{"id":3742,"date":"2021-12-17T14:51:25","date_gmt":"2021-12-17T07:51:25","guid":{"rendered":"http:\/\/saac.com.vn\/6-dieu-can-luu-y-theo-thong-tu-78-2021-tt-btc-ve-hoa-don-dien-tu\/"},"modified":"2021-12-17T14:51:25","modified_gmt":"2021-12-17T07:51:25","slug":"6-dieu-can-luu-y-theo-thong-tu-78-2021-tt-btc-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/6-dieu-can-luu-y-theo-thong-tu-78-2021-tt-btc-ve-hoa-don-dien-tu\/","title":{"rendered":"6 \u0110i\u1ec1u C\u1ea7n L\u01b0u \u00dd Theo Th\u00f4ng T\u01b0 78\/2021\/TT-BTC V\u1ec1 H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Theo \u0111\u00f3, c\u00f3 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c k\u00fd hi\u1ec7u\u2026 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt m\u1edbi. \u0110\u1ec3 n\u1eafm r\u00f5 h\u01a1n nh\u1eefng n\u1ed9i dung n\u00e0y, qu\u00fd doanh nghi\u1ec7p h\u00e3y c\u00f9ng tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<div id=\"attachment_2439\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2439\" class=\"wp-image-2439\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/Post-6-\u0111i\u1ec1u-\u0111\u00e1ng-l\u01b0u-\u00fd-v\u1ec1-H\u0110\u0110T-900x600px.jpg\" alt=\"6 \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"900\" height=\"600\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/Post-6-\u0111i\u1ec1u-\u0111\u00e1ng-l\u01b0u-\u00fd-v\u1ec1-H\u0110\u0110T-900x600px.jpg 1080w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/Post-6-\u0111i\u1ec1u-\u0111\u00e1ng-l\u01b0u-\u00fd-v\u1ec1-H\u0110\u0110T-900x600px-300x200.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/Post-6-\u0111i\u1ec1u-\u0111\u00e1ng-l\u01b0u-\u00fd-v\u1ec1-H\u0110\u0110T-900x600px-1024x683.jpg 1024w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/Post-6-\u0111i\u1ec1u-\u0111\u00e1ng-l\u01b0u-\u00fd-v\u1ec1-H\u0110\u0110T-900x600px-768x512.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2439\" class=\"wp-caption-text\"><em>6 \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/p><\/div>\n<h2><span style=\"font-size: 20px;\">1. \u0110\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo \u0111i\u1ec1u 3, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC n\u00eau r\u00f5 b\u00ean ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1ec1 th\u1ee7 t\u1ee5c \u1ee7y nhi\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c h\u1ee3p \u0111\u1ed3ng th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn 2 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 nh\u1eadn \u1ee7y nhi\u1ec7m: T\u00ean, \u0111\u1ecba \u0111i\u1ec3m, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m: Lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">M\u1ee5c \u0111\u00edch, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 20px;\">2. Gi\u1ea3i th\u00edch k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 14px;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">L\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u00e1nh th\u1ee9 t\u1ef1 theo c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<table class=\" aligncenter\" style=\"width: 71.7305%;\" width=\"737\">\n<tbody>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">K\u00fd t\u1ef1<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\">\n<p style=\"text-align: left;\"><span style=\"font-size: 14px;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 1<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 2<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 3<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 4<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 5<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">Tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.03654%;\" width=\"88\"><span style=\"font-size: 14px;\">S\u1ed1 6<\/span><\/td>\n<td style=\"width: 63.5823%;\" width=\"650\"><span style=\"font-size: 14px;\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">L\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 01 ch\u1eef c\u00e1i: T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 20px;\">3. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ri\u00eang d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1edbc \u0111\u00e2y, ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng. M\u1edbi \u0111\u00e2y, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u1ee5 th\u1ec3, v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<div id=\"attachment_2441\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2441\" class=\"wp-image-2441\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01-1024x683.jpg\" alt=\"L\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m l\u1eadp H\u0110\u0110T v\u1edbi ri\u00eang ng\u00e0nh ng\u00e2n h\u00e0ng\" width=\"900\" height=\"600\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01-1024x683.jpg 1024w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01-300x200.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01-768x512.jpg 768w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01-1536x1024.jpg 1536w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/6-diem-can-luu-y-tai-thong-tu-78-01.jpg 1542w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2441\" class=\"wp-caption-text\"><em>L\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m l\u1eadp H\u0110\u0110T v\u1edbi ri\u00eang ng\u00e0nh ng\u00e2n h\u00e0ng<\/em><\/p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px;\">4. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t<\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o cho m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai tthuees GTGT ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo th\u1ef1c hi\u1ec7n nh\u01b0 h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n tr\u01b0\u1edbc, trong l\u00fac cung c\u1ea5p d\u1ecbch v\u1ee5, sau \u0111\u00f3 ph\u00e1t sinh h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n h\u1ee7y ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">\u0110\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 20px;\">5. Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">V\u1ec1 nguy\u00ean t\u1eafc: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf k\u00ea khai theo m\u00f4 h\u00ecnh kinh doanh: trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng, \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed, c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-size: 14px;\">V\u1ec1 n\u1ed9i dung: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin:<\/span><\/li>\n<li><span style=\"font-size: 14px;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n; m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua (n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u).