{"id":18238,"date":"2021-11-29T17:31:03","date_gmt":"2021-11-29T10:31:03","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=18238"},"modified":"2021-12-01T11:05:04","modified_gmt":"2021-12-01T04:05:04","slug":"de-phat-hanh-duoc-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-toi-can-huy-hoa-don-dien-tu-da-phat-hanh-theo-nghi-dinh-51-2010-nd-cp-nhu-the-nao%e2%80%8b","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/de-phat-hanh-duoc-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-toi-can-huy-hoa-don-dien-tu-da-phat-hanh-theo-nghi-dinh-51-2010-nd-cp-nhu-the-nao%e2%80%8b\/","title":{"rendered":"\u0110\u1ec3 ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, t\u00f4i c\u1ea7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh theo ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP nh\u01b0 th\u1ebf n\u00e0o?\u200b"},"content":{"rendered":"

1. N\u1ed9i dung<\/h4>\n

Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169 b\u00ecnh th\u01b0\u1eddng cho \u0111\u1ebfn khi chuy\u1ec3n sang H\u0110\u0110T\u00a0v\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/p>\n

Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a s\u1eed d\u1ee5ng \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/p>\n

2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h4>\n

Khi ph\u00e1t sinh nhu c\u1ea7u h\u1ee7y h\u00f3a \u0111\u01a1n, t\u1ea1i doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n

    \n
  1. Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed3m \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o v\u00e0 \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/li>\n
  2. K\u1ebf to\u00e1n l\u1eadp h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n (bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng h\u1ee7y, Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n, Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n, B\u1ea3ng k\u00ea chi ti\u1ebft h\u00f3a \u0111\u01a1n h\u1ee7y), sau \u0111\u00f3 chuy\u1ec3n \u0110\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o k\u00fd duy\u1ec7t, v\u00e0 c\u00e1c th\u00e0nh vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t<\/li>\n
  3. C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n<\/li>\n
  4. K\u1ebf to\u00e1n n\u1ed9p th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/li>\n<\/ol>\n

    3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h4>\n

    Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp tr\u00ean MISA MeInvoice theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    1. N\u1ed9i dung Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169 b\u00ecnh th\u01b0\u1eddng cho \u0111\u1ebfn khi chuy\u1ec3n sang H\u0110\u0110T\u00a0v\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c…<\/p>\n","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2631,3457],"ht-kb-tag":[],"class_list":["post-18238","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu","ht_kb_category-r26"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=18238"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18238\/revisions"}],"predecessor-version":[{"id":18295,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18238\/revisions\/18295"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=18238"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=18238"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=18238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}