{"id":31109,"date":"2024-06-05T15:42:01","date_gmt":"2024-06-05T08:42:01","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=31109"},"modified":"2026-08-20T14:14:28","modified_gmt":"2026-08-20T07:14:28","slug":"toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/","title":{"rendered":"T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m, do tr\u1ea3 l\u1ea1i h\u00e0ng) c\u00f9ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\/doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ASP, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c phi\u00ean b\u1ea3n h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<\/div><\/div>\n

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2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

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Theo\u00a0kho\u1ea3n 6, \u0111i\u1ec1u 23 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025 th\u00ec:<\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf nh\u01b0 sau:<\/em><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c b\u1ecb thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/em><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang th\u00e1ng, qu\u00fd sau.<\/em><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10\u00a0Th\u00f4ng t\u01b0 91\/2026\/TT-BTC\u00a0quy \u0111\u1ecbnh:<\/strong><\/p>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp<\/em><\/strong><\/p>\n

6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/em><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/em>\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p\u00a0quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5<\/strong><\/em>\u00a0\u0110i\u1ec1u n\u00e0y<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua\u00a0k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/em><\/p>\n

N\u1ed9i dung kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC:<\/strong><\/p>\n

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5. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<\/div>\n<\/div>\n

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a) \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng b\u1ecb sai nh\u01b0ng khi thanh to\u00e1n th\u1ef1c t\u1ebf ho\u1eb7c khi quy\u1ebft to\u00e1n c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ed1i v\u1edbi s\u1ed1 ch\u00eanh l\u1ec7ch qua quy\u1ebft to\u00e1n ph\u1ea3n \u00e1nh theo \u0111\u00fang nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh (ph\u00e1t sinh gi\u1ea3m ghi s\u1ed1 \u00e2m ho\u1eb7c ph\u00e1t sinh t\u0103ng ghi s\u1ed1 d\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf), c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/p>\n<\/div>\n<\/div>\n

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a.1) \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 \u0111\u01a1n gi\u00e1, kh\u1ed1i l\u01b0\u1ee3ng; \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh;<\/em><\/p>\n<\/div>\n<\/div>\n

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a.2) \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/em><\/p>\n<\/div>\n<\/div>\n

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a.3) \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n bu\u00f4n \u0111i\u1ec7n gi\u1eefa T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c v\u00e0 gi\u1eefa c\u00e1c T\u1ed5ng c\u00f4ng ty \u0110i\u1ec7n l\u1ef1c v\u1edbi c\u00e1c C\u00f4ng ty \u0110i\u1ec7n l\u1ef1c.<\/em><\/p>\n<\/div>\n<\/div>\n

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b) Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u;<\/em><\/p>\n<\/div>\n<\/div>\n

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c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/em><\/p>\n<\/div>\n<\/div>\n

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c.1) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua) th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a;<\/em><\/p>\n<\/div>\n<\/div>\n

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c.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n;<\/em><\/p>\n<\/div>\n<\/div>\n

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c.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m: C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u;<\/em><\/p>\n<\/div>\n<\/div>\n

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c.4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 hu\u1ef7 m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/em><\/p>\n<\/div>\n<\/div>\n

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d) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n) th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 sau \u0111\u00f3 ph\u00e1t sinh giao d\u1ecbch ho\u00e0n ph\u00ed d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng th\u00ec t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026. M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 ng\u00e0y\u2026th\u00e1ng\u2026n\u0103m\u201d Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu d\u1ecbch v\u1ee5 t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u;<\/em><\/p>\n<\/div>\n<\/div>\n

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\u0111) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng di \u0111\u1ed9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n b\u1eb1ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng di \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 khi b\u00e1n th\u1ebb, ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5 doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea (g\u1ed3m c\u00e1c th\u00f4ng tin: s\u1ed1 thu\u00ea bao di \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u1ebb \u0111\u1ec3 thanh to\u00e1n d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb th\u1ebb tr\u01b0\u1edbc thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh;<\/em><\/p>\n<\/div>\n<\/div>\n

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e) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00ed thi\u00ean nhi\u00ean t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n kh\u00ed b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, thanh to\u00e1n v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, khi b\u00e1n kh\u00ed \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 sai s\u00f3t nh\u01b0ng khi thanh to\u00e1n th\u1ef1c t\u1ebf c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb do ph\u1ea3i quy \u0111\u1ed5i ra Vi\u1ec7t Nam \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00eau tr\u00ean.<\/em><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c\u00a0Ghi ch\u00fa c\u1ee7a T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 nh\u01b0 sau:<\/p>\n