{"id":7992,"date":"2023-03-21T09:03:55","date_gmt":"2023-03-21T02:03:55","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7992"},"modified":"2025-11-11T09:33:51","modified_gmt":"2025-11-11T02:33:51","slug":"huong-dan-thu-tuc-tieu-huy-bien-lai-moi-nhat-2023","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-thu-tuc-tieu-huy-bien-lai-moi-nhat-2023\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y bi\u00ean lai m\u1edbi nh\u1ea5t 2023"},"content":{"rendered":"

Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ti\u00eau h\u1ee7y bi\u00ean lai\u00a0do bi\u00ean lai b\u1ecb l\u1ed7i in sai, in tr\u00f9ng, in th\u1eeba, ho\u1eb7c chuy\u1ec3n t\u1eeb bi\u00ean lai gi\u1ea5y sang s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 ti\u00eau h\u1ee7y bi\u00ean lai theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/em><\/p>\n

\"\"<\/p>\n

1. Ti\u00eau h\u1ee7y bi\u00ean lai l\u00e0 g\u00ec?<\/strong><\/h2>\n

Kho\u1ea3n 2, \u0110i\u1ec1u 39 ngh\u1ecb \u0111\u1ecbnh 123\/2020 N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m ti\u00eau h\u1ee7y bi\u00ean lai g\u1ed3m 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

    \n
  • Ti\u00eau h\u1ee7y bi\u00ean lai t\u1ef1 in, bi\u00ean lai \u0111\u1eb7t in: D\u00f9ng bi\u1ec7n ph\u00e1p nh\u01b0 \u0111\u1ed1t ch\u00e1y, x\u00e9 nh\u1ecf ho\u1eb7c cho v\u00e0o m\u00e1y h\u1ee7y t\u00e0i li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o bi\u00ean lai \u0111\u00e3 h\u1ee7y kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin tr\u00ean \u0111\u00f3.<\/li>\n
  • Ti\u00eau h\u1ee7y bi\u00ean lai \u0111i\u1ec7n t\u1eed: L\u00e0 bi\u1ec7n ph\u00e1p l\u00e0m cho bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu th\u00f4ng tin trong \u0111\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh, n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 ti\u00eau h\u1ee7y. Vi\u1ec7c ti\u00eau h\u1ee7y n\u00e0y kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh to\u00e0n v\u1eb9n th\u00f4ng tin c\u1ee7a c\u00e1c bi\u00ean lai \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1eabn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n

    2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ti\u00eau h\u1ee7y bi\u00ean lai<\/strong><\/h2>\n

    Kho\u1ea3n 1, \u0110i\u1ec1u 39, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020-N\u0110-CP quy \u0111\u1ecbnh, c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ti\u00eau h\u1ee7y bi\u00ean lai:<\/p>\n

      \n
    • Bi\u00ean lai \u0111\u1eb7t in nh\u01b0ng b\u1ecb sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i ti\u00eau h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n
    • Ti\u00eau h\u1ee7y c\u00e1c lo\u1ea1i bi\u00ean lai \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
    • T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 bi\u00ean lai nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

      L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t. v\u1edbi c\u00e1c bi\u00ean lai ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y m\u00e0 s\u1ebd x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

        \n
      1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y bi\u00ean lai<\/strong><\/li>\n<\/ol>\n

        D\u01b0\u1edbi \u0111\u00e2y l\u00e0 04 b\u01b0\u1edbc \u0111\u1ec3 ti\u00eau h\u1ee7y bi\u00ean lai theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c doanh nghi\u1ec7p l\u01b0u \u00fd th\u1ef1c hi\u1ec7n:
        \nB\u01b0\u1edbc 1: Th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp vi\u1ec7c ti\u00eau h\u1ee7y bi\u00ean lai<\/em>
        \nTrong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y bi\u00ean lai. Vi\u1ec7c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n theo 2 ph\u01b0\u01a1ng th\u1ee9c sau:<\/p>\n

