{"id":4132,"date":"2022-03-16T16:25:46","date_gmt":"2022-03-16T09:25:46","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4132"},"modified":"2022-03-16T17:51:49","modified_gmt":"2022-03-16T10:51:49","slug":"quy-trinh-phat-hanh-hoa-don-dien-tu-theo-thong-tu-68-2019-tt-btc","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/quy-trinh-phat-hanh-hoa-don-dien-tu-theo-thong-tu-68-2019-tt-btc\/","title":{"rendered":"Quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/small>"},"content":{"rendered":"

B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/07\/2022, t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. \u0110\u1ec3 gi\u00fap c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ti\u1ebfp c\u1eadn d\u1ec5 d\u00e0ng h\u01a1n v\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1edbi thi\u1ec7u quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 68\/2019\/TT-BTC ngay d\u01b0\u1edbi \u0111\u00e2y!<\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong doanh nghi\u1ec7p<\/h2>\n
\"quy-dinh-ve-su-dung-hoa-don-dien-tu-trong-doanh-nghiep\"

Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong doanh nghi\u1ec7p<\/p><\/div>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh nh\u1eb1m thay th\u1ebf cho vi\u1ec7c ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u1ea5y. Kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch m\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y mang l\u1ea1i khi gi\u00fap cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef th\u00f4ng tin \u0111\u01b0\u1ee3c ti\u1ec7n l\u1ee3i v\u00e0 vi\u1ec7c khai b\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eadp h\u1ee3p nh\u1eefng th\u00f4ng tin d\u1eef li\u1ec7u kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u0169ng nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o hai nguy\u00ean t\u1eafc: t\u00ednh li\u00ean t\u1ee5c c\u1ee7a h\u00f3a \u0111\u01a1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 l\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/p>\n

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  • H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n
  • H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n
  • C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c: tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n

      \n
    • C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ph\u00e1t h\u00e0nh v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u00f3a \u0111\u01a1n nh\u01b0 \u0110i\u1ec7n, n\u01b0\u1edbc, vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh.<\/li>\n
    • C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u chi nh\u00e1nh t\u1ea1i nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1<\/li>\n
    • C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 kh\u00e1ch h\u00e0ng kh\u00f4ng t\u1eadp trung, \u1edf nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1<\/li>\n
    • C\u00e1c doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo y\u00eau c\u1ea7u c\u1ee7a ng\u00e0nh thu\u1ebf.<\/li>\n<\/ul>\n

      2. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/h2>\n
      \"phat-hanh-hoa-don-dien-tu-theo-thong-tu-68\"

      Quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 68<\/p><\/div>\n

      Th\u00f4ng t\u01b0 68\/2019\/TT-BTC \u0111\u00e3 n\u00eau r\u00f5, t\u1eeb ng\u00e0y 01\/11\/2020 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay cho h\u00f3a \u0111\u01a1n gi\u1ea5y<\/p>\n

      2.1 \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

      N\u1ed9p T\u1edd khai \u0111\u0103ng k\u00fd\/Thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1eabu s\u1ed1 01 ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP \u0111\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.
      \nSau 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf.<\/p>\n

      2.2 Kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n<\/h3>\n

      Kh\u00f4ng c\u1ea7n kh\u1edfi t\u1ea1o m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/p>\n

      Kh\u1edfi t\u1ea1o k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/p>\n

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      • K\u00fd t\u1ef1 th\u1ee9 1: d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n. Trong d\u00f3, 1 l\u00e0 h\u00f3a \u0111\u01a1n GTGT, 2 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, 3 l\u00e0 Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed, 4 l\u00e0 h\u00f3a \u0111\u01a1n kh\u00e1c ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c.<\/li>\n
      • K\u00fd t\u1ef1 th\u1ee9 2 l\u00e0 C ho\u1eb7c K. K\u00fd t\u1ef1 C d\u00e0nh cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, k\u00fd t\u1ef1 K d\u00e0nh cho lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
      • K\u00fd t\u1ef1 th\u1ee9 3 v\u00e0 4 l\u00e0 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.<\/li>\n
      • K\u00fd t\u1ef1 th\u1ee9 5 l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi c\u00e1c k\u00fd t\u1ef1 T, D, L, M<\/li>\n
      • K\u00fd t\u1ef1 th\u1ee9 6 v\u00e0 7 do ng\u01b0\u1eddi d\u00f9ng t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1a theo nhu c\u1ea7u qu\u1ea3n l\u00fd, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY<\/li>\n<\/ul>\n

        2.3 \u0110\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

        S\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1 t\u1eeb 00000001-99999999<\/p>\n

        2.4 X\u1eed l\u00fd sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/h3>\n

        Trong ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u00e3 n\u00eau ra 03 tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t ch\u00ednh v\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1ch x\u1eed l\u00fd sai s\u00f3t nh\u01b0 sau:<\/p>\n

