{"id":10559,"date":"2025-09-15T14:24:46","date_gmt":"2025-09-15T07:24:46","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=10559"},"modified":"2025-09-15T15:12:57","modified_gmt":"2025-09-15T08:12:57","slug":"huy-hoa-don-dien-tu-co-bi-phat-khong","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html","title":{"rendered":"H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><em>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/em><\/strong><em> C\u00e2u tr\u1ea3 l\u1eddi d\u1ee9t kho\u00e1t l\u00e0 C\u00d3, n\u1ebfu b\u1ea1n h\u1ee7y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/em><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\"><em><u>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/u><\/em><\/a><em>, nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u00e3 b\u1ecb si\u1ebft ch\u1eb7t h\u01a1n bao gi\u1edd h\u1ebft, khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ed1i r\u1ed1i. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft khi n\u00e0o vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 h\u1ee3p l\u1ec7, khi n\u00e0o s\u1ebd d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t \u0111\u1ec3 tr\u00e1nh m\u1ecdi r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_43 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6a3facf6335b5\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6a3facf6335b5\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#1_Tra_loi_truc_tiep_Huy_hoa_don_dien_tu_CO_BI_PHAT_KHONG\" title=\"1. Tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp: H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00d3 B\u1eca PH\u1ea0T KH\u00d4NG?\">1. Tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp: H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00d3 B\u1eca PH\u1ea0T KH\u00d4NG?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#2_Quy_dinh_xu_ly_hoa_don_sai_sot_HIEN_HANH_Theo_Nghi_dinh_123_Thong_tu_78\" title=\"2. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t HI\u1ec6N H\u00c0NH (Theo Ngh\u1ecb \u0111\u1ecbnh 123 &amp; Th\u00f4ng t\u01b0 78)\">2. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t HI\u1ec6N H\u00c0NH (Theo Ngh\u1ecb \u0111\u1ecbnh 123 &amp; Th\u00f4ng t\u01b0 78)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#21_Truong_hop_duoc_phep_HUY_hoa_don_de_sua_sai\" title=\"2.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eeda sai\">2.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eeda sai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#22_Truong_hop_duoc_phep_HUY_hoa_don_do_cham_dut_dich_vu\" title=\"2.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n do ch\u1ea5m d\u1ee9t d\u1ecbch v\u1ee5\">2.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n do ch\u1ea5m d\u1ee9t d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#23_Cac_truong_hop_khac_Bat_buoc_Dieu_chinh_hoac_Thay_the\" title=\"2.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (B\u1eaft bu\u1ed9c \u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c Thay th\u1ebf)\">2.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (B\u1eaft bu\u1ed9c \u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c Thay th\u1ebf)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#3_Thay_doi_LON_tu_01062025_theo_Nghi_dinh_702025ND-CP\" title=\"3. Thay \u0111\u1ed5i L\u1edaN t\u1eeb 01\/06\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP\">3. Thay \u0111\u1ed5i L\u1edaN t\u1eeb 01\/06\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#4_Phan_biet_Huy_hoa_don_sai_sot_va_Tieu_huy_hoa_don_khong_tiep_tuc_su_dung\" title=\"4. Ph\u00e2n bi\u1ec7t &#8220;H\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t&#8221; v\u00e0 &#8220;Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng&#8221;\">4. Ph\u00e2n bi\u1ec7t &#8220;H\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t&#8221; v\u00e0 &#8220;Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#5_Cac_truong_hop_huy_hoa_don_dien_tu_se_BI_PHAT\" title=\"5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd B\u1eca PH\u1ea0T\">5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd B\u1eca PH\u1ea0T<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#6_Muc_phat_cu_the_khi_huy_hoa_don_dien_tu_sai_quy_dinh\" title=\"6. M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 khi h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai quy \u0111\u1ecbnh\">6. M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 khi h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huy-hoa-don-dien-tu-co-bi-phat-khong.html\/#7_Hoa_don_dien_tu_VNPT_Invoice_-_Giai_phap_tuan_thu_va_phong_tranh_rui_ro\" title=\"7. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice &#8211; Gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro\">7. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice &#8211; Gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_Tra_loi_truc_tiep_Huy_hoa_don_dien_tu_CO_BI_PHAT_KHONG\"><\/span>1. Tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp: H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00d3 B\u1eca PH\u1ea0T KH\u00d4NG?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn v\u00e0 d\u1ee9t kho\u00e1t l\u00e0: <strong>C\u00d3,<\/strong> N\u1ebeU H\u1ee6Y KH\u00d4NG \u0110\u00daNG<strong> QUY \u0110\u1ecaNH.<\/strong><\/p>\n<p style=\"text-align: justify;\">Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh r\u1ea5t ch\u1eb7t ch\u1ebd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y h\u00f3a \u0111\u01a1n. Vi\u1ec7c t\u1ef1 \u00fd h\u1ee7y m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh sai thay v\u00ec th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo \u0111\u00fang quy tr\u00ecnh s\u1ebd b\u1ecb xem l\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<figure id=\"attachment_10561\" aria-describedby=\"caption-attachment-10561\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10561 size-full\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat.jpg\" alt=\"H\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh b\u1ecb x\u1eed ph\u1ea1t\" width=\"800\" height=\"600\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat-300x225.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat-768x576.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat-150x113.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/viec-huy-hoa-don-khong-dung-quy-dinh-se-bi-xu-phat-696x522.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10561\" class=\"wp-caption-text\">Vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Quy_dinh_xu_ly_hoa_don_sai_sot_HIEN_HANH_Theo_Nghi_dinh_123_Thong_tu_78\"><\/span>2. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t HI\u1ec6N H\u00c0NH (Theo Ngh\u1ecb \u0111\u1ecbnh 123 &amp; Th\u00f4ng t\u01b0 78)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi c\u00e1c thay \u0111\u1ed5i l\u1edbn c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener\"><u>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/u><\/a> v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noopener\"><u>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/u><\/a>.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"21_Truong_hop_duoc_phep_HUY_hoa_don_de_sua_sai\"><\/span>2.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eeda sai<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 v\u00e0 kh\u00e1 h\u1eb9p, ch\u1ec9 \u00e1p d\u1ee5ng khi h\u1ed9i \u0111\u1ee7 <strong>c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n<\/strong> sau, theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u0110i\u1ec1u ki\u1ec7n 1:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp, k\u00fd s\u1ed1 v\u00e0 <strong>\u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>.<\/li>\n<li style=\"text-align: justify;\"><strong>\u0110i\u1ec1u ki\u1ec7n 2:<\/strong> Ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t khi h\u00f3a \u0111\u01a1n n\u00e0y <strong>v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng sai s\u00f3t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n s\u1edbm, khi h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\"><strong>Quy tr\u00ecnh x\u1eed l\u00fd \u0111\u00fang:<\/strong><\/p>\n<ol>\n<li style=\"text-align: justify;\"><strong>Th\u00f4ng b\u00e1o cho C\u01a1 quan Thu\u1ebf:<\/strong> Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp &#8220;Th\u00f4ng b\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t&#8221; theo <strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong> v\u00e0 g\u1eedi l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/li>\n<li style=\"text-align: justify;\"><strong>L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi:<\/strong> Ng\u01b0\u1eddi b\u00e1n ti\u1ebfn h\u00e0nh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u00e0n to\u00e0n m\u1edbi v\u1edbi c\u00e1c th\u00f4ng tin ch\u00ednh x\u00e1c, k\u00fd s\u1ed1 v\u00e0 g\u1eedi l\u1ea1i cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3.