          \n
        • V\u1edbi bi\u00ean lai t\u1ef1 in, \u0111\u1eb7t in: S\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c m\u00e1y ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o bi\u00ean lai \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n
            \n
          • V\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed: S\u1eed d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu th\u00f4ng tin.<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o bi\u00ean lai h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c thu l\u1ec7 ph\u00ed ph\u1ea3i ti\u00eau h\u1ee7y bi\u00ean lai v\u00e0 g\u1eedi l\u1ea1i cho C\u01a1 quan thu\u1ebf bao g\u1ed3m c\u00e1c n\u1ed9i dung: T\u00ean c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed MST (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9, ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y bi\u00ean lai, th\u1eddi gian ti\u00eau h\u1ee7y (gi\u1edd, ng\u00e0y, th\u00e1ng, n\u0103m), k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai, STT bi\u00ean lai (t\u1eeb s\u1ed1 \u2026 \u0111\u1ebfn s\u1ed1\u2026), s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai ti\u00eau h\u1ee7y.<\/li>\n<\/ul>\n

            Th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y: Ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o bi\u00ean lai h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.
            \nB\u01b0\u1edbc 2: L\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea nh\u1eefng bi\u00ean lai c\u1ea7n ti\u00eau h\u1ee7y<\/em>
            \nT\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u1ea7n l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n ti\u00eau h\u1ee7y bao g\u1ed3m c\u00e1c n\u1ed9i dung sau: T\u00ean bi\u00ean lai, k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai ti\u00eau h\u1ee7y (N\u1ebfu ti\u00eau h\u1ee7y s\u1ed1 l\u01b0\u1ee3ng nhi\u1ec1u, li\u00ean ti\u1ebfp, c\u1ea7n k\u00ea t\u1eeb s\u1ed1 \u2026 \u0111\u1ebfn s\u1ed1\u2026; n\u1ebfu s\u1ed1 bi\u00ean lai c\u1ea7n ti\u00eau h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c th\u00ec c\u1ea7n k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 bi\u00ean lai).
            \nB\u01b0\u1edbc 3: Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y bi\u00ean lai<\/em>
            \nT\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y bi\u00ean lai, g\u1ed3m: \u0110\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.
            \nSau khi th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y bi\u00ean lai, c\u00e1c th\u00e0nh vi\u00ean trong H\u1ed9i \u0111\u1ed3ng ph\u1ea3i k\u00fd t\u00ean v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y bi\u00ean lai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.
            \nB\u01b0\u1edbc 4: L\u1eadp h\u1ed3 s\u01a1 ti\u00eau h\u1ee7y bi\u00ean lai<\/em><\/p>\n

              \n
            • H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y bi\u00ean lai \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd sau: Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y bi\u00ean lai, B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n ti\u00eau h\u1ee7y, Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y bi\u00ean lai v\u00e0 Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y bi\u00ean lai.<\/li>\n
            • B\u1ea3n \u201cTh\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y bi\u00ean lai\u201d l\u00e0m theo m\u1eabu s\u1ed1 02\/HUY-BLG thu\u1ed9c Ph\u1ee5 l\u1ee5c IA, ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020-N\u0110-CP, l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u l\u1ea1i v\u00e0 m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ti\u00eau h\u1ee7y bi\u00ean lai. N\u1ed9i dung c\u1ee7a b\u1ea3n th\u00f4ng b\u00e1o bao g\u1ed3m: Lo\u1ea1i bi\u00ean lai, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai ti\u00eau h\u1ee7y (t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026), l\u00fd do ti\u00eau h\u1ee7y bi\u00ean lai, ng\u00e0y gi\u1edd ti\u00eau h\u1ee7y bi\u00ean lai v\u00e0 ti\u00eau h\u1ee7y theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/li>\n<\/ul>\n

              L\u01b0u \u00fd: C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y bi\u00ean lai cho C\u1ee5c thu\u1ebf \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u01b0a b\u00e1n nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Ngo\u00e0i ra, T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ti\u00eau h\u1ee7y bi\u00ean lai do C\u1ee5c thu\u1ebf \u0111\u1eb7t in.
              \nTr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y bi\u00ean lai theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020-N\u0110-CP. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p ki\u1ebfn th\u1ee9c h\u1eefu \u00edch cho qu\u00fd \u0111\u1ed9c gi\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ti\u00eau h\u1ee7y bi\u00ean lai\u00a0do bi\u00ean lai b\u1ecb l\u1ed7i in sai, in tr\u00f9ng, in th\u1eeba, ho\u1eb7c chuy\u1ec3n t\u1eeb bi\u00ean lai gi\u1ea5y sang s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 ti\u00eau h\u1ee7y bi\u00ean lai theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb […]<\/p>\n","protected":false},"featured_media":13551,"template":"","article_category":[13],"class_list":["post-7992","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7992","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\/13551"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7992"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}