{"id":35947,"date":"2025-05-27T15:21:40","date_gmt":"2025-05-27T08:21:40","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=35947"},"modified":"2026-09-10T15:33:25","modified_gmt":"2026-09-10T08:33:25","slug":"quy-dinh-ve-thoi-diem-lap-hoa-don-theo-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-ve-thoi-diem-lap-hoa-don-theo-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"0\" data-end=\"245\"><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y k\u00fd s\u1ed1 kh\u00e1c nhau tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 k\u00fd s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>\n<p data-start=\"247\" data-end=\"421\"><strong>N\u1ed9i dung bao g\u1ed3m<\/strong> c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y k\u00fd s\u1ed1, c\u00f9ng h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u1ea3nh b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m khi hai th\u1eddi \u0111i\u1ec3m n\u00e0y kh\u00f4ng tr\u00f9ng kh\u1edbp.<\/p>\n<p data-start=\"423\" data-end=\"563\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong> \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo quy\u00a0\u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh (l\u1eadp) h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">\u0110i\u1ec1u 9 <span class=\"\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-processed=\"true\" data-sfc-inited=\"2\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\"><a class=\"H23r4e\" href=\"https:\/\/vasep.com.vn\/van-ban\/chinh-phu\/nghi-dinh-254-2026-nd-cp-huong-dan-luat-quan-ly-thue-ve-hoa-don-dien-tu-chung-tu-dien-tu-trong-do-co-huong-dan-ve-thoi-diem-lap-hoa-don-dien-tu-3608.html\" target=\"_blank\" rel=\"noopener\" data-ved=\"2ahUKEwj60fPzyeOWAxXVzDQHHRpuLpwQy_kOegYIAAgOEAE\" data-hveid=\"CAAIDhAB\" data-processed=\"true\" aria-label=\"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. B\u1ea3n xem tr\u01b0\u1edbc \u0111\u01b0\u1eddng li\u00ean k\u1ebft. Trang web: VASEP. Ti\u00eau \u0111\u1ec1: Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 .... URL: https:\/\/vasep.com.vn\/van-ban\/chinh-phu\/nghi-dinh-254-2026-nd-cp-huong-dan-luat-quan-ly-thue-ve-hoa-don-dien-tu-chung-tu-dien-tu-trong-do-co-huong-dan-ve-thoi-diem-lap-hoa-don-dien-tu-3608.html.\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 500; margin: 0px; text-decoration: underline 1px rgb(26, 13, 171); border-bottom: 0px rgb(26, 13, 171);\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><!--TgQPHd|||&#091;&#091;&quot;https:\/\/vasep.com.vn\/van-ban\/chinh-phu\/nghi-dinh-254-2026-nd-cp-huong-dan-luat-quan-ly-thue-ve-hoa-don-dien-tu-chung-tu-dien-tu-trong-do-co-huong-dan-ve-thoi-diem-lap-hoa-don-dien-tu-3608.html&quot;,null,null,&#091;null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,&#091;{&quot;1218&quot;:&#091;17,null,null,null,&#091;1&#093;&#093;}&#093;&#093;,17,null,&quot;Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 ...&quot;,&quot;T\u1ec7p \u0111\u00ednh k\u00e8m: Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026. Theo \u0111\u00f3, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026. C\u1ee5 th\u1ec3: - Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. \u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia ...&quot;,&quot;https:\/\/encrypted-tbn1.gstatic.com\/images?q\\u003dtbn:ANd9GcQIdUA_PQNYEjAa3sivXY7wxbCgV6tzXILtpuGgbZyb81pI3eC8YuSXxGi7m0fNFSJ_8bxUGuGCX8Ym2CI&quot;,&quot;VASEP&quot;,&quot;https:\/\/encrypted-tbn1.gstatic.com\/faviconV2?url\\u003dhttps:\/\/vasep.com.vn\\u0026client\\u003dAIM\\u0026size\\u003d128\\u0026type\\u003dFAVICON\\u0026fallback_opts\\u003dTYPE,SIZE,URL&quot;,&#091;&#091;1789028336462074,120900821,2620288538&#093;,null,null,null,null,&#091;&#091;0,12&#093;&#093;&#093;,null,&quot;fceba7b1-616a-4cae-a209-d7a9e1d02842&quot;&#093;&#093;--><\/span><!--TgQPHd|||&#091;&#093;--><\/strong> (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026) k\u1ebf th\u1eeba c\u00e1c nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng c\u0169 nh\u01b0ng \u0111\u00e3 b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 v\u00e0 giao d\u1ecbch ban \u0111\u00eam.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Nguy\u00ean t\u1eafc chung cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng:\n<ul>\n<li><strong>\u0110\u1ed1i<\/strong> <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">v\u1edbi b\u00e1n h\u00e0ng h\u00f3a:<!--TgQPHd|||&#091;&#093;--><\/strong> L\u00e0 th\u1eddi \u0111i\u1ec3m <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<!--TgQPHd|||&#091;&#093;--><\/strong> h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a<\/li>\n<li><strong>\u0110\u1ed1i<\/strong> <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5:<!--TgQPHd|||&#091;&#093;--><\/strong> L\u00e0 th\u1eddi \u0111i\u1ec3m <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<!--TgQPHd|||&#091;&#093;--><\/strong>, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a\n<ul style=\"list-style-type: square;\">\n<li><em>Tr\u01b0\u1eddng<\/em> <em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5:<!--TgQPHd|||&#091;&#093;--><\/em> Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">ng\u00e0y thu ti\u1ec1n<!--TgQPHd|||&#091;&#093;--><\/strong>.