{"id":8066,"date":"2024-08-23T15:02:42","date_gmt":"2024-08-23T08:02:42","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=8066"},"modified":"2025-04-22T08:58:23","modified_gmt":"2025-04-22T01:58:23","slug":"hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p hi\u1ebfm g\u1eb7p t\u1ea1i c\u00e1c doanh nghi\u1ec7p, khi g\u1eb7p c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y ng\u01b0\u1eddi b\u00e1n c\u1ea7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u00e1nh h\u1ea1ch to\u00e1n g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng. T\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 c\u00e1c c\u00e1ch x\u1eed l\u00fd trong b\u00e0i vi\u1ebft n\u00e0y.<\/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-6a07e8fc459f6\" 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-6a07e8fc459f6\"><\/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\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#1_Co_so_phap_ly_xu_ly_hoa_don_dien_tu_bi_sai_thong_tin\" title=\"1. C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin\">1. C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin<\/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\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#2_Cach_xu_ly_hoa_don_dien_tu_bi_sai_thong_tin\" title=\"2. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin\">2. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin<\/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\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#21_Hoa_don_dien_tu_da_lap_bi_sai_phai_cap_lai_ma_cua_co_quan_thue\" title=\"2.1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp b\u1ecb sai ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\">2.1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp b\u1ecb sai ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/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\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#22_Nguoi_ban_da_lap_hoa_don_dien_tu_khi_thu_tien_truoc_hoac_trong_qua_trinh_cung_cap_dich_vu_nhung_sau_do_dich_vu_bi_huycham_dut\" title=\"2.2. Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0ng sau \u0111\u00f3 d\u1ecbch v\u1ee5 b\u1ecb h\u1ee7y\/ch\u1ea5m d\u1ee9t\">2.2. Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0ng sau \u0111\u00f3 d\u1ecbch v\u1ee5 b\u1ecb h\u1ee7y\/ch\u1ea5m d\u1ee9t<\/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\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#23_Hoa_don_dien_tu_da_lap_co_sai_nguoi_ban_da_xu_ly_theo_quy_dinh_nhung_tiep_tuc_phat_hien_co_sai_sot\" title=\"2.3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0ng ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t\">2.3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0ng ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#24_Hoa_don_dien_tu_co_sai_sot_nhung_khong_co_ky_hieu_mau_so_ky_hieu_hoa_don\" title=\"2.4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t nh\u01b0ng kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n\">2.4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t nh\u01b0ng kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/hoa-don-dien-tu-bi-sai-thong-tin-xu-ly-nhu-the-nao.html\/#25_Hoa_don_dien_tu_bi_sai_thong_tin_hang_hoa\" title=\"2.5. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin h\u00e0ng h\u00f3a\">2.5. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin h\u00e0ng h\u00f3a<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Co_so_phap_ly_xu_ly_hoa_don_dien_tu_bi_sai_thong_tin\"><\/span><strong>1. C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin, vi\u1ec7c x\u1eed l\u00fd c\u00e1c sai s\u00f3t c\u1ea7n c\u0103n c\u1ee9 theo 2 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt sau:<\/p>\n<ul>\n<li aria-level=\"1\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n 1, \u0110i\u1ec1u 7 X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC ban h\u00e0nh 17\/09\/2021. Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 13\/06\/2019 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<figure id=\"attachment_8070\" aria-describedby=\"caption-attachment-8070\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8070\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1.jpg\" alt=\"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n c\u0103n c\u1ee9 theo c\u00e1c quy ph\u1ea1m ph\u00e1p lu\u1eadt\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-1-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-8070\" class=\"wp-caption-text\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n c\u0103n c\u1ee9 theo c\u00e1c quy ph\u1ea1m ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"2_Cach_xu_ly_hoa_don_dien_tu_bi_sai_thong_tin\"><\/span><strong>2. C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin m\u00e0 c\u00e1ch x\u1eed l\u00fd s\u1ebd c\u00f3 \u0111i\u1ec3m kh\u00e1c