n gi\u1ea5y b\u00ecnh th\u01b0\u1eddng v\u00e0 n\u1ed9p Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf.<\/p>\n

M\u1eabu Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao 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, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/p>\n

\"\"<\/p>\n

M\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/em><\/p>\n

H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u2026., ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/p>\n

Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a hai b\u00ean, m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n \u0111\u1ec3 khai b\u00e1o khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

L\u01b0u \u00fd:<\/strong><\/em> Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e0 \u0111\u00e3 k\u00ea khai th\u00ec b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c thu h\u1ed3i m\u00e0 ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

N\u1ed9i dung khi l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n
    \n
  • Th\u1ee9 nh\u1ea5t: Ng\u00e0y tr\u00ean bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f9ng ng\u00e0y<\/li>\n
  • Th\u1ee9 2: Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n 2 b\u00ean (Th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt) k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean + \u0110\u00f3ng d\u1ea5u<\/li>\n
  • Th\u1ee9 3: N\u1ed9i dung tr\u00ean bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5: \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n s\u1ed1\u2026 ng\u00e0y th\u00e1ng, k\u00fd hi\u1ec7u \u2026. xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 \u2026.ng\u00e0y th\u00e1ng\u2026 k\u00fd hi\u1ec7u \u2026 N\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng g\u00ec\u2026.<\/li>\n<\/ul>\n

    Ch\u00fa \u00fd:<\/strong><\/em><\/p>\n

      \n
    • Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u00e3 k\u00ea khai Thu\u1ebf: Ngo\u00e0i vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n GTGT vi\u1ebft sai. B\u1ea1n c\u00f2n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • C\u1ee5 th\u1ec3 t\u1eebng m\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c vi\u1ebft chi ti\u1ebft t\u1ea1i b\u00e0i sau.<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 Thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/li>\n
    • M\u1eabu bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n GTGT vi\u1ebft sai ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n k\u00e8m theo thay cho bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n

      M\u1eabu Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n

      Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c sai s\u00f3t h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn ph\u1ea3i h\u1ee7y v\u00e0 cam k\u1ebft hai b\u00ean kh\u00f4ng k\u00ea khai thu\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft sai ph\u1ea3i h\u1ee7y. Theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC doanh nghi\u1ec7p khi cung \u1ee9ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n vi\u1ebft sai th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n thay cho m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n c\u0169.<\/p>\n

      M\u1eabu Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n

      Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai Thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ch\u01b0a quen n\u00ean s\u1ebd g\u1eb7p ph\u1ea3i kh\u00f4ng \u00edt nh\u1eefng tr\u01b0\u1eddng h\u1ee3p: Sai k\u00fd hi\u1ec7u, Sai t\u00ean, Sai s\u1ed1 h\u00e0ng h\u00f3a, \u2026. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, h\u1ee7y v\u00e0 thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u0103m 2020 M\u1eabu bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee7y […]<\/p>\n","protected":false},"featured_media":13699,"template":"","article_category":[10,13],"class_list":["post-6573","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\/6573","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\/13699"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6573"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}