<\/li>\n<li><em>Ngo\u1ea1i<\/em> <em class=\"zhvwWe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">l\u1ec7 v\u1ec1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<!--TgQPHd|||&#091;&#093;--><\/em> <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\"><span class=\"\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-sfc-inited=\"2\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\"><a class=\"H23r4e\" href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/117976\/diem-moi-ve-thoi-diem-lap-hoa-don-dien-tu-tai-nghi-dinh-254-2026-nd-cp\" target=\"_blank\" rel=\"noopener\" data-ved=\"2ahUKEwj60fPzyeOWAxXVzDQHHRpuLpwQy_kOegYIAAgYEAs\" data-hveid=\"CAAIGBAL\" aria-label=\"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. B\u1ea3n xem tr\u01b0\u1edbc \u0111\u01b0\u1eddng li\u00ean k\u1ebft. Trang web: Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt. Ti\u00eau \u0111\u1ec1: \u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254 .... URL: https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/117976\/diem-moi-ve-thoi-diem-lap-hoa-don-dien-tu-tai-nghi-dinh-254-2026-nd-cp.\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 500; margin: 0px; text-decoration: underline 1px rgb(26, 13, 171); border-bottom: 0px rgb(26, 13, 171);\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><!--TgQPHd|||&#091;&#091;&quot;https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/117976\/diem-moi-ve-thoi-diem-lap-hoa-don-dien-tu-tai-nghi-dinh-254-2026-nd-cp&quot;,null,null,&#091;null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,&#091;{&quot;1218&quot;:&#091;17,null,null,null,&#091;1&#093;&#093;}&#093;&#093;,17,null,&quot;\u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254 ...&quot;,&quot;\u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Qu\u1ea3ng c\u00e1o. i. \u2715 T\u1eaft qu\u1ea3ng c\u00e1o ! B\u00e1o c\u00e1o qu\u1ea3ng c\u00e1o. Theo C\u00f4ng v\u0103n 4831\/CT-CS n\u0103m 2026, \u0111i\u1ec3m m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP nh\u01b0 sau: (i) B\u1ed5 sung quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p khi thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n;. (ii) B\u1ed5 sung th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 (kho\u1ea3n 4):. - M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm sau 07 ng\u00e0y nh\u01b0: d\u1ecbch v\u1ee5 hoa ti\u00eau h\u00e0ng h\u1ea3i, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean c\u00e1c trang b\u00e1o \u0111i\u1ec7n t\u1eed, ...&quot;,&quot;https:\/\/encrypted-tbn1.gstatic.com\/images?q\\u003dtbn:ANd9GcRWgseE8a6WX0MfQ_35H4fvbcyBP2PmQXcAMGenrtZj8NF1abCE4hczZKccwWv82UqEgTJ7BrknCb0ZoBQ&quot;,&quot;Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt&quot;,&quot;https:\/\/encrypted-tbn0.gstatic.com\/faviconV2?url\\u003dhttps:\/\/thuvienphapluat.vn\\u0026client\\u003dAIM\\u0026size\\u003d128\\u0026type\\u003dFAVICON\\u0026fallback_opts\\u003dTYPE,SIZE,URL&quot;,&#091;&#091;1789028336462074,120900821,2620288538&#093;,null,null,null,null,&#091;&#091;0,25&#093;&#093;&#093;,null,&quot;18b1c0f3-2219-45f3-94d8-703222b59749&quot;&#093;&#093;--><\/span><!--TgQPHd|||&#091;&#093;--><\/strong> b\u1ed5 sung r\u00f5: Khi thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-complete=\"true\" aria-owns=\"action-menu-parent-container\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>\u0110i\u1ec3m m\u1edbi c\u1ea7n b\u1ed5 sung: H\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam:\n<ul>\n<li><strong>Theo quy \u0111\u1ecbnh kho\u1ea3n 5 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/strong>\u00a0\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo\u201d<\/li>\n<li><strong>Theo quy \u0111\u1ecbnh \u0110i\u1ec1u 106 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng:<\/strong>\u00a0\u201cGi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 06 gi\u1edd s\u00e1ng ng\u00e0y h\u00f4m sau.\u201d<\/li>\n<li><strong>Theo quy \u0111\u1ecbnh Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>: \u201cG\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi mua ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; cu\u1ed1i ng\u00e0y g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u201d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>Tr\u01b0\u1eddng h\u1ee3p 1: <strong>N\u1ebfu Ng\u00e0y k\u00fd s\u1ed1 &gt; Ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ec9 l\u1ec7ch 01 ng\u00e0y<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o \u0111\u1ec3 Anh\/Ch\u1ecb ki\u1ec3m tra l\u1ea1i v\u1ec1 nhu c\u1ea7u c\u1ee7a m\u00ecnh (m\u1eb7c d\u00f9 v\u1eabn \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP):<\/p>\n<ul>\n<li>C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: <em>&#8221; Ng\u00e0y h\u00f3a \u0111\u01a1n \u0111ang nh\u1ecf h\u01a1n ng\u00e0y ph\u00e1t h\u00e0nh &#8230;. B\u1ea1n c\u00f3 mu\u1ed1n c\u1eadp nh\u1eadt Ng\u00e0y h\u00f3a \u0111\u01a1n th\u00e0nh &#8230;. tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh kh\u00f4ng?<\/em>&#8220;<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-64069\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-1.png\" alt=\"\" width=\"751\" height=\"561\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-1.png 751w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-1-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-1-60x45.