{"id":12869,"date":"2025-10-08T04:22:42","date_gmt":"2025-10-08T04:22:42","guid":{"rendered":"https:\/\/mva.vn\/?p=12869"},"modified":"2025-10-08T06:12:28","modified_gmt":"2025-10-08T06:12:28","slug":"cac-cong-van-dang-chu-y-ve-hoa-don-dien-tu-moi-nhat-2025","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cac-cong-van-dang-chu-y-ve-hoa-don-dien-tu-moi-nhat-2025\/","title":{"rendered":"C\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t trong nh\u1eefng tr\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf tr\u1ecdng y\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia. N\u0103m 2025, b\u00ean c\u1ea1nh c\u00e1c v\u0103n b\u1ea3n lu\u1eadt m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng trong c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/span><\/p>\n

Doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean, h\u1ed9 kinh doanh n\u00e0o c\u1eadp nh\u1eadt ch\u1eadm c\u00e1c c\u00f4ng v\u0103n n\u00e0y d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai, b\u1ecb thu h\u1ed3i \u2013 truy thu \u2013 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u v\u00e0 n\u1eafm r\u00f5 c\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u0103m 2025 l\u00e0 \u0111i\u1ec1u thi\u1ebft y\u1ebfu. <\/span>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u c\u00e1c c\u00f4ng v\u0103n n\u1ed5i b\u1eadt, ph\u00e2n t\u00edch n\u1ed9i dung quan tr\u1ecdng, v\u00e0 g\u1ee3i \u00fd c\u00e1ch \u1ee9ng d\u1ee5ng th\u1ef1c t\u1ebf v\u00e0o quy tr\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

I. T\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00f4ng v\u0103n trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n

Tr\u01b0\u1edbc khi v\u00e0o chi ti\u1ebft t\u1eebng c\u00f4ng v\u0103n, c\u1ea7n l\u00e0m r\u00f5 vai tr\u00f2 c\u1ee7a c\u00e1c c\u00f4ng v\u0103n trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf \u2013 h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

    \n
  • C\u00f4ng v\u0103n do T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m gi\u1ea3i th\u00edch, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0.<\/span><\/li>\n
  • Khi ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edf ho\u1eb7c c\u00f2n g\u00e2y tranh lu\u1eadn, c\u00f4ng v\u0103n s\u1ebd l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec3u c\u00e1ch \u00e1p d\u1ee5ng \u0111\u00fang.<\/span><\/li>\n
  • C\u00f4ng v\u0103n gi\u00fap gi\u1ea3m \u201ckho\u1ea3ng c\u00e1ch ph\u00e1p l\u00fd\u201d gi\u1eefa l\u00fd thuy\u1ebft v\u00e0 th\u1ef1c ti\u1ec5n, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb ph\u1ea1t v\u00ec \u00e1p d\u1ee5ng sai.<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    V\u1edbi \u0111\u1eb7c \u0111i\u1ec3m \u0111\u00f3, n\u0103m 2025 c\u00f3 nhi\u1ec1u c\u00f4ng v\u0103n m\u1edbi li\u00ean quan h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u t\u00e2m \u2014 d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00f4ng v\u0103n ti\u00eau bi\u1ec3u.<\/span><\/p>\n

    II. C\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd n\u0103m 2025 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00f4ng v\u0103n, ch\u1ec9 th\u1ecb n\u1ed5i b\u1eadt trong n\u0103m 2025 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft:<\/span><\/p>\n

    2.1. C\u00f4ng v\u0103n 547\/TCT-CS n\u0103m 2025 \u2013 T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n

    C\u00f4ng v\u0103n n\u00e0y \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 12\/02\/2025 \u0111\u1ec3 tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb t\u1eeb C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/span><\/p>\n

    N\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n

      \n
    • L\u00e0m r\u00f5 c\u00e1ch x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c quy \u0111\u1ecbnh c\u0169 (Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Th\u00f4ng t\u01b0 78\/2021) v\u1edbi c\u00e1c s\u1eeda \u0111\u1ed5i m\u1edbi do Ngh\u1ecb \u0111\u1ecbnh 70\/2025 \u0111\u01b0a ra.<\/span><\/li>\n
    • Nh\u1ea5n m\u1ea1nh r\u1eb1ng trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 h\u1ee3p l\u00fd gi\u1eefa c\u00e1c quy \u0111\u1ecbnh.<\/span><\/li>\n
    • C\u0103n c\u1ee9 c\u00e1c \u0110i\u1ec1u 13, 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020 c\u0169ng \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed l\u00fd.<\/span><\/li>\n<\/ul>\n