<\/li>\n<li style=\"text-align: justify;\"><strong>G\u1eedi h\u00f3a \u0111\u01a1n \u0111\u00fang cho ng\u01b0\u1eddi mua:<\/strong> Sau khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, h\u00f3a \u0111\u01a1n m\u1edbi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<li style=\"text-align: justify;\"><strong>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ee7y:<\/strong> D\u1ef1a tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a ng\u01b0\u1eddi b\u00e1n, h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t.<\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"22_Truong_hop_duoc_phep_HUY_hoa_don_do_cham_dut_dich_vu\"><\/span>2.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p H\u1ee6Y h\u00f3a \u0111\u01a1n do ch\u1ea5m d\u1ee9t d\u1ecbch v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ea3i \u0111\u1ec3 s\u1eeda l\u1ed7i sai tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 l\u00e0 \u0111\u1ec3 v\u00f4 hi\u1ec7u h\u00f3a m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp do giao d\u1ecbch kinh t\u1ebf kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i. Theo Kho\u1ea3n 1, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y h\u00f3a \u0111\u01a1n khi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5: h\u00f3a \u0111\u01a1n cho ti\u1ec1n \u0111\u1eb7t c\u1ecdc, h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 tr\u1ea3 tr\u01b0\u1edbc).<\/li>\n<li style=\"text-align: justify;\">Sau \u0111\u00f3, v\u00ec m\u1ed9t l\u00fd do n\u00e0o \u0111\u00f3, vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ecb <strong>h\u1ee7y b\u1ecf ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n<\/strong>.<\/li>\n<li style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5:<\/strong> M\u1ed9t c\u00f4ng ty du l\u1ecbch xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng sau khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc tour. Tuy nhi\u00ean, sau \u0111\u00f3 kh\u00e1ch h\u00e0ng h\u1ee7y tour v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ti\u1ec1n c\u1ecdc.<\/li>\n<li style=\"text-align: justify;\"><strong>Quy tr\u00ecnh x\u1eed l\u00fd \u0111\u00fang:<\/strong> Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n n\u00e0y theo <strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong>. C\u1ea7n c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb k\u00e8m theo (nh\u01b0 th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng) \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch \u0111\u00e3 th\u1ef1c s\u1ef1 b\u1ecb h\u1ee7y.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"23_Cac_truong_hop_khac_Bat_buoc_Dieu_chinh_hoac_Thay_the\"><\/span>2.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (B\u1eaft bu\u1ed9c \u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c Thay th\u1ebf)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi <strong>t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t kh\u00e1c<\/strong>, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi h\u00f3a \u0111\u01a1n <strong>\u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua<\/strong>, doanh nghi\u1ec7p <strong>KH\u00d4NG \u0110\u01af\u1ee2C PH\u00c9P H\u1ee6Y<\/strong> m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng \u00e1n sau:<\/p>\n<ol>\n<li style=\"text-align: justify;\"><strong>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: <\/strong>Khi c\u00f3 sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf,&#8230; nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c th\u00f4ng tin c\u1ed1t l\u00f5i. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd ghi r\u00f5 &#8220;\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m&#8230;&#8221; cho h\u00f3a \u0111\u01a1n g\u1ed1c. C\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u c\u00f3 gi\u00e1 tr\u1ecb.<\/li>\n<li style=\"text-align: justify;\"><strong>L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf: <\/strong>Khi c\u00f3 sai s\u00f3t nghi\u00eam tr\u1ecdng (v\u00ed d\u1ee5: sai m\u00e3 s\u1ed1 thu\u1ebf, sai \u0111\u1ecba ch\u1ec9&#8230;) ho\u1eb7c c\u00e1c b\u00ean mu\u1ed1n c\u00f3 m\u1ed9t h\u00f3a \u0111\u01a1n duy nh\u1ea5t th\u1ec3 hi\u1ec7n \u0111\u00fang th\u00f4ng tin. H\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ebd ghi r\u00f5 &#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1&#8230; ng\u00e0y&#8230;&#8221; v\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ebd h\u1ebft gi\u00e1 tr\u1ecb.