{"id":7001,"date":"2021-12-21T09:38:52","date_gmt":"2021-12-21T02:38:52","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7001"},"modified":"2025-11-11T14:47:42","modified_gmt":"2025-11-11T07:47:42","slug":"quy-dinh-ve-dang-ky-su-dung-thong-bao-phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-va-thong-tu-78-2021-tt-btc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-dinh-ve-dang-ky-su-dung-thong-bao-phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-va-thong-tu-78-2021-tt-btc\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 m\u1edbi \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 1\/7\/2022 kh\u00f4ng c\u00f2n xa n\u00ean c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo N\u0110123\/2020\/N\u0110-CP v\u00e0 TT78\/2021\/TT-BTC.<\/em><\/p>\n

\"\"<\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/em><\/p>\n

1. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h2>\n

Theo \u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 16, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

    \n
  • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n 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<\/em><\/strong> th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 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.<\/li>\n
  • N\u1ebfu doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c tr\u1ef1c tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/em><\/strong> th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n
  • Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, theo Kho\u1ea3n 6, \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, ng\u01b0\u1eddi b\u00e1n c\u1ea7n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/li>\n
  • \u0110\u1ed1i v\u1edbi bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed, theo Kho\u1ea3n 4, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng, \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo \u0110i\u1ec1u 34, \u0110i\u1ec1u 36 v\u00e0 \u0110i\u1ec1u 38 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/li>\n<\/ul>\n

    2. H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong><\/h2>\n

    Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n

    2.1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/strong><\/h3>\n

    Theo \u0110i\u1ec1u 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0111\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

    – \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/em><\/strong><\/p>\n

    C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

    – \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf:<\/em><\/strong><\/p>\n

    C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp theo M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

    2.2. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1<\/strong><\/h3>\n
      \n
    • Trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi l\u1ea1i th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed b\u1eb1ng M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
    • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf, n\u1ebfu \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0ng ch\u01b0a ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u1ea5u h\u00ecnh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt th\u00ec ch\u1eadm nh\u1ea5t trong th\u1eddi gian 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p k\u1ebft n\u1ed1i.<\/li>\n<\/ul>\n

      3. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n

      Theo Kho\u1ea3n 4, \u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

      C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd ti\u1ebfp nh\u1eadn m\u1eabu \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 C\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

      Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n xa, \u0111\u1ed3ng th\u1eddi t\u1ea1i giai \u0111o\u1ea1n 1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho 6 t\u1ec9nh, th\u00e0nh ph\u1ed1. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin n\u00e0y \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi, tri\u1ec3n khai theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

      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 Gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m 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","protected":false},"excerpt":{"rendered":"

      Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 m\u1edbi \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 1\/7\/2022 kh\u00f4ng c\u00f2n xa n\u00ean c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi […]<\/p>\n","protected":false},"featured_media":13639,"template":"","article_category":[],"class_list":["post-7001","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7001","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\/13639"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7001"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}