      \u00dd ngh\u0129a th\u1ef1c t\u1ebf:<\/span>
      \n<\/span> C\u00f4ng v\u0103n 547\/TCT-CS t\u1ea1o s\u1ef1 r\u00f5 r\u00e0ng trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp gi\u1eefa lu\u1eadt c\u0169 v\u00e0 lu\u1eadt m\u1edbi, gi\u00fap doanh nghi\u1ec7p \u201cb\u1eafc c\u1ea7u\u201d trong nh\u1eefng th\u00e1ng \u0111\u1ea7u \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/span><\/span><\/p>\n

      2.2. C\u00f4ng v\u0103n 9213\/CCTKV.XVI-QLDN2 (Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c) \u2013 H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 70<\/span><\/h3>\n

      C\u00f4ng v\u0103n n\u00e0y do Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XVI ban h\u00e0nh ng\u00e0y 29\/5\/2025, h\u01b0\u1edbng d\u1eabn c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/span><\/p>\n

      N\u1ed9i dung ch\u00ednh:<\/span><\/p>\n

        \n
      • H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p x\u1eed l\u00fd vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \/ kh\u00f4ng m\u00e3 \/ kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n
      • N\u1ebfu doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 01\/6\/2025 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng m\u00e3, \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c ho\u1eb7c chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n
      • Nh\u1ea5n m\u1ea1nh nguy\u00ean t\u1eafc r\u1eb1ng vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng \u0111\u01b0\u1ee3c g\u00e2y gi\u00e1n \u0111o\u1ea1n trong xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n

        \u1ee8ng d\u1ee5ng th\u1ef1c t\u1ebf:<\/span>
        \n<\/span> C\u00f4ng v\u0103n n\u00e0y l\u00e0 h\u01b0\u1edbng d\u1eabn \u201c\u0111\u1ecba ph\u01b0\u01a1ng\u201d c\u1ee5 th\u1ec3 cho vi\u1ec7c \u00e1p d\u1ee5ng c\u1ee7a ngh\u1ecb \u0111\u1ecbnh m\u1edbi, gi\u00fap doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u00f3 tr\u00e1nh nh\u1ea7m l\u1eabn khi \u00e1p d\u1ee5ng linh ho\u1ea1t c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n

        2.3. C\u00f4ng v\u0103n li\u00ean quan x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t (b\u1ecf quy \u0111\u1ecbnh h\u1ee7y h\u00f3a \u0111\u01a1n)<\/span><\/h3>\n

        M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025 l\u00e0 b\u00e3i b\u1ecf quy \u0111\u1ecbnh h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi c\u00f3 sai s\u00f3t (Kho\u1ea3n 13, \u0110i\u1ec1u 1).<\/span><\/p>\n

        M\u1eb7c d\u00f9 \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh trong ngh\u1ecb \u0111\u1ecbnh, nh\u01b0ng c\u00f4ng v\u0103n t\u1eeb c\u01a1 quan thu\u1ebf c\u0169ng s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf. C\u00e1c c\u00f4ng v\u0103n li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n s\u1ebd l\u00e0 t\u00e0i li\u1ec7u tham kh\u1ea3o quan tr\u1ecdng cho k\u1ebf to\u00e1n vi\u00ean trong khi tri\u1ec3n khai theo lu\u1eadt m\u1edbi.<\/span><\/p>\n

        V\u00ed d\u1ee5: c\u00e1c c\u00f4ng v\u0103n v\u1ea5n \u0111\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft b\u1edfi c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p (C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf) \u2014 nh\u1eefng c\u00f4ng v\u0103n n\u00e0y gi\u00fap tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa v\u0103n b\u1ea3n lu\u1eadt m\u1edbi v\u00e0 c\u00e1ch hi\u1ec3u \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf.<\/span><\/p>\n

        2.4. C\u00f4ng v\u0103n \/ h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh t\u1eeb 1\/7\/2025<\/span><\/h3>\n

        N\u0103m 2025 \u2013 t\u1eeb 01\/7\/2025, Vi\u1ec7t Nam s\u1ebd th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh m\u1edbi (theo Ngh\u1ecb quy\u1ebft s\u1ed1 202\/2025\/QH15 v\u00e0 c\u00e1c ngh\u1ecb quy\u1ebft li\u00ean quan) \u2014 \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng t\u1edbi \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p.<\/span><\/p>\n