<\/li>\n<\/ol>\n<figure id=\"attachment_10562\" aria-describedby=\"caption-attachment-10562\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10562 size-full\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1.jpg\" alt=\"vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\" width=\"800\" height=\"600\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1-300x225.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1-768x576.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1-150x113.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/TRUOC-1-696x522.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10562\" class=\"wp-caption-text\">Tr\u01b0\u1edbc khi c\u00e1c thay \u0111\u1ed5i l\u1edbn c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Thay_doi_LON_tu_01062025_theo_Nghi_dinh_702025ND-CP\"><\/span>3. Thay \u0111\u1ed5i L\u1edaN t\u1eeb 01\/06\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 t\u1ea1i sao vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n l\u1ea1i tr\u1edf n\u00ean nh\u1ea1y c\u1ea3m, ch\u00fang ta c\u1ea7n n\u1eafm v\u1eefng s\u1ef1 thay \u0111\u1ed5i l\u1edbn t\u1eeb <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\"><strong><u>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/u><\/strong><\/a>, v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y <strong>01\/06\/2025<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a s\u1ef1 thay \u0111\u1ed5i:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>B\u00e3i b\u1ecf ho\u00e0n to\u00e0n quy \u0111\u1ecbnh H\u1ee6Y \u0111\u1ec3 s\u1eeda sai:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 70 \u0111\u00e3 ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf quy \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n <em>h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua<\/em> khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<li style=\"text-align: justify;\"><strong>Ch\u1ec9 c\u00f2n 2 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd l\u1ed7i:<\/strong> K\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025, khi m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 ho\u1eb7c \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ecb sai s\u00f3t, doanh nghi\u1ec7p <strong>ch\u1ec9 c\u00f2n hai ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd h\u1ee3p l\u1ec7 l\u00e0 L\u1eadp h\u00f3a \u0111\u01a1n \u0110I\u1ec0U CH\u1ec8NH ho\u1eb7c L\u1eadp h\u00f3a \u0111\u01a1n THAY TH\u1ebe.<\/strong><\/li>\n<li style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> S\u1ef1 thay \u0111\u1ed5i n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh \u0111\u1ec1u \u0111\u1ec3 l\u1ea1i &#8220;d\u1ea5u v\u1ebft&#8221; tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, gi\u00fap t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 ch\u1ed1ng c\u00e1c h\u00e0nh vi gian l\u1eadn.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft v\u1ec1 quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i b\u00e0i vi\u1ebft \u201c<strong><em>quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/strong>\u201d.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Phan_biet_Huy_hoa_don_sai_sot_va_Tieu_huy_hoa_don_khong_tiep_tuc_su_dung\"><\/span>4. Ph\u00e2n bi\u1ec7t &#8220;H\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t&#8221; v\u00e0 &#8220;Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn, d\u1eabn \u0111\u1ebfn sai ph\u1ea1m. &#8220;H\u1ee7y&#8221; v\u00e0 &#8220;Ti\u00eau h\u1ee7y&#8221; l\u00e0 hai nghi\u1ec7p v\u1ee5 ho\u00e0n to\u00e0n kh\u00e1c nhau v\u1ec1 b\u1ea3n ch\u1ea5t, m\u1ee5c \u0111\u00edch v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td><strong>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do sai s\u00f3t\/ch\u1ea5m d\u1ee9t giao d\u1ecbch<\/strong><\/td>\n<td><strong>Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td>\n<td>X\u1eed l\u00fd m\u1ed9t <strong>h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 \u0111\u00e3 l\u1eadp<\/strong> do c\u00f3 sai s\u00f3t ho\u1eb7c do giao d\u1ecbch kinh t\u1ebf kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i.