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-1-100x75.png 100w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu ch\u1ecdn <strong>kh\u00f4ng<\/strong> ph\u1ea7n s\u1ebd c\u1ea3nh b\u00e1o:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh 1 h\u00f3a \u0111\u01a1n: &#8221; Ng\u00e0y k\u00fd s\u1ed1 &#8230;. kh\u00e1c v\u1edbi ng\u00e0y h\u00f3a \u0111\u01a1n &#8230;. B\u1ea1n c\u00f3 mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?&#8221;<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-64075\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-2.png\" alt=\"\" width=\"748\" height=\"561\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-2.png 748w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-2-50x38.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-2-60x45.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-2-100x75.png 100w\" sizes=\"(max-width: 748px) 100vw, 748px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n: &#8220;T\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00e1c v\u1edbi ng\u00e0y k\u00fd s\u1ed1 &#8230;. B\u1ea1n c\u00f3 mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?&#8221;.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-64111\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3.png\" alt=\"\" width=\"1571\" height=\"719\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3.png 1571w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3-768x351.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3-1536x703.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-3-100x46.png 100w\" sizes=\"(max-width: 1571px) 100vw, 1571px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu Ng\u00e0y k\u00fd s\u1ed1 &gt; Ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 l\u1ec7ch nhi\u1ec1u h\u01a1n 01 ng\u00e0y<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o k\u00e8m quy \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u1ec3 Anh\/Ch\u1ecb ki\u1ec3m tra l\u1ea1i. N\u1ebfu vi\u1ec7c l\u1ec7ch ng\u00e0y v\u1eabn \u0111\u00fang quy \u0111\u1ecbnh (do r\u01a1i v\u00e0o nh\u1eefng ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5&#8230;) th\u00ec Anh\/Ch\u1ecb v\u1eabn ti\u1ebfp t\u1ee5c ph\u00e1t h\u00e0nh b\u00ecnh th\u01b0\u1eddng theo nhu c\u1ea7u.<\/p>\n<p>Khi ph\u00e1t h\u00e0nh, ph\u1ea7n m\u1ec1m hi\u1ec7n th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ng\u00e0y ph\u00e1t h\u00e0nh, anh\/ch\u1ecb ch\u1ecdn <strong>Kh\u00f4ng<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-64149\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-2.png\" alt=\"\" width=\"751\" height=\"561\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-2.png 751w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-2-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-2-60x45.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-1-2-100x75.png 100w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/><\/p>\n<ul>\n<li>C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh 1 h\u00f3a \u0111\u01a1n:<em> &#8220;H\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp l\u00e0 &#8230;. Theo quy \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. B\u1ea1n c\u00f3 ch\u1eafc ch\u1eafn mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?&#8221;<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-64171\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-4-1.png\" alt=\"\" width=\"754\" height=\"511\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-4-1.png 754w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-4-1-50x34.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-4-1-60x41.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-4-1-100x68.png 100w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<ul>\n<li>C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n:\u00a0<em>&#8220;T\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp nh\u1ecf h\u01a1n ng\u00e0y &#8230;. Theo quy \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. B\u1ea1n c\u00f3 ch\u1eafc ch\u1eafn mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?&#8221;<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-64175\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5.png\" alt=\"\" width=\"1584\" height=\"737\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5.png 1584w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5-768x357.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5-1536x715.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/td-ph-5-100x47.png 100w\" sizes=\"(max-width: 1584px) 100vw, 1584px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3563],"ht-kb-tag":[],"class_list":["post-35947","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-lieu-nghi-dinh-sua-doi"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35947","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=35947"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35947\/revisions"}],"predecessor-version":[{"id":81543,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35947\/revisions\/81543"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=35947"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=35947"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=35947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}