        M\u1ed9t s\u1ed1 c\u00f4ng v\u0103n, th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

          \n
        • Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c VIII th\u00f4ng b\u00e1o vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo danh m\u1ee5c m\u1edbi, v\u00e0 vi\u1ec7c doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb 1\/7 c\u00f3 th\u1ec3 v\u1eabn ghi \u0111\u1ecba ch\u1ec9 c\u0169 m\u00e0 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu c\u00f3 c\u00f4ng v\u0103n th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
        • H\u1ec7 th\u1ed1ng thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 m\u1edbi t\u1eeb d\u1eef li\u1ec7u qu\u1ed1c gia, nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u1eadp nh\u1eadt tr\u01b0\u1eddng \u0111\u1ecba ch\u1ec9 m\u1edbi cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n
        • Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c thay \u0111\u1ed5i h\u00f3a \u0111\u01a1n theo \u0111\u1ecba ch\u1ec9 m\u1edbi ngay l\u1eadp t\u1ee9c n\u1ebfu \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt.<\/span>
          \n<\/span><\/span><\/li>\n<\/ul>\n

          \u00dd ngh\u0129a th\u1ef1c ti\u1ec5n:<\/span>
          \n<\/span> C\u00f4ng v\u0103n v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, tr\u00e1nh lo b\u1ecb ph\u1ea1t v\u00ec ch\u01b0a c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 h\u00f3a \u0111\u01a1n k\u1ecbp th\u1eddi \u2014 n\u1ebfu c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/span><\/p>\n

          2.5. C\u00f4ng v\u0103n \/ th\u00f4ng b\u00e1o ph\u00e2n quy\u1ec1n khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c<\/span><\/h3>\n

          Trong danh s\u00e1ch c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, trong s\u1ed1 c\u00e1c c\u00f4ng v\u0103n T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 n\u0103m 2025 c\u00f3 Th\u00f4ng b\u00e1o 119\/TB-TCT n\u0103m 2025 v\u1ec1 ph\u00e2n quy\u1ec1n khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/p>\n

          \u0110i\u1ec3m n\u1ed5i b\u1eadt:<\/span><\/p>\n

            \n
          • Ph\u00e2n quy\u1ec1n r\u00f5 r\u1ec7t gi\u1eefa c\u01a1 quan thu\u1ebf trung \u01b0\u01a1ng \u2013 c\u1ee5c thu\u1ebf t\u1ec9nh \u2013 chi c\u1ee5c thu\u1ebf v\u1ec1 quy\u1ec1n truy c\u1eadp, khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
          • Y\u00eau c\u1ea7u \u0111\u1ea9y m\u1ea1nh ph\u1ed1i h\u1ee3p, trao \u0111\u1ed5i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c chi c\u1ee5c, c\u1ee5c thu\u1ebf v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n
          • T\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t y\u1ebfu t\u1ed1 r\u1ee7i ro, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u00e0nh vi gian l\u1eadn h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n

            T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/span>
            \n<\/span> Doanh nghi\u1ec7p n\u00ean hi\u1ec3u r\u00f5 ph\u00e2n quy\u1ec1n n\u00e0y \u0111\u1ec3 bi\u1ebft r\u00f5 \u0111\u01a1n v\u1ecb thu\u1ebf n\u00e0o c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u, ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh \u2014 tr\u00e1nh b\u1ecb \u201ctruy v\u1ea5n sai c\u1ea5p\u201d g\u00e2y phi\u1ec1n h\u00e0.<\/span><\/span><\/p>\n

            3. Ph\u00e2n t\u00edch \u0111i\u1ec3m m\u1edbi \u2013 c\u00e1ch \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf t\u1eeb c\u00e1c c\u00f4ng v\u0103n<\/span><\/h2>\n

            D\u01b0\u1edbi \u0111\u00e2y l\u00e0 tr\u00edch d\u1eabn nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng r\u00fat ra t\u1eeb c\u00e1c c\u00f4ng v\u0103n + ngh\u1ecb \u0111\u1ecbnh + th\u00f4ng t\u01b0, v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf:<\/span><\/p>\n

            3.1. X\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n: kh\u00f4ng c\u00f2n h\u1ee7y h\u00f3a \u0111\u01a1n<\/span><\/h3>\n