<\/td>\n<td>L\u00e0m cho m\u1ed9t lo\u1ea1t <strong>h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng<\/strong> (h\u00f3a \u0111\u01a1n gi\u1ea5y, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in) kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/td>\n<td>M\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <strong>\u0111\u00e3<\/strong> ph\u00e1t<strong> h\u00e0nh<\/strong>, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 ho\u1eb7c \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/td>\n<td>M\u1ed9t d\u1ea3i ho\u1eb7c to\u00e0n b\u1ed9 <strong>h\u00f3a \u0111\u01a1n \u0111\u1eb7t in mua c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n<tr>\n<td><strong>T\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng<\/strong><\/td>\n<td>1. Ph\u00e1t hi\u1ec7n sai s\u00f3t (tr\u01b0\u1edbc 01\/06\/2025). 2. Giao d\u1ecbch mua b\u00e1n b\u1ecb h\u1ee7y b\u1ecf ho\u00e0n to\u00e0n.<\/td>\n<td>1. Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.2. Thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.3. Chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng c\u00f2n nhu c\u1ea7u d\u00f9ng h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/td>\n<\/tr>\n<tr>\n<td><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/td>\n<td>\u0110i\u1ec1u 19, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener\"><u>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/u><\/a>; \u0110i\u1ec1u 7, <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noopener\"><u>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/u><\/a>.<\/td>\n<td>\u0110i\u1ec1u 27, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener\"><u>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/u><\/a>.<\/td>\n<\/tr>\n<tr>\n<td><strong>H\u00e0nh \u0111\u1ed9ng<\/strong><\/td>\n<td>&#8211; Th\u00f4ng b\u00e1o cho CQT theo M\u1eabu 04\/SS-H\u0110\u0110T.- L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf (t\u1eeb 01\/06\/2025).<\/td>\n<td>&#8211; <strong>L\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea<\/strong> c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y.- <strong>Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y<\/strong> (tr\u1eeb h\u1ed9 kinh doanh).- <strong>L\u1eadp Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y<\/strong> c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd.- <strong>Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3<\/strong> cho CQT.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>T\u00f3m l\u1ea1i:<\/strong> &#8220;H\u1ee7y&#8221; li\u00ean quan \u0111\u1ebfn m\u1ed9t giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra v\u00e0 c\u1ea7n x\u1eed l\u00fd l\u1ea1i ch\u1ee9ng t\u1eeb. &#8220;Ti\u00eau h\u1ee7y&#8221; li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd c\u00e1c &#8220;ph\u00f4i&#8221; h\u00f3a \u0111\u01a1n tr\u1eafng, ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. <strong>Tuy\u1ec7t<\/strong> \u0111\u1ed1i kh\u00f4ng<strong> \u0111\u01b0\u1ee3c nh\u1ea7m l\u1eabn hai nghi\u1ec7p v\u1ee5 n\u00e0y.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_Cac_truong_hop_huy_hoa_don_dien_tu_se_BI_PHAT\"><\/span>5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd B\u1eca PH\u1ea0T<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eeda sai s\u00f3t (Vi ph\u1ea1m nghi\u00eam tr\u1ecdng t\u1eeb 01\/06\/2025):<\/strong> Thay v\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, doanh nghi\u1ec7p l\u1ea1i ch\u1ecdn c\u00e1ch h\u1ee7y \u0111i v\u00e0 xu\u1ea5t m\u1ed9t h\u00f3a \u0111\u01a1n ho\u00e0n to\u00e0n m\u1edbi.<\/li>\n<li style=\"text-align: justify;\"><strong>H\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong> Doanh nghi\u1ec7p h\u1ee7y h\u00f3a \u0111\u01a1n v\u1edbi l\u00fd do h\u1ee7y giao d\u1ecbch nh\u01b0ng l\u1ea1i kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean.<\/li>\n<li style=\"text-align: justify;\"><strong>H\u1ee7y h\u00f3a \u0111\u01a1n nh\u1eb1m m\u1ee5c \u0111\u00edch gian l\u1eadn:<\/strong> \u0110\u00e2y l\u00e0 h\u00e0nh vi c\u1ed1 t\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec3 che gi\u1ea5u doanh thu, tr\u1ed1n thu\u1ebf, ho\u1eb7c h\u1ee3p th\u1ee9c h\u00f3a c\u00e1c giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt.<\/li>\n<\/ul>\n<figure id=\"attachment_10563\" aria-describedby=\"caption-attachment-10563\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10563 size-full\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro.jpg\" alt=\"C\u1ea7n l\u01b0u \u00fd khi h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro\" width=\"800\" height=\"560\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro-300x210.