nhau. C\u1ee5 th\u1ec3 ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin theo c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/p>\n<figure id=\"attachment_8069\" aria-describedby=\"caption-attachment-8069\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8069\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai th\u00f4ng tin. Ngu\u1ed3n \u1ea3nh: Canva\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-2-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-8069\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai th\u00f4ng tin. Ngu\u1ed3n \u1ea3nh: Canva<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"21_Hoa_don_dien_tu_da_lap_bi_sai_phai_cap_lai_ma_cua_co_quan_thue\"><\/span><b>2.1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp b\u1ecb sai ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c:<\/li>\n<\/ul>\n<p>+ H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai c\u00e1c n\u1ed9i dung kh\u00e1c v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p>+ H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai m\u00e3 s\u1ed1 thu\u1ebf; sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t sai s\u1ed1 l\u01b0\u1ee3ng, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng\u2026<\/p>\n<p>N\u1ebfu g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin nh\u01b0 sau:<\/p>\n<p>Ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo m\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T \u1edf Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP r\u1ed3i g\u1eedi v\u1ec1 cho c\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1ea5t c\u1ee9 l\u00fac n\u00e0o k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t, tuy nhi\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng trong k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Nguoi_ban_da_lap_hoa_don_dien_tu_khi_thu_tien_truoc_hoac_trong_qua_trinh_cung_cap_dich_vu_nhung_sau_do_dich_vu_bi_huycham_dut\"><\/span><strong>2.2. Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u01b0ng sau \u0111\u00f3 d\u1ecbch v\u1ee5 b\u1ecb h\u1ee7y\/ch\u1ea5m d\u1ee9t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu h\u00f3a \u0111\u01a1n b\u1ecb sai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">B\u01b0\u1edbc 1: Ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 2: Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"23_Hoa_don_dien_tu_da_lap_co_sai_nguoi_ban_da_xu_ly_theo_quy_dinh_nhung_tiep_tuc_phat_hien_co_sai_sot\"><\/span><b>2.3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0ng ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi b\u00e1n ti\u1ebfp t\u1ee5c x\u1eed l\u00fd sai s\u00f3t theo quy tr\u00ecnh nh\u01b0 l\u1ea7n \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u ti\u00ean, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/p>\n<figure id=\"attachment_8068\" aria-describedby=\"caption-attachment-8068\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8068\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3.jpg\" alt=\"Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t sai n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\" width=\"800\" height=\"500\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3.jpg 800w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3-300x188.jpg 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3-768x480.jpg 768w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3-150x94.jpg 150w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2024\/08\/hoa-don-dien-tu-bi-sai-thong-tin-onesme-hinh-anh-3-696x435.jpg 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-8068\" class=\"wp-caption-text\">Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t sai n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"24_Hoa_don_dien_tu_co_sai_sot_nhung_khong_co_ky_hieu_mau_so_ky_hieu_hoa_don\"><\/span><b>2.4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t nh\u01b0ng kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng h\u1ee7y ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n.<\/p>\n<p><b>L\u01b0u \u00fd<\/b>: N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf x\u1ea3y ra sai s\u00f3t, ch\u01b0a g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n sai s\u00f3t g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"25_Hoa_don_dien_tu_bi_sai_thong_tin_hang_hoa\"><\/span><strong>2.5. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin h\u00e0ng h\u00f3a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua b\u1ecb sai th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, n\u1ebfu ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n ra sai s\u00f3t, th\u00ec c\u00f3 th\u1ec3 x\u1eed l\u00fd theo 1 trong 2 c\u00e1ch d\u01b0\u1edbi \u0111\u00e2y theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123:<\/p>\n<ul>\n<li><em><strong>C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/em><\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f9ng th\u1ed1ng nh\u1ea5t l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung sai s\u00f3t. Sau \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n b\u1ecb sai. Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi r\u00f5:<\/p>\n<p><em>\u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 K\u00fd hi\u1ec7u\u2026 S\u1ed1\u2026 Ng\u00e0y\u2026 Th\u00e1ng\u2026 N\u0103m\u2026\u201d<\/em><\/p>\n<ul>\n<li><strong><em>C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/em><\/strong><\/li>\n<\/ul>\n<p>T\u01b0\u01a1ng t\u1ef1 c\u00e1ch 1, hai b\u00ean c\u0169ng c\u1ea7n c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t. Sau \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u1ec3 thay th\u1ebf cho h\u00f3a \u0111\u01a1n b\u1ecb sai. Tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i ghi r\u00f5:<\/p>\n<p><em>\u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 K\u00fd hi\u1ec7u\u2026 S\u1ed1\u2026 Ng\u00e0y\u2026 Th\u00e1ng\u2026 N\u0103m\u2026\u201d<\/em><\/p>\n<p>Sau khi s\u1eeda th\u00f4ng tin theo ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea1n h\u00e3y ti\u1ebfn h\u00e0nh k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi. Ti\u1ebfp theo, ti\u1ebfn h\u00e0nh g\u1eedi ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ebfu d\u00f9ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan Thu\u1ebf, g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua.<\/li>\n<li>N\u1ebfu d\u00f9ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a C\u01a1 quan Thu\u1ebf, g\u1eedi cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 xin c\u1ea5p m\u00e3, sau \u0111\u00f3 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/huong-dan-xu-ly-hoa-don-dien-tu-thieu-ma-so-thue-nguoi-mua.html\" target=\"_blank\" rel=\"noopener\"><strong>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua\u00a0<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/onesme.vn\/blog\/san-pham\/tra-hoa-don-dien-tu-vnpt.html\" target=\"_blank\" rel=\"noopener\"><strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT \u2013 VNPT Invoice theo TT78<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/vnpt.com.vn\/doanh-nghiep\/tu-van\/xu-ly-hoa-don-dien-tu-viet-sai-vnpt.html\" target=\"_blank\" rel=\"noopener\">3 h\u01b0\u1edbng x\u1eed l\u00fd hi\u1ec7u qu\u1ea3 khi vi\u1ebft sai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed VNPT<\/a><\/strong><\/li>\n<\/ul>\n<div class=\"container\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin, doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. VNPT-OneSME cung c\u1ea5p \u0111a d\u1ea1ng c\u00e1c <a href=\"https:\/\/onesme.vn\/enterprise\/products\/-1\/\" target=\"_blank\" rel=\"noopener\"><strong>gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/strong><\/a> cho doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c <a href=\"https:\/\/onesme.vn\/blog\/\" target=\"_blank\" rel=\"noopener\"><strong>th\u00f4ng tin<\/strong><\/a> h\u1eefu \u00edch tr\u00ean website. N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn <a href=\"https:\/\/onesme.vn\/enterprise\/service\/182\/hoa-don-dien-tu-vnpt-invoice\" target=\"_blank\" rel=\"noopener\"><strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/a>, \u0111\u1eebng qu\u00ean li\u00ean h\u1ec7 v\u1edbi VNPT qua s\u1ed1 hotline 1900 1260 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chi ti\u1ebft.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai th\u00f4ng tin kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p hi\u1ebfm g\u1eb7p t\u1ea1i c\u00e1c doanh nghi\u1ec7p, khi g\u1eb7p c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y ng\u01b0\u1eddi b\u00e1n c\u1ea7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u00e1nh h\u1ea1ch to\u00e1n g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng. T\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 c\u00e1c c\u00e1ch x\u1eed l\u00fd trong b\u00e0i vi\u1ebft n\u00e0y. 1. [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":8067,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":{"0":"post-8066","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc-su-kien"},"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8066","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\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=8066"}],"version-history":[{"count":7,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8066\/revisions"}],"predecessor-version":[{"id":10171,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/8066\/revisions\/10171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/8067"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=8066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=8066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=8066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}