            Tr\u01b0\u1edbc \u0111\u00e2y (Ngh\u1ecb \u0111\u1ecbnh 123\/2020 + Th\u00f4ng t\u01b0 78\/2021), n\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1ea5p m\u00e3 nh\u01b0ng ch\u01b0a g\u1eedi ng\u01b0\u1eddi mua m\u00e0 c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi. Nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025 \u0111\u00e3 b\u00e3i b\u1ecf nguy\u00ean t\u1eafc h\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t (Kho\u1ea3n 13, \u0110i\u1ec1u 1) \u2014 c\u00f4ng v\u0103n v\u00e0 h\u01b0\u1edbng d\u1eabn li\u00ean quan s\u1ebd l\u00e0m r\u00f5 c\u00e1ch chuy\u1ec3n sang bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh \/ thay th\u1ebf h\u00f3a \u0111\u01a1n thay v\u00ec h\u1ee7y.<\/span><\/p>\n

            \u1ee8ng d\u1ee5ng th\u1ef1c t\u1ebf:<\/span>
            \n<\/span> Khi ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, th\u00f4ng b\u00e1o cho b\u00ean mua, chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh thay v\u00ec h\u1ee7y h\u00f3a \u0111\u01a1n \u2014 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n lu\u00f4n t\u1ed3n t\u1ea1i trong h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, gi\u1eef chu\u1ed7i d\u1eef li\u1ec7u li\u00ean t\u1ee5c.<\/span><\/span><\/p>\n

            3.2. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng<\/span><\/h3>\n

            Tr\u01b0\u1edbc \u0111\u00e2y, \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. T\u1eeb ng\u00e0y 01\/6\/2025, theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, ng\u01b0\u1eddi b\u00e1n (k\u1ec3 c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) c\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ki\u1ec7n \u201cli\u00ean k\u1ebft\u201d n\u1eefa.<\/span><\/p>\n

            N\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

            L\u01b0u \u00fd \u1ee9ng d\u1ee5ng:<\/span>
            \n<\/span> Khi doanh nghi\u1ec7p c\u1ea7n thu\u00ea \u0111\u1ed1i t\u00e1c l\u00e0m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (v\u00ed d\u1ee5 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n), t\u1eeb 01\/6\/2025 c\u00f3 th\u1ec3 l\u00e0m h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m r\u00f5 r\u00e0ng; c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t \u1ee7y nhi\u1ec7m n\u1ebfu kh\u00f4ng ti\u1ebfp t\u1ee5c.<\/span><\/span><\/p>\n

            3.3. Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/h3>\n

            M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 h\u01a1n:<\/span><\/p>\n

              \n
            • H\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00f3 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u00fap ng\u01b0\u1eddi mua tra c\u1ee9u.<\/span><\/li>\n
            • T\u1eeb 01\/6\/2025, c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh b\u00e1n h\u00e0ng ti\u1ebfp x\u00fac ng\u01b0\u1eddi ti\u00eau d\u00f9ng (b\u00e1n l\u1ebb, \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n, v\u1eadn t\u1ea3i, gi\u1ea3i tr\u00ed\u2026) ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n
            • Bi\u00ean b\u1ea3n, ti\u00eau ch\u00ed, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u li\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong Th\u00f4ng t\u01b0 32.<\/span><\/li>\n<\/ul>\n

              \u1ee8ng d\u1ee5ng th\u1ef1c t\u1ebf:<\/span>
              \n<\/span> Doanh nghi\u1ec7p b\u00e1n l\u1ebb c\u1ea7n r\u00e0 so\u00e1t xem \u0111i\u1ec3m b\u00e1n c\u1ee7a m\u00ecnh c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 ch\u1ee9c n\u0103ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng; n\u1ebfu c\u00f3, ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/span><\/p>\n

              3.4. \u0110\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh<\/span><\/h3>\n

              Do thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh t\u1eeb 1\/7\/2025, nhi\u1ec1u doanh nghi\u1ec7p b\u0103n kho\u0103n li\u1ec7u c\u00f3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng. C\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn t\u1eeb chi c\u1ee5c thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 l\u00e0m r\u00f5:<\/span><\/p>\n

