{"id":11491,"date":"2025-07-08T10:57:49","date_gmt":"2025-07-08T03:57:49","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11491"},"modified":"2025-07-08T10:57:49","modified_gmt":"2025-07-08T03:57:49","slug":"huong-dan-thu-tuc-thuc-hien-xu-ly-hoa-don-dien-tu-da-lap-sai","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/huong-dan-thu-tuc-thuc-hien-xu-ly-hoa-don-dien-tu-da-lap-sai\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C TH\u1ef0C HI\u1ec6N X\u1eec L\u00dd H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec \u0110\u00c3 L\u1eacP SAI"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/e-pay-1024x682.jpg\" alt=\"\" class=\"wp-image-11492\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/e-pay-1024x682.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/e-pay-300x200.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/e-pay-768x512.jpg 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/e-pay.jpg 1429w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 30\/05\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1913\/Q\u0110-BTC n\u0103m 2025 c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai. Theo \u0111\u00f3, tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) <strong>Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong><em>B\u01b0\u1edbc 1:<\/em><\/strong> Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf b\u1ecb sai (bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (\u201cCQT\u201d); h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn CQT) th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi CQT &nbsp;v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n<ul>\n<li><strong><em>B\u01b0\u1edbc 2:<\/em><\/strong><em> <\/em>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t: H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf t\u1ef1 \u0111\u1ed9ng ti\u1ebfp nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn M\u1eabu 04\/SS-H\u0110\u0110T theo M\u1eabu s\u1ed1 01\/TB-SS\u0110T Ph\u1ee5 l\u1ee5c IB ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li><strong><em>B\u01b0\u1edbc 3:<\/em><\/strong>\u00a0 CQT ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n\n\n\n<p>(ii) <strong>C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n<\/strong>: B\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p>(iii) <strong>Th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/strong><\/p>\n\n\n\n<ul>\n<li>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1, g\u1ed3m: M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai;<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 (b\u1ed9).<\/li>\n<\/ul>\n\n\n\n<p>(iv) <strong>Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/strong> Trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1KCmLmE3y49caCWxmlpaTR0U3987BOL1L\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1913\/Q\u0110-BTC<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/05\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1913\/Q\u0110-BTC n\u0103m 2025 c\u00f4ng b\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai. Theo \u0111\u00f3, tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11492,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11491"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11491"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11491\/revisions"}],"predecessor-version":[{"id":11493,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11491\/revisions\/11493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11492"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}