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro-768x538.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro-150x105.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/doanh-nghiep-can-luu-y-nhung-huy-hoa-don-dien-tu-bi-xu-phat-de-tranh-rui-ro-696x487.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-10563\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6_Muc_phat_cu_the_khi_huy_hoa_don_dien_tu_sai_quy_dinh\"><\/span>6. M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 khi h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai quy \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">M\u1ee9c x\u1eed ph\u1ea1t cho c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\"><strong><u>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/u><\/strong><\/a>. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 m\u1ee9c ph\u1ea1t li\u00ean quan m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td><strong>H\u00e0nh vi vi ph\u1ea1m<\/strong><\/td>\n<td><strong>M\u1ee9c ph\u1ea1t ti\u1ec1n (VN\u0110)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 \u0111\u1ebfn 10 ng\u00e0y l\u00e0m vi\u1ec7c<\/td>\n<td>Ph\u1ea1t c\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td>H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 11 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean<\/td>\n<td>Ph\u1ea1t t\u1eeb 2.000.000 &#8211; 4.000.000<\/td>\n<\/tr>\n<tr>\n<td>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh<\/td>\n<td>Ph\u1ea1t t\u1eeb 4.000.000 &#8211; 8.000.000<\/td>\n<\/tr>\n<tr>\n<td>L\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh (li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee7y kh\u00f4ng \u0111\u00fang c\u00e1ch)<\/td>\n<td>Ph\u1ea1t t\u1eeb 4.000.000 &#8211; 8.000.000<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n sai s\u00f3t (M\u1eabu 04\/SS-H\u0110\u0110T) \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/td>\n<td>Ph\u1ea1t t\u1eeb 1.000.000 &#8211; 3.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"7_Hoa_don_dien_tu_VNPT_Invoice_-_Giai_phap_tuan_thu_va_phong_tranh_rui_ro\"><\/span>7. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice &#8211; Gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc nh\u1eefng quy \u0111\u1ecbnh ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng minh v\u00e0 lu\u00f4n c\u1eadp nh\u1eadt l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. <strong>VNPT Invoice<\/strong>, s\u1ea3n ph\u1ea9m t\u1eeb T\u1eadp \u0111o\u00e0n VNPT, l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ph\u00f2ng tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c t\u00ednh n\u0103ng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb ph\u1ea1t khi x\u1eed l\u00fd sai s\u00f3t:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd sai s\u00f3t chu\u1ea9n x\u00e1c:<\/strong> Ph\u1ea7n m\u1ec1m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00f5 r\u00e0ng c\u00e1c t\u00ednh n\u0103ng <strong>&#8220;\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n&#8221;<\/strong> v\u00e0 <strong>&#8220;Thay th\u1ebf h\u00f3a \u0111\u01a1n&#8221;<\/strong> theo \u0111\u00fang quy tr\u00ecnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Giao di\u1ec7n tr\u1ef1c quan gi\u00fap ng\u01b0\u1eddi d\u00f9ng d\u1ec5 d\u00e0ng ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, tr\u00e1nh nh\u1ea7m l\u1eabn sang nghi\u1ec7p v\u1ee5 &#8220;H\u1ee7y&#8221;.<\/li>\n<li style=\"text-align: justify;\"><strong>Qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef an to\u00e0n:<\/strong> To\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef an to\u00e0n v\u00e0 b\u1ea3o m\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a VNPT trong 10 n\u0103m theo quy \u0111\u1ecbnh, gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t.