                \n
              • Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c thay \u0111\u1ed5i h\u00f3a \u0111\u01a1n sang \u0111\u1ecba ch\u1ec9 m\u1edbi ngay l\u1eadp t\u1ee9c n\u1ebfu \u0111\u1ecba ch\u1ec9 hi\u1ec7n t\u1ea1i l\u00e0 \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt, v\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n
              • H\u1ec7 th\u1ed1ng thu\u1ebf, nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 m\u1edbi t\u1eeb d\u1eef li\u1ec7u qu\u1ed1c gia.<\/span><\/li>\n
              • \u0110\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n n\u1ebfu ghi theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u0169 ho\u1eb7c m\u1edbi \u0111\u1ec1u kh\u00f4ng sai n\u1ebfu tr\u00f9ng v\u1edbi th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n

                Khuy\u1ebfn ngh\u1ecb th\u1ef1c t\u1ebf:<\/span>
                \n<\/span> Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra v\u1edbi chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 nh\u1eadn th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9; g\u1eedi email \/ v\u0103n b\u1ea3n th\u00f4ng b\u00e1o li\u00ean quan \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh n\u1ebfu c\u00f3 ki\u1ec3m tra.<\/span><\/span><\/p>\n

                3.5. Quy\u1ec1n khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n

                Th\u00f4ng b\u00e1o 119\/TB-TCT v\u1ec1 ph\u00e2n quy\u1ec1n khai th\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 quy\u1ec1n qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u1edf c\u00e1c c\u1ea5p:<\/span><\/p>\n

                  \n
                • C\u01a1 quan thu\u1ebf trung \u01b0\u01a1ng, c\u1ee5c thu\u1ebf, chi c\u1ee5c thu\u1ebf c\u00f3 quy\u1ec1n truy c\u1eadp, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                • Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng khi b\u1ecb y\u00eau c\u1ea7u cung c\u1ea5p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n (tra so\u00e1t, thanh tra), b\u00ean thu\u1ebf c\u00f3 quy\u1ec1n truy c\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u chung.<\/span><\/span><\/span> <\/li>\n<\/ul>\n

                  \u1ee8ng d\u1ee5ng:<\/span>
                  \n<\/span> Khi nh\u1eadn y\u00eau c\u1ea7u ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1eeb chi c\u1ee5c \/ c\u1ee5c thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1eeb ch\u1ed1i v\u00ec c\u00e1c c\u1ea5p thu\u1ebf c\u00f3 quy\u1ec1n khai th\u00e1c d\u1eef li\u1ec7u li\u00ean v\u00f9ng, n\u1ebfu ph\u00e2n quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c thi.<\/span><\/span><\/p>\n

                  IV. C\u00e1ch \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng v\u0103n v\u00e0o quy tr\u00ecnh h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p<\/span><\/h2>\n

                  D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch doanh nghi\u1ec7p \/ k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u1ee9ng d\u1ee5ng c\u00e1c c\u00f4ng v\u0103n + ngh\u1ecb \u0111\u1ecbnh + th\u00f4ng t\u01b0 v\u00e0o th\u1ef1c ti\u1ec5n:<\/span><\/p>\n