          \n
        • Tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n ph\u00e1t hi\u1ec7n H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t nh\u01b0ng ch\u01b0a g\u1eedi cho b\u00ean mua<\/li>\n<\/ul>\n

          Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean b\u00e1n s\u1ebd g\u1eedi th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o m\u1eabu 04\/SS\/H\u0110\u0110T ph\u1ee5 l\u1ee5c IA. \u0110\u1ed3ng th\u1eddi ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 g\u1eedi cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u00e3 l\u1eadp g\u1eedi cho ng\u01b0\u1eddi mua.<\/p>\n

          C\u01a1 quan thu\u1ebf sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb b\u00ean b\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1ea5p m\u00e3 nh\u01b0ng c\u00f3 sai s\u00f3t tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

            \n
          • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t, \u0111\u00e3 g\u1eedi cho b\u00ean mua th\u00ec b\u00ean b\u00e1n m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<\/ul>\n

            N\u1ebfu l\u00e0 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 v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c th\u00ec b\u00ean b\u00e1n ch\u1ec9 vi\u1ec7c th\u00f4ng b\u00e1o cho b\u00ean mua v\u1ec1 vi\u1ec7c sai s\u00f3t v\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi. \u0110\u1ed3ng th\u1eddi b\u00ean b\u00e1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed x\u1ea3y ra sai s\u00f3t g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o m\u1eabu 04\/SS\/H\u0110\u0110T ph\u1ee5 l\u1ee5c IA, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t n\u00eau tr\u00ean ch\u01b0a g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf.<\/p>\n

            N\u1ebfu l\u00e0 sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec b\u00ean b\u00e1n x\u1eed l\u00fd d\u1ef1a theo c\u00e1ch sau:
            \nL\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t m\u1eafc ph\u1ea3i v\u00e0 l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.
            \nB\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t v\u00e0 l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n

              \n
            • Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t d\u00f9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 hay kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o cho b\u00ean b\u00e1n theo M\u1eabu s\u1ed1 01\/TB-S\u0110T Ph\u1ee5 l\u1ee5c IB \u0111\u1ec3 b\u00ean b\u00e1n ki\u1ec3m tra sai s\u00f3t.<\/li>\n<\/ul>\n

              3. C\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

              C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean trang T\u1ed5ng c\u1ee5c thu\u1ebf, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

                \n
              • Ki\u1ec3m tra, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng hay ch\u01b0a. Th\u1ef1c hi\u1ec7n tra c\u1ee9u sau 2 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
              • Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n, k\u00ea khai h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ea7n x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n

                3 b\u01b0\u1edbc tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean trang T\u1ed5ng c\u1ee5c thu\u1ebf nh\u01b0 sau:<\/p>\n

                  \n
                • Truy c\u1eadp v\u00e0o website tra c\u1ee9u h\u00f3a \u0111\u01a1n tracuuhoadon.gdt.gov.vn v\u00e0 ch\u1ecdn \u201cTh\u00f4ng tin h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cTh\u00f4ng tin th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n\u201d<\/li>\n
                • Nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin t\u1ea1i m\u1ee5c \u201cTra c\u1ee9u m\u1ed9t h\u00f3a \u0111\u01a1n\/tra c\u1ee9u nhi\u1ec1u h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cth\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf\u201d\/\u201ct\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u201d\n

                  \"website-tra-cuu-thong-tin-hoa-don\"

                  Website tra c\u01b0\u0301u th\u00f4ng tin ho\u0301a \u0111\u01a1n<\/p><\/div><\/li>\n<\/ul>\n

                    \n
                  • Ki\u1ec3m tra k\u1ebft qu\u1ea3 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sau khi \u0111\u00e3 nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin th\u00ec tr\u00ean m\u00e0n h\u00ecnh s\u1ebd hi\u1ec7n l\u00ean k\u1ebft qu\u1ea3 tra c\u1ee9u bao g\u1ed3m th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n

                    Tr\u00ean \u0111\u00e2y ch\u00fang t\u00f4i \u0111\u00e3 gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n Quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u00e0 c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean trang T\u1ed5ng c\u1ee5c thu\u1ebf. C\u1ea3m \u01a1n c\u00e1c b\u1ea1n \u0111\u00e3 quan t\u00e2m theo d\u00f5i b\u00e0i vi\u1ebft!<\/p>\n","protected":false},"excerpt":{"rendered":"

                    B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/07\/2022, t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. \u0110\u1ec3 gi\u00fap c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ti\u1ebfp c\u1eadn d\u1ec5 d\u00e0ng […]<\/p>\n","protected":false},"author":25,"featured_media":4410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-4132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4132\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4132"}],"version-history":[{"count":6,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4132\/revisions\/"}],"predecessor-version":[{"id":4421,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4132\/revisions\/4421\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4410\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}