{"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&p=35947"},"modified":"2025-12-16T15:17:18","modified_gmt":"2025-12-16T08:17:18","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":"
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1. T\u1ed5ng quan<\/h3>\n

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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

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

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

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

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Theo quy \u0111\u1ecbnh t\u1ea1i N\u011070\/2023\/N\u0110-CP (\u0110i\u1ec1u 10. N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n: S\u1eeda \u0111\u1ed5i kho\u1ea3n 9)<\/em> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1, th\u1eddi \u0111i\u1ec3m g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ebfn C\u01a1 quan Thu\u1ebf:<\/p>\n

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  • Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP). Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n

    Ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 b\u1ed5 sung c\u1ea3nh b\u00e1o khi Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00e1c nhau \u0111\u1ec3 Anh\/Ch\u1ecb ki\u1ec3m tra l\u1ea1i t\u00ednh h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi nh\u1ea5n ph\u00e1t h\u00e0nh.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu Ng\u00e0y k\u00fd s\u1ed1 > Ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ec9 l\u1ec7ch 01 ng\u00e0y<\/strong><\/h4>\n

    <\/div>

    \n

    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 70\/2025\/N\u0110-CP):<\/p>\n

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    • C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh 1 h\u00f3a \u0111\u01a1n: ” Ng\u00e0y k\u00fd s\u1ed1 … kh\u00e1c v\u1edbi ng\u00e0y h\u00f3a \u0111\u01a1n …. B\u1ea1n c\u00f3 mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?<\/em>“<\/li>\n<\/ul>\n

      \"\"<\/p>\n

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      • C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n: ” 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 ….. B\u1ea1n c\u00f3 mu\u1ed1n ph\u00e1t h\u00e0nh kh\u00f4ng?”<\/em><\/li>\n<\/ul>\n

        \"\"<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu Ng\u00e0y k\u00fd s\u1ed1 > Ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 l\u1ec7ch nhi\u1ec1u h\u01a1n 01 ng\u00e0y<\/strong><\/h4>\n

        <\/div>

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        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…) 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

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        • C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh 1 h\u00f3a \u0111\u01a1n: “H\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp l\u00e0 …. 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?”<\/em><\/li>\n<\/ul>\n

          \"\"<\/p>\n

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          • C\u1ea3nh b\u00e1o khi ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t h\u00f3a \u0111\u01a1n:\u00a0“T\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp nh\u1ecf h\u01a1n ng\u00e0y …. 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?”<\/em><\/li>\n<\/ul>\n

            \"\"<\/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":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35947\/revisions"}],"predecessor-version":[{"id":54075,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35947\/revisions\/54075"}],"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}]}}