                    \n
                  1. C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean<\/span>
                    \n<\/span> \u2013 Khi c\u00f3 c\u00f4ng v\u0103n m\u1edbi t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf \/ C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng li\u00ean quan h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ecdc k\u1ef9 v\u00e0 so s\u00e1nh v\u1edbi quy \u0111\u1ecbnh ngh\u1ecb \u0111\u1ecbnh \/ th\u00f4ng t\u01b0 tr\u01b0\u1edbc \u0111\u00f3.<\/span>
                    \n<\/span> \u2013 L\u01b0u file v\u0103n b\u1ea3n, in ra ho\u1eb7c l\u01b0u b\u1ea3n PDF \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh n\u1ebfu c\u1ea7n.<\/span><\/span><\/li>\n
                  2. So s\u00e1nh c\u00f4ng v\u0103n v\u1edbi quy \u0111\u1ecbnh lu\u1eadt m\u1edbi<\/span>
                    \n<\/span> \u2013 N\u1ebfu c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n lu\u1eadt (v\u00ed d\u1ee5 \u00e1p d\u1ee5ng t\u00ecnh hu\u1ed1ng \u0111\u1ecba ph\u01b0\u01a1ng), d\u00f9ng c\u00f4ng v\u0103n \u0111\u1ec3 \u00e1p d\u1ee5ng.<\/span>
                    \n<\/span> \u2013 N\u1ebfu c\u00f4ng v\u0103n m\u00e2u thu\u1eabn v\u1edbi ngh\u1ecb \u0111\u1ecbnh \/ th\u00f4ng t\u01b0 m\u1edbi, \u01b0u ti\u00ean ngh\u1ecb \u0111\u1ecbnh \/ th\u00f4ng t\u01b0 (c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd cao h\u01a1n), v\u00e0 theo d\u00f5i c\u00f4ng v\u0103n \u0111\u00ednh ch\u00ednh (n\u1ebfu c\u00f3).<\/span><\/span><\/li>\n
                  3. \u0110i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9<\/span>
                    \n<\/span>V\u00ed d\u1ee5: n\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y khi sai s\u00f3t h\u00f3a \u0111\u01a1n th\u01b0\u1eddng h\u1ee7y \u2013 nay ph\u1ea3i chuy\u1ec3n sang \u0111i\u1ec1u ch\u1ec9nh \u2013 c\u1ea7n s\u1eeda quy tr\u00ecnh h\u1ea1ch to\u00e1n, bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, m\u1eabu bi\u00ean b\u1ea3n n\u1ed9i b\u1ed9.<\/span>
                    \n<\/span> \u2013 K\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu doanh nghi\u1ec7p d\u00f9ng d\u1ecbch v\u1ee5 b\u00ean th\u1ee9 ba, theo h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/span>
                    \n<\/span> \u2013 Ki\u1ec3m tra xem c\u1eeda h\u00e0ng \/ chi nh\u00e1nh c\u00f3 c\u1ea7n \u0111\u1ed5i sang m\u00e1y t\u00ednh ti\u1ec1n t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/span><\/li>\n
                  4. Giao ti\u1ebfp v\u1edbi nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (NCCGP)<\/span>
                    \n<\/span> \u2013 Y\u00eau c\u1ea7u NCCGP c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi (\u0111\u1ecba ch\u1ec9 t\u1ef1 c\u1eadp nh\u1eadt, \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n, chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n).<\/span>
                    \n<\/span> \u2013 H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 NCCGP n\u00ean c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m theo c\u00e1c v\u0103n b\u1ea3n thu\u1ebf m\u1edbi.<\/span><\/span><\/li>\n
                  5. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh<\/span>
                    \n<\/span> \u2013 Khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra \/ thanh tra, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean c\u00f4ng v\u0103n + h\u01b0\u1edbng d\u1eabn.<\/span>
                    \n<\/span> \u2013 Lu\u00f4n gi\u1eef b\u1ea3n c\u00f4ng v\u0103n \/ h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan trong h\u1ed3 s\u01a1 thu\u1ebf n\u1ed9i b\u1ed9.<\/span><\/span><\/li>\n<\/ol>\n

                    V. K\u1ebft lu\u1eadn<\/span><\/h2>\n

                    Trong n\u0103m 2025, h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i: t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 70\/2025, Th\u00f4ng t\u01b0 32\/2025, \u0111\u1ebfn c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. Nh\u1eefng c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 547\/TCT-CS, 9213\/CCTKV.XVI-QLDN2, Th\u00f4ng b\u00e1o 119\/TB-TCT, v\u00e0 c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn \u0111\u1ecba ch\u1ec9 h\u00f3a \u0111\u01a1n khi thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh\u2026 \u0111\u1ec1u c\u00f3 vai tr\u00f2 thi\u1ebft y\u1ebfu \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang, tr\u00e1nh sai s\u00f3t v\u00e0 r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

                    M\u1ed7i doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00f4ng v\u0103n, t\u00edch h\u1ee3p v\u00e0o quy tr\u00ecnh n\u1ed9i b\u1ed9, giao ti\u1ebfp ch\u1eb7t ch\u1ebd v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n, v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb + c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh. Khi \u00e1p d\u1ee5ng \u0111\u00fang \u2014 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n l\u00e0 \u201cn\u1ed7i lo\u201d m\u00e0 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t trong nh\u1eefng tr\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf tr\u1ecdng y\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia…<\/p>\n","protected":false},"author":1,"featured_media":12871,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025. N\u1ebfu qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n \u0111ang quan t\u00e2m c\u00f9ng t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft n\u00e0y nh\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cac-cong-van-dang-chu-y-ve-hoa-don-dien-tu-moi-nhat-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00e1c c\u00f4ng v\u0103n \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025. 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