<\/span><\/li>\n<li><span style=\"font-size: 14px;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, M\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf.<\/span><\/p>\n<div id=\"attachment_2443\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2443\" class=\"wp-image-2443 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/87078f05-5482-48bc-9fa5-1eae4b71152a.png\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\" width=\"900\" height=\"560\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/87078f05-5482-48bc-9fa5-1eae4b71152a.png 900w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/87078f05-5482-48bc-9fa5-1eae4b71152a-300x187.png 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/12\/87078f05-5482-48bc-9fa5-1eae4b71152a-768x478.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2443\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/p><\/div>\n<h2><span style=\"font-size: 20px;\">6. C\u00e1c v\u0103n b\u1ea3n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2022<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">14 v\u0103n b\u1ea3n sau \u0111\u00e2y s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2022<\/span><\/p>\n<table style=\"width: 102.646%; height: 1032px;\" width=\"764\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.87402%; height: 24px; text-align: center;\" width=\"57\"><span style=\"font-size: 14px;\">STT<\/span><\/td>\n<td style=\"width: 29.79%; height: 24px;\" width=\"232\"><span style=\"font-size: 14px;\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/span><\/td>\n<td style=\"width: 40.2887%; height: 24px;\" width=\"318\"><span style=\"font-size: 14px;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"width: 20.6037%; height: 24px;\" width=\"157\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 48px;\" width=\"57\"><span style=\"font-size: 14px;\">1<\/span><\/td>\n<td style=\"width: 29.79%; height: 48px;\" width=\"232\"><span style=\"font-size: 14px;\">Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 40.2887%; height: 48px;\" width=\"318\"><span style=\"font-size: 14px;\">quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"width: 20.6037%; height: 192px;\" rowspan=\"3\" width=\"157\"><span style=\"font-size: 14px;\">Kho\u1ea3n 2 \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">2<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">3<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 48px;\" width=\"57\"><span style=\"font-size: 14px;\">4<\/span><\/td>\n<td style=\"width: 29.79%; height: 48px;\" width=\"232\"><span style=\"font-size: 14px;\">Quy\u1ebft \u0111\u1ecbnh 30\/2001\/Q\u0110-BTC ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 48px;\" width=\"318\"><span style=\"font-size: 14px;\">ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf<\/span><\/td>\n<td style=\"width: 20.6037%; height: 816px;\" rowspan=\"11\" width=\"157\"><span style=\"font-size: 14px;\">Kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 48px;\" width=\"57\"><span style=\"font-size: 14px;\">5<\/span><\/td>\n<td style=\"width: 29.79%; height: 48px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 191\/2010\/TT-BTC ng\u00e0y 01\/12\/2010<\/span><\/td>\n<td style=\"width: 40.2887%; height: 48px;\" width=\"318\"><span style=\"font-size: 14px;\">h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 48px;\" width=\"57\"><span style=\"font-size: 14px;\">6<\/span><\/td>\n<td style=\"width: 29.79%; height: 48px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 48px;\" width=\"318\"><span style=\"font-size: 14px;\">h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 96px;\" width=\"57\"><span style=\"font-size: 14px;\">7<\/span><\/td>\n<td style=\"width: 29.79%; height: 96px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 96px;\" width=\"318\"><span style=\"font-size: 14px;\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">8<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Quy\u1ebft \u0111\u1ecbnh 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">9<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Quy\u1ebft \u0111\u1ecbnh 526\/Q\u0110-BTC ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">10<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Quy\u1ebft \u0111\u1ecbnh 2660\/Q\u0110-BTC ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23\/6\/2015<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">11<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 303\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 120px;\" width=\"57\"><span style=\"font-size: 14px;\">12<\/span><\/td>\n<td style=\"width: 29.79%; height: 120px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0\u00a0 37\/2017\/TT-BTC<\/span><\/td>\n<td style=\"width: 40.2887%; height: 120px;\" width=\"318\"><span style=\"font-size: 14px;\">s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 39\/2014\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 72px;\" width=\"57\"><span style=\"font-size: 14px;\">13<\/span><\/td>\n<td style=\"width: 29.79%; height: 72px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/span><\/td>\n<td style=\"width: 40.2887%; height: 72px;\" width=\"318\"><span style=\"font-size: 14px;\">h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 7.87402%; text-align: center; height: 96px;\" width=\"57\"><span style=\"font-size: 14px;\">14<\/span><\/td>\n<td style=\"width: 29.79%; height: 96px;\" width=\"232\"><span style=\"font-size: 14px;\">Th\u00f4ng t\u01b0 88\/2020\/TT-BTC<\/span><\/td>\n<td style=\"width: 40.2887%; height: 96px;\" width=\"318\"><span style=\"font-size: 14px;\">s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u00ean \u0111\u00e2y l\u00e0 6 \u0111i\u1ec3m m\u1edbi nh\u1ea5t theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u01b0u \u00fd \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u1eb7t ra. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u00eam th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam theo s\u1ed1 hotline: 0933 575 399 ho\u1eb7c email: <a href=\"mailto:phuongnam@saac.com.vn\">phuongnam@saac.com.vn<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Theo \u0111\u00f3, c\u00f3 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n, k\u00fd t\u1ef1, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n<\/p>\n","protected":false},"author":2,"featured_media":3743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>6 \u0110i\u1ec1u C\u1ea7n L\u01b0u \u00dd Theo Th\u00f4ng T\u01b0 78\/2021\/TT-BTC V\u1ec1 H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed - SAAC<\/title>\n<meta name=\"description\" content=\"V\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. 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