<\/li>\n<li style=\"text-align: justify;\"><strong>C\u1ea3nh b\u00e1o th\u00f4ng minh v\u00e0 quy tr\u00ecnh ch\u1eb7t ch\u1ebd:<\/strong> H\u1ec7 th\u1ed1ng c\u00f3 c\u00e1c c\u1ea3nh b\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc, gi\u00fap ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c khi x\u1eed l\u00fd sai s\u00f3t, tr\u00e1nh b\u1ecf qua c\u00e1c b\u01b0\u1edbc quan tr\u1ecdng nh\u01b0 l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn hay g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\"><strong>Lu\u00f4n c\u1eadp nh\u1eadt ph\u00e1p l\u00fd:<\/strong> V\u1edbi l\u1ee3i th\u1ebf l\u00e0 m\u1ed9t doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u1edbn, VNPT lu\u00f4n \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m VNPT Invoice \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng v\u00e0 nhanh ch\u00f3ng nh\u1ea5t khi c\u00f3 b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, gi\u00fap doanh nghi\u1ec7p lu\u00f4n ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<figure id=\"attachment_10583\" aria-describedby=\"caption-attachment-10583\" style=\"width: 1282px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10583 size-full\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice\" width=\"1282\" height=\"923\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1.jpg 1282w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-300x216.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-1024x737.jpg 1024w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-768x553.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-150x108.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-696x501.jpg 696w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/09\/hoa-don-dien-tu-vnpt-invoice-1-1068x769.jpg 1068w\" sizes=\"auto, (max-width: 1282px) 100vw, 1282px\" \/><figcaption id=\"caption-attachment-10583\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT Invoice &#8211; Gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><em>C\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c <\/em><strong><em>h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng<\/em><\/strong><em> ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o vi\u1ec7c b\u1ea1n c\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng. V\u1edbi s\u1ef1 thay \u0111\u1ed5i l\u1edbn t\u1eeb ng\u00e0y 01\/06\/2025, vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eeda sai l\u00e0 h\u00e0nh vi b\u1ecb c\u1ea5m v\u00e0 ch\u1eafc ch\u1eafn s\u1ebd b\u1ecb x\u1eed ph\u1ea1t. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay c\u00e1c quy \u0111\u1ecbnh m\u1edbi, t\u1eeb b\u1ecf th\u00f3i quen h\u1ee7y h\u00f3a \u0111\u01a1n sai m\u1ee5c \u0111\u00edch v\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng \u0111\u00fang nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed uy t\u00edn, lu\u00f4n c\u1eadp nh\u1eadt nh\u01b0 <\/em><strong><em>VNPT Invoice<\/em><\/strong><em> l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 th\u00f4ng minh. N\u1ebfu c\u00f2n th\u1eafc m\u1eafc n\u00e0o c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p ho\u1eb7c c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng VNPT Invoice, b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 ch\u00fang t\u00f4i theo m\u1ed9t trong c\u00e1c k\u00eanh sau:<\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong><em>Website:<\/em><\/strong> <a href=\"https:\/\/onesme.vn\"><em><u>https:\/\/onesme.vn<\/u><\/em><\/a><\/li>\n<li style=\"text-align: justify;\"><strong><em>Hotline: <\/em><\/strong><em>1800 1260<\/em><\/li>\n<li style=\"text-align: justify;\"><strong><em>Email:<\/em><\/strong><em> onesme@vnpt.vn<\/em><\/li>\n<li style=\"text-align: justify;\"><strong><em>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed:<\/em><\/strong> <a href=\"https:\/\/bit.ly\/oneSME_ContactUs\" target=\"_blank\" rel=\"noopener\"><em><u>https:\/\/bit.ly\/oneSME_ContactUs<\/u><\/em><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi d\u1ee9t kho\u00e1t l\u00e0 C\u00d3, n\u1ebfu b\u1ea1n h\u1ee7y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1eb7c bi\u1ec7t, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u00e3 b\u1ecb si\u1ebft ch\u1eb7t h\u01a1n bao gi\u1edd h\u1ebft, khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ed1i r\u1ed1i. B\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":10583,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-10559","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tin-tuc-su-kien"],"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=10559"}],"version-history":[{"count":6,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10559\/revisions"}],"predecessor-version":[{"id":10585,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/10559\/revisions\/10585"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/10583"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=